Hi Friends
One of my friend is PE-2 Qualified and joined articles where i joined.
Now he want to transfer his articles to another auditor.
Is there any procedure to transfer the articles for PE-2 students.
If yes please explain the procedure.
He completed the 1 and half year of articles.
If he has completed one and halh yrs then the transfer rules applicable to him are very strict
check out the announcement
icai.org/resource_file/19592announ10698.pdf
If he is satisfying any of the conditions mentioned in the announcement then he will have to first approach institute with the request for Transfer .. if it gives green signal then he will have to approach his principal and ask for letter of consent for transfer and with that letter of consent submit Form 109 and all the other evidences.
thank you mandir, thank you very much
CAclubindia
