query regarding transfer

In accordance with the decision of the Council, the transfer/termination of articleship in terms of Regulation 56(1) of the Chartered Accountants Regulations, 1988 shall be permissible to an articled assistant on satisfying any one or more of the conditions as stated below: -

• Medical grounds requiring discontinuance of articles for a minimum period of three months (on production of a Medical Certificate issued by a Government Hospital).
• Transfer of a working parent to another city involving a distance of minimum 50 kms (on production of a certified copy of the transfer order and the proof of relocation to another City).
• Misconduct involving moral turpitude.
• Other justifiable circumstances / reasons: -
  • Grounds already permissible in the Chartered Accountants Regulations, 1988 (on submission of requisite proof of the act warranting transfer/termination of articleship): -
    • Industrial Training (Regulation 51)
    • Secondment of articles (Regulation 54)
    • Conversion from PCC to IPCC (for termination of articles only. Re-registration of articles to be allowed only after passing Group-I of IPCC)
    • Death of Principal [Regulation 57(1)(c)]
    • Ceasing of practice by the Principal [Regulation 57(1)(a)]
    • Removal of name of the Principal from the Register of Member due to any reason [Regulation 57(1)(b)]
  • Marriage basis (only if there is relocation to another city involving distance of 50 kms).
  • Irregular payment or non payment of stipend with reference to Regulation 67.
  • Articled assistant desires to serve balance period of training outside India.
  • Shifting by the Principal to another city involving distance more than 50 kms.

The request, on any one or more of the aforesaid grounds, of an articled assistant on a plain paper with recommendations of the Principal for transfer / termination of articleship accompanied by evidence/proof (self-attested by the articled assistant) to the satisfaction of the Institute be made.

No article can take transfer without taking permission of its CA but there are some conditions in which you need CA's consent as a proof...

1. And an article can take only One transfer in Its articleship,

2. & two if its principal died & it had taken already one transfer...