Transfer of Articles

Hi ! There is a provision to take 3 transfers during the period of 3 years. However, one should restrict the no. of transfers as it gives a bad impression in ur portfolio. So be careful & think twice before u act. Bye !!!

There is no limit to the number of transfers. I do not think it creates any good or bad impression. The bad imporession is that of our institute, which challenges our democracy. Institute doesnt have the solution to the following- The CA student registered with CA.... wants a transfer and the principal has refused to sign the transfer form. As per chartered accountants act, transfer is possible by- 1. mutual consent 2. death of prinicpal 3. opting for industrial training For a first year article, if there is no mutual consent and if he is wanting a transfer then the solution is to pray for the CAs death or to work with him without interest till he dies or signs form 109. I think you should ask the institute what a student can do in case his prinicpal refuses to sign form 109? As per the chartered accountants act there is no answer. In any case the prinicpal has no right to refuse. If student has a bad attitude prinicpal can tell him to leave, if he is good he should think good about him and let him go. Our institute and their memebers who refuse transfer are a bad impression in this regard.

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Is there any time limit for the completion of GMCS course after passing the final exam.

There is no restriction onto the number of times tht transfer can be taken. Howver ICAI is in the process of formulating a committee which will look into matters of transfers, etc. The objective of this committee will also be to reduce frequent transfers.

a article may take transfer. the max.no. of times a articlr can take transfer is 3.