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Transfer of articleship in 1st yr....!!!!

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Mandar D. Rane (CA Final & CS Executive Student)   (236 Points)
Replied 20 October 2010


i have taken transfer dated 4th October and still finding a CA firm

C u just have to get the 102 franked on the date next to the date on which u take up the transfer 

and then find CA .. once u find a CA u have to convince him to get ur articles re registered from the date of franking.. most of the CAs dont argue in this regards .. the accept it 

1 Like

Mandar D. Rane (CA Final & CS Executive Student)   (236 Points)
Replied 20 October 2010

u r very much confused man .. :)

call me up i will guide u.. cuz even i had to ask to many people regarding this when i didnt know :)


umesh k jaiswal (ARTICLE/ CA FINAL) (35 Points)
Replied 28 October 2010

i am in 1st of articleship i want transfer but my principal not signed on form 109

what i do......???

swapnil (CA Final) (598 Points)
Replied 29 October 2010

yes i totally agree with shekar quote, pls see d attachment of shekar quote,


thanks 4 sharing with us, and best of luck,

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????

Replied 15 February 2011

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.

2nd July 2010                                                                                                    Secretary


Gaurav (a) (34 Points)
Replied 07 September 2012

dear all

 if any one have the list of ca firm having articleship requirement & also have bank audit, then please tell me


Ganeshbabu K (Audit and Tax Advisory) (48559 Points)
Replied 07 September 2012

p chandrasekar chartered accountants bangalore


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