Articleship transfer

• Medical grounds requiring discontinuance of articles for a minimum period of three months (on production of a Medical Certificate issued by a Government Hospital).
• Transfer of a working parent to another city involving a distance of minimum 50 kms (on production of a certified copy of the transfer order and the proof of relocation to another City).
• Misconduct involving moral turpitude.
• Other justifiable circumstances / reasons: -
  • Grounds already permissible in the Chartered Accountants Regulations, 1988 (on submission of requisite proof of the act warranting transfer/termination of articleship): -
    • Industrial Training (Regulation 51)
    • Secondment of articles (Regulation 54)
    • Conversion from PCC to IPCC (for termination of articles only. Re-registration of articles to be allowed only after passing Group-I of IPCC)
    • Death of Principal [Regulation 57(1)(c)]
    • Ceasing of practice by the Principal [Regulation 57(1)(a)]
    • Removal of name of the Principal from the Register of Member due to any reason [Regulation 57(1)(b)]
  • Marriage basis (only if there is relocation to another city involving distance of 50 kms).
  • Irregular payment or non payment of stipend with reference to Regulation 67.
  • Articled assistant desires to serve balance period of training outside India.
  • Shifting by the Principal to another city involving distance more than 50 kms.

The request, on any one or more of the aforesaid grounds, of an articled assistant on a plain paper with recommendations of the Principal for transfer / termination of articleship accompanied by evidence/proof (self-attested by the articled assistant) to the satisfaction of the Institute be made.