Articleship

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

30 November 2013 please help me my CA is a devil please suggest me what is the procedure of taking transfer in second year without delaying my attempt or articleship period

if anyone has opted for secondment please explain the procedure and clarify the position of my previous CA in case of secondment my this CA paying me no Stipend and torture me on daily basis.

please suggest me what should i do.

Ajay Mishra

Ajay Mishra (Expert)
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30 November 2013 Hi

You can take transfer on the basis of following grounds:

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.

Ajay Mishra

Ajay Mishra (Expert)
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30 November 2013
SECONDMENT/EXCHANGE (REGULATION 54)

In order to expose the trainees at large to multi-disciplinary work and variety of business situations, the arrangement of secondment has been provided in the Regulation 54. The procedure relating to secondment enables an articled trainee to gain practical experience, in areas where the Principal may not be in a position to provide the same, in the office of another member in practice on the basis of a mutually agreed arrangement. In order that maximum advantage can be taken of this procedure, the secondment scheme has been made flexible. Secondment is allowed with the consent of the articled trainee from one employer to a member who is entitled to train articled trainees in his own right or to a member in industry who is entitled to train industrial trainees.

The member to whom the trainee is seconded is not entitled to train more than two such trainees on secondment at a time. The aggregate period of secondment cannot exceed one year provided that the period served on secondment with any one member or his partner does not exceed six months. Where an articled trainee is seconded to a member in industry, the total period spent in industry including the period of industrial training should not exceed one year. During secondment the Principal is required to pay the stipend. The Principal is required to keep records of the training undergone during secondment and include its particulars in the report to the Council under Regulation 64.

Apart from the secondment of a trainee from one firm to another firm or to an industry, firms may exchange trainees on mutual basis for a limited period to the advantage of firms and trainees. Such an arrangement is also quite flexible like the scheme of secondment and enables the firms to overcome deficiency, if any, in practical training imparted to trainees.

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Ganeshbabu K

Ganeshbabu K (Expert)
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30 November 2013 You cannot take transfer in second year saying your ca is devil...
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you should have a valid reason for taking transfer from articleship in second year
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and you have to get prior permission from icai to take transfer,,send a letter to icai with the reason for transfer along with the recommendation letter from boss supporting the reason and giving no objection
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icai refer to your case and will send letter of acceptance/rejection..
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if it accepts you can take transfer from articleship by sending form 109 along with permission letter from icai
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as and when you registered with other ca you have to send form 103 again