Articleship transfer in 3rd year

I. Transfer /termination of articles is permitted without any restriction during the first year of articles.    

II. During rest of the articleship period on satisfying any one or more of the conditions as stated below: -  

1. Medical grounds requiring discontinuance of articles for a minimum period of three months (on production of a Medical Certificate issued by a Government Hospital).

2. Transfer of parent(s) to another city.

  3. Misconduct involving moral turpitude.  

4. Other justifiable circumstances / reasons: -  

(ii) Grounds already permissible in the Chartered Accountants Regulations, 1988 (on submission of requisite proof of the act warranting transfer/terminatio n of articleship) : - a. Industrial Training (Regulation 51)

b. Secondment of articles (Regulation 54)

c. Conversion from PCC to IPCC (for termination of articles only. Re-registration of articles to be allowed only after passing Group-I of IPCC)

d. Death of Principal [Regulation 57(1)(c)]

e. Ceasing of practice by the Principal [Regulation 57(1)(a)]

f. Removal of name of the Principal from the Register of Member due to any reason [Regulation 57(1)(b)]

(iii) Marriage basis (only if there is relocation to another city involving distance of 50 kms).

(iv) Irregular payment or non-payment of stipend with reference to Regulation 67.

(v) Articled assistant desires to serve balance period of training outside India.

(vi) Shifting by the Principal to another city involving distance more than 50 kms. 

Transfer/Termination of Articleship
[Regulation 56(1)] :

 Issuance of Form 109 prior to formal approval of the Institute for transfer will not be taken into record.