transfer

For first year u need not provide any reason to icai if u and your principal auditor has mutual consent. But since you have completed one year of articles u have to specify your reason to icai (May be health issue.. if health issue certificate from approved government doctor.. May shifitng of your father... like transfer to other town / city...) whatever may be the reason u have to specify to icai along with your termination cum transfer form 109. U cannot join the articles in the same city or around I guess 300** km anywhere near your old firm.