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transfer of article ship

naqiya (student) (49 Points)

27 November 2010  


i would like to know the number of transfers a person can take in the first year of articleship period and what are the formalities regarding the same?

please help

 5 Replies

CA Babit Khurana (learning is my passion) (338 Points)
Replied 27 November 2010


You can take any number of transfer in Ist year of training If you are a IPCC student. Institute not make any restriction on this.

2 Like

naqiya (student) (49 Points)
Replied 28 November 2010

thank you for your reply but what if i am a PE 2 student

CA Babit Khurana (learning is my passion) (338 Points)
Replied 29 November 2010

No then I think you are not allowed to take transfer. May be its good way to conferm this from article section at Vishwas nagar.


Subhendu S Sanyal (B.Com(C.S.),CA FINAL ) (656 Points)
Replied 30 November 2010

What about CA Final students who are in the first year of articleship .. they can transfer without any restriction.... As per the the below link:

Ankur Garg (Company Secretary and Compliance Officer)   (114654 Points)
Replied 30 November 2010

Kindly go through the following grounds for Transfer:



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/terminatio n 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 along with 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.

2nd July 2010


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