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Transfer of Articleship during first year

CA Rakesh Ahuja (Chartered Accountant) (30 Points)

18 October 2010

Hi I am rakesh. I passed my IPCC May 2010 and am doing articleship from August.

Now I want to take transfer. My Principal is giving consent but I am confused about the procedure.

Should I send a letter first and then fill Form 109 or should I just fill the form wihtout any letter.

Please help.

Thanks in advance.

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13 Replies

CA Manish Kumar (Chartered Accountant) (383 Points)
Replied 18 October 2010

rahul don`t be confused. As per ICAI regulations transfer is allowed in the 1st year of articleship with out any restriction.Hence you can simply deposit the form no 109 and the consent of the institute is not required at all.

4 Like

Nachiket Gadgil (Cleared CA - May 2013) (78 Points)
Replied 20 October 2010

Originally posted by : Manish Kumar
	rahul don`t be confused. As per ICAI regulations transfer is allowed in the 1st year of articleship with out any restriction.Hence you can simply deposit the form no 109 and the consent of the institute is not required at all.

is dis tru ? even im in d same position as rakesh...i went to institute n asked them...they said u need to send a letter,get a consent from ICAI n then fill 109

Abishek (Student) (1108 Points)
Replied 19 November 2010

write a letter and fill form 109 and send to the institute , once you get the approval from the institute leave your present firm...

Nachiket Gadgil (Cleared CA - May 2013) (78 Points)
Replied 20 November 2010

Originally posted by : Abishek Ashok
	write a letter and fill form 109 and send to the institute , once you get the approval from the institute leave your present firm...

u mean i cant leave my existing firm till i get the consent of the institute ?!

Shally (Article) (21 Points)
Replied 21 November 2010

Sir I want To know what shall be the content of the letter that ve need to sent to the institute for transfer

amrita (Article Assistant ) (91 Points)
Replied 14 February 2011

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????????????

Wat do i do????

sushil (inderlok new delhi) (22 Points)
Replied 21 February 2012

i have been submit 109 . previous approval of icai without submit the letter of approval ,. no letter come from ca institute . i can sign the form 102, 103 from other firm , without approval of icai.

sushil (inderlok new delhi) (22 Points)
Replied 21 February 2012

i am in ca final , with camplete the 3 month of articleship. i submit the 109 on 1.2.2012. with the approval of my principal, but the previous approval of icai did not take( i did not submit the letter of for the approval of icai). i can sign the 102, 103 form to other firm, before the letter comes from the icai.

Harsh Kothari (student) (22 Points)
Replied 22 February 2012

sir

1.what is the procedure for transfer of articleship?

2.can i transfer it after first 3 months of articleship?

reply....

Govind (Article assistant) (21 Points)
Replied 01 August 2012

Respected Sir,

I want to take transfer from my firm to another firm. As per Procedure I have to first take consent of Institute.

How should i take permission?

Should i write a letter or inform orally to a concern person in the institute?

Rishikesh (CA CMA CS-Professional) (337 Points)
Replied 01 August 2012

No need to take permission from Institute if you are in 1st year of articleship.

Just fill 109 and submit it to the institute.

sachin goyal (Student CA IPC / IPCC) (21 Points)
Replied 25 November 2012

IF i file form no 109 at oct 25 should i wait for the approval of the institute or else file form no 102 & 103 with the new firm at oct 28 and join the new firm that is not in the same city during my first year of articleship.

samba raju (article assistant) (21 Points)
Replied 05 July 2014

Dear sir/madam, Sir 2 months ago I joined in articleship at my employer,it is a very small firm there is no work ,he has only 2 banks concurrent audits ,and also it is So long from my resident place ,so that am not able to study even for a 3 hours daily .so I want to take termination from him ,I informed to my employer ,but he is not accepting my termination and also saying that I don’t give termination do whatever you like.i found a vacancy in anther good firm they told me that ’’you have to join within 5 days ’’.but my employer is not giving termination..can I join or not ?if I don’t join I may not get vacancy in anther firm…