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Transfer in ca articleship

sarwashrestha (student) (50 Points)

26 February 2012

It is 3 months I joined a firm for CA Articleship. Now I want to transfer from there due to some reason.

So What procedures should I follow? Is there any time limit for Re-registration?

Please suggest............

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10 Replies

Ajay Mishra (Company Secretary) (74342 Points)
Replied 26 February 2012

Transfer/Termination of Articleship [Regulation 56(1)]

In partial modification of the announcement dated 30th June 2009 regarding transfer / termination of articles the Council in its recent meeting has decided that the 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.

In case of dispute between principal and articled assistant, the matter be settled amicably among the articled assistant and the principal concerned and the Institute shall not interfere in such cases.

Regards

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sarwashrestha (student) (50 Points)
Replied 26 February 2012

thanx ajay. But i want to know what process should be followed regarding form, application etc.??

Ajay Mishra (Company Secretary) (74342 Points)
Replied 26 February 2012

Form-109 is required to be filed.

sarwashrestha (student) (50 Points)
Replied 27 February 2012

and form 120 ???

sankar (ca) (24 Points)
Replied 07 March 2012

after comletion of my ipcc first group i joined in one chennai based firm. 6 months over now i want to transfer my articles to hyderabad but my principle is not giving because he dont have sufficient number of students. now what shall i do

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shivani khandelwal (PROFESSIONAL) (210 Points)
Replied 09 March 2012

u r elegible to take transfer......if ur principle is not agree to do so.....in thiscase u can take transfer but ur new firm location shoud not be in 50 km area of ur old firm

sankar (ca) (24 Points)
Replied 14 March 2012

how is it possible to transfer my articles without concent of my principal auditor

sankar (ca) (24 Points)
Replied 14 March 2012

how is it possible to transfer my articles without concent of my principal auditor. Is there any procedure please tell me

sankar (ca) (24 Points)
Replied 14 March 2012

how is it possible to transfer my articles without concent of my principal auditor. Is there any procedure please tell me

GAGAN (ASSISTANT) (21 Points)
Replied 22 October 2012

hi i am in 1st year of articaleship and I want to take transfer because of some family reasons/problems but my CA Sir does not giving me transfer . please sugesst me that can i get transfer without his permission.please reply me immegiately