Transfer Of Articles' Rules

Articleship 2450 views 6 replies

Kalpesh Chauhan,

Tax Assistant (Accounting Technician CA

8311 Points Joined April 2008

In terms of regulation 56(1) of the CA Regulations,1988 the permissible grounds are : -
1) Transfer/termination of articles is permitted without any restriction during the first year of articles.
2) During rest of the articleship period on satisfying any one or more of the conditions as stated below :-
a) medical grounds requiring discontinuance of article foa a minimum period of three months ( on production of a medical certificate isued by a govt hospital).
b)Transfer of parent(s) to another city.
c)Misconduct involving moral turpitude.
d) other justifiable circumstances/ reasons :-
i)Industrial training.
ii)secondment of articles.
iii)convertion from PCC to IPCC.
iv) death of principal.
v) ceasing of practise of principal.
vi)removal of name of the principal from the register of members.
e) marriage basis only if relocation to another city > 50 kms.
f) irregular payment or non payment of stipend.
g) articles desires to serve blance period of training outside India.
h)shifting by the principal to another city involving distance > 50 kms.
N.B :- the articled assistant is required to get the consent of the institute before getting form 109 signed by the principal in their own interest.

Replies (6)

Kalpesh Chauhan,

Tax Assistant (Accounting Technician CA

8311 Points Joined April 2008

I think if you n your principal mutuallt agree than i think it would be valid

Nikhil

B.COM(H)

140 Points Joined November 2008

No kalpesh, there is always mutual agreement between Principal and article, if this rule would be valid, ICAI's regulations will be a fun.

LALIT JUWATKAR

65 Points Joined December 2009

hello guys, can anyone tell me is there any restriction on no. of times one can change his articleship frm one principal to other?

also , the term "sencondment of article" means transfer of articleship frm one CA to other ca.?

Sanjay Sharma

CA Final Student

45 Points Joined August 2009

Can i tranfer from Nepal to india after a 2 yrs?

amrita

Article Assistant

91 Points Joined August 2010

I am an ipcc student started my articles in aug 2010. I dont wanted to continue in the same firm so asked my principal for transfer. He said he will not give transfer at any cost.

For IPCC students we can change our employer in the first year of our training.then wat does that mean???? if my present employer says no i hav to continue with him or what?????????

Transfer in the first year of articleship requires CONSENT OF PRINCIPAL????????????

Amrita even I have the same position as yours.
In the first year you can transfer freely without any ICAI barriers, just you have to do is fillup form 109 and write an application regarding transfer with mutual agreement get it signed by your Princy send it along with 109. Happy Endings.
According to rules your principal can not say that what he said to you, So you may reply him clearly that you are not going to come to office anymore and If he doesnt signs, you are going to complaint, Believe me he will not restrict you at all as He may feel that this fellow is the perfect Chartered Accountant. Never Mind. Further you may Consult with tollfree helpline 18002002500 or "E-Sahayata" at Icai.org web if you have any doubts they will co-operate with you very well.

But Recently ICAI have issued some new rules regarding transfer, Even I am not aware of those rules, Does it restricts anything in the first Year?? If you know please help me for the same.Thanx.

Regards,
Shubham