Transfer Rules

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This query is : Resolved

CA Husain Chhas (Querist)

27 November 2009 I want to Know the rules for the transfer and whether a student can take a transfer if his articleship training for 2 years has been completed.

CA Husain Chhas

CA Husain Chhas (Querist)

09 December 2009 1

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

02 August 2025 Sure! Here’s a clear answer about **transfer rules during articleship training** under the **Institute of Chartered Accountants of India (ICAI)** regulations:

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### Transfer Rules for Articleship Training:

1. **Duration and Completion:**

* Articleship training is typically a **3-year compulsory training** period.
* A student must complete **at least 3 years** of training before being eligible for membership.

2. **Transfer of Articleship:**

* A student **can apply for transfer** of articleship from one firm/practitioner to another.
* Transfer is subject to **ICAI approval** and fulfilling the required conditions.
* Transfers are allowed for valid reasons like relocation, change of job, or other personal reasons.

3. **Can a Student Take Transfer After Completing 2 Years?**

* **Yes**, a student can apply for transfer **even after completing 2 years** of articleship.
* However, the student **must complete the balance period of articleship (at least 1 year)** after transfer to complete the mandatory 3 years.
* Proper application must be submitted, and both the current and new principal must agree.

4. **Procedure:**

* Submit a transfer application on the ICAI portal or through the respective branch.
* Provide consent letters from both existing and new principal.
* Pay any applicable transfer fees.
* Wait for approval before joining the new principal.

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### Summary:

| Completed Articleship | Transfer Allowed? | Conditions |
| --------------------- | ----------------------- | --------------------------------------------- |
| Less than 3 years | Yes | Must complete remaining period after transfer |
| Completed 2 years | Yes | Same as above |
| Completed 3 years | No (Training completed) | Transfer not applicable after completion |

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If you want, I can help you draft the transfer application or guide you to ICAI’s official process links. Would that help?

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