Please explain

There is no difference between Transfer and Termination.

In case of transfer of articleship, you can join another firm from the date of transfer,

In case of termination You will have to start your articlship in fresh way.You will not get the benefit if You already some period served in earlier employer. 

i agree with ash jain, but he write no diff. it is wrong there is difference in it & it also explained by him

Originally posted by : Ash Jain
	There is no difference between Transfer and Termination. In case of transfer of articleship, you can join another firm from the date of transfer, In case of termination You will have to start your articlship in fresh way.You will not get the benefit if You already some period served in earlier employer.

Well... I don't think so.. that's not how it is.. 

In order to take transfer you need to get your articles terminated with the present employer in form 109, then in order to re-register with another principal you fill up form 103.

There is no separate regulation or form for transfer as such. It is known as termination [regulation 56, 61] and re-registration [regulation 46(6), 57], for the ease of use we refer to it as transfer.

Read here -

https://icai.org/post.html?post_id=734&c_id=117

Your hard worked articleship period don't get lost just like that unless you are charged with misbehaviour, etc. Atleast, I never read of this anywhere.

However, confirm yourself here -

https://www.icai.org/help/

i do agree with Mr Siddharth as he is quite specific in his approach. It does mean that the Transfer is just the shifting of the articleship from one principal to another. But in case of termination , it is as suggested by Mr. Siddharth in pursuance of the regulations.