Articleship Transfer due to resignation of the partner

Hi Ravi,

Here’s how your situation works with respect to articleship transfer:

1. Gap Period Between Principals:
   Since your original principal resigned on 31-03-2021 and you want to transfer to the continuing partner on 11-08-2021, the gap is about 4 months. Normally, during such a gap, your articleship period will be counted if you were actively attending and working in the office even though the original principal resigned.
   The key is that you continued your training and work without interruption.

2. Articleship Transfer Process:

   • You need to apply for the transfer on the ICAI SSP portal.

   • Upload the necessary documents like resignation letter of original principal, acceptance letter by continuing partner, and your no-objection certificate (NOC) from the original principal (if available).

   • The continuing partner will have to approve the transfer on the portal.

   • The Regional Office (RO) will also verify and approve the transfer.

3. Important Points:

   • Since the principal resigned, your articleship is not automatically terminated. You can continue your training under the continuing partner if they are a qualified CA and willing to take you as an articled assistant.

   • The gap should not affect your period if you continued working and the transfer is done properly with approvals.

4. Covid Consideration:
   ICAI has been flexible with attendance and work-from-home situations due to Covid, so that works in your favor.

Summary: Your articleship period during the gap will count if you kept attending and working, and you should initiate the transfer application online as soon as possible with all required documents.