URGENT ...Articleship Extension Serving Under New Principal but within Same City.

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Discussion on completing CA articleship extension under a new principal within the same city. Experts clarified that supplementary articles during the extension period can be served under a different principal, along with guidance on ICAI procedures, forms, and approval timelines.

Guest

Guest (Querist)

30 January 2026 URGENT
Hello ,
Can I Complete My Articleship Extension Period under New Principal but "Within Same City".
And What is the procedure for the same .

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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30 January 2026 Yes, you can complete your articleship extension (supplementary articles) under a new Principal within the same city. While ICAI generally restricts transfers within the same city during the 2nd and 3rd year of articleship, an extension period (serving excess leave) is treated differently under Regulation 46(6).

Guest

Guest (Querist)

30 January 2026 Thankuu Sir ...What is The Procedure For it and Forms Required.And How many days for approval it will take to serve under new principal

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