Regarding articleship terminate

IPCC 918 views 2 replies

Balamurugan.m

Audit Asst.

151 Points Joined July 2010

Dear All..,

I want to terminate my articleship from my present C.A firm and would like to join in a new CA firm. Please provide information what are forms to be submitted...?

Thanx in Advance

Replies (2)

boddupalli k n praneeth

STUDENT

250 Points Joined May 2011

Transfer/termination of articleship in terms of Regulation 56(1) of the Chartered Accountants Regulations, 1988 shall be permissible on the grounds as stated below:-

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/termination 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.

The articled assistants are required to get the consent of the Institute before getting Form 109 signed by the Principal in their own interest.

The request, on any one or more of the aforesaid grounds, of an articled assistant on a plain paper alongwith the recommendation/ consent 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. Request for transfer not accompanied by consent of Principal shall not be accepted.

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Articles Training

10.	Deed of Articles and Registration Form (Form 102 and Form 103)	-	Download
11.	For use where articles are assigned	106	Download
12.	Deed of Supplementary Articles	107	Download
13.	Service Certificate for Articleship	108	Download
14.	Termination of Articled Service by mutual consent in the case of death of employee	109	Download
	(a) to be issued by the legal representative	110	Download
	(b) by a surviving partner	111	Download
15.	Application for permission to study other course / engagement in business	112	Download
16.	Particulars of the Audit Assistant to be submitted for registration	113	Download
17.	Service Certificate of audit service in the case of death of employer	114	Download
	(a) To be issued by the legal representative	115	Download
	(b) by a surviving partner	116	Download
18.	Form for intimation of change of status of Principal.	118	Download
19.	Form for request by the Articled Assistant to his Principal for issuance of Service Certificate in event of Completion of articles	119	Download
20.	Form for intimation of Secondment of articles	-	Download