Hii i wanna share one thing although transfer is not allowed but the students which are serving last one year of articleship they can opt for secondment of articles for gaining different exposure and it is allowed by ICAI.and the minimum period of secondment is 4 month and maximum 12 month, here is the full procedure.....
54. Secondment of articled clerks
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A principal may, with the consent of the articled clerk, second from time to time the articled clerk to other member or members with a view to provide the articled clerk the opportunity of gaining practical experience in areas where the principal may not be in a position to provide the same.
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The articled clerk shall be seconded only to a member who is entitled to train one or more articled clerks in his own right or to a member in industry who is entitled to train one ore more industrial trainees.
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The member to whom the articled clerk is seconded will not be entitled to train more than two such clerks on secondment at a time.
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The aggregate period of secondment shall nto exceed one year provided that the period served on secondment with any one member or his partner shall not exceed six months.
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Where an articled clerk is seconded to a member in industry, the total period spent in industry by the articled clerk, including the period of industrial training under these Regulations, shall not exceed one year.
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During the period of secondment, the principal shall pay the stipend as provided under these Regulations.
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The principal shall keep a record of the training undergone during secondment and include its particulars in the report to the Council under regulation 64.
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No deed of Articles need be executed for secondment nor any intimation need be sent to the institute in this behalf.
Thanks and its official link is .......https://www.icai.org.in/post.html?post_id=811
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