Procedure for reregistration of articleship

Transfer of articled service from one employer to another: 

 While registering the articled service under another chartered accountant in practice for the balance period of training, the formalities would broadly be the same as in the case of registering for the first time, except for the following. 

(a)  No registration fee is necessary for re-registration of articles. 

(b)  The particulars in Form" 103" for registration under the new employer should be accompanied by a service  certificate  from  the  previous  employer  for the training already served,  in  Form" 109" or Form  120  as  the  case  may  be  along  with  Report  of  Practical  Training  undergone  in  the  format prescribed on the reverse of form 109 or Form 120 as the case may be. 

(c)  The Identity Card issued under the previous employer. 

(d)  The period of training in the deed of articles with the new employer must be the full balance period of training required to be undergone under the Chartered Accountants Regulations. 

 

Doesn't matter, if the transfer is from one state to another or within the same state!