transfership

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JK Gupta (Querist)
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20 September 2009 our principle has asked us to take the termination after 30 sep & join another ca for articleship

my question is that
can tranfer is allowed to us if our principle is willing to transfer us

Jitender

Jitender (Expert)
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20 September 2009 u are required to provide a reason for transfer as of now.

JK Gupta

JK Gupta (Querist)
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Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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02 August 2025 Yes, if your principal is willing to let you go and agrees to the transfer, you **can apply for transfer of articleship**. However, the transfer must still comply with the **rules laid down by ICAI**.

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### Key points:

1. **Principal’s consent is necessary** but not sufficient alone — you need to provide a valid reason for the transfer.
2. Valid reasons typically include:

* Parent’s job transfer
* Medical grounds
* Marriage
* Misconduct of principal
* Other genuine reasons (like relocation, change of study center, etc.)
3. You need to submit **Form No. 109** (Application for Termination of Articleship) to ICAI along with the reason.
4. ICAI will review and approve or reject the transfer based on the submitted reason and facts.

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### Summary:

| Condition | Status |
| ----------------------------- | ---------------------------- |
| Principal willing to transfer | Yes, but need ICAI approval |
| Valid reason for transfer | Required for ICAI to approve |
| Transfer without valid reason | Usually not allowed |

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So, **if your principal is ready to release you and you have a genuine reason**, you can proceed with the transfer application to ICAI. Make sure to clearly state the reason in the application.

Would you like help drafting the application or guidance on the exact process?

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