02 March 2012
First write a request letter to the ICAI with proper reason to get permission to transfer of articleship after getting the permission from ICAI submit form 109 after acceptance of the form 109 by the ICAI re-register your articles with the new employer for the remaining period of articleship as well as the first time registration i.e 103 and 102. OM SAI SRI SAI JAI JAI SAI