Articleship
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
15 April 2012
i have started my articleship in gujarat and its just been a month but i am not satisfied with the firm so can i start my articleship in any other state plz answer my query as soon as posible
Guest
Guest
(Expert)
15 April 2012
Yes you can definitely take transfer of articleship.but i think you can still wait un your current firm, may be you will get some good audit assignments.
15 April 2012
Hi
IMPORTANT RULES FOR TAKING TRANSFERS
• No request for termination of articles is entertained from any articled assistant in general and more particularly during the first six months and also during the last twelve months of articles except as provided in the Regulations. In the event of termination, his articles shall not be registered in the same city.
• No request of an articled assistant for termination (transfer) of articleship shall be considered unless his/her working parent(s) is/are transferred from the city/place where the articled assistant is receiving training to another city and a copy of transfer order/proof is submitted to the principal in proof thereof. On such termination the articled assistant concerned shall join articles training in and around the place of posting of his/her parent(s) and shall not re-register articles in the same city or within 50 Kms radius of the city where he/she has undergone articles prior to such termination.
• If the articled assistant is not able to serve the articleship for specified genuine medical reasons thereby opting to discontinue the CA course for a period of at least three months, the termination of articles be permitted, provided that the medical grounds are such that warrant termination of Articleship.
• In the event of misconduct involving moral turpitude, gross negligence or unsatisfactory performance of the articled assistant, his articles shall be liable to be terminated by his principal besides being cancelled or extended for such period as may be decided by the Institute. Board of Studies to decide and enumerate the acts constituting misconduct.
• Termination/ transfer of articles be permitted on such other justified circumstances as may be deemed genuine by the Council such as Industrial Training, Secondment of articles, Conversion from PCC to IPCC, Marriage, Death of Principal, Ceasing of practice by Principal, Name of the principal is removed from the register of members, Irregular payment or non payment of stipend with reference to Regulation 67, Articled assistant desires to serve balance period of training outside India, Shifting by the principal to another city involving distance more than 50 Kms, Going back to home town after completion Graduation Course or PG course in a city, Any other valid reason to be considered and decided by the President on case to case basis on merits having regard to the facts of the case.
While forwarding the Form No. 109 the principal shall state specifically the clause under which the articles have been terminated.
IMPORTANT RULES FOR TAKING TRANSFERS
• No request for termination of articles is entertained from any articled assistant in general and more particularly during the first six months and also during the last twelve months of articles except as provided in the Regulations. In the event of termination, his articles shall not be registered in the same city.
• No request of an articled assistant for termination (transfer) of articleship shall be considered unless his/her working parent(s) is/are transferred from the city/place where the articled assistant is receiving training to another city and a copy of transfer order/proof is submitted to the principal in proof thereof. On such termination the articled assistant concerned shall join articles training in and around the place of posting of his/her parent(s) and shall not re-register articles in the same city or within 50 Kms radius of the city where he/she has undergone articles prior to such termination.
• If the articled assistant is not able to serve the articleship for specified genuine medical reasons thereby opting to discontinue the CA course for a period of at least three months, the termination of articles be permitted, provided that the medical grounds are such that warrant termination of Articleship.
• In the event of misconduct involving moral turpitude, gross negligence or unsatisfactory performance of the articled assistant, his articles shall be liable to be terminated by his principal besides being cancelled or extended for such period as may be decided by the Institute. Board of Studies to decide and enumerate the acts constituting misconduct.
• Termination/ transfer of articles be permitted on such other justified circumstances as may be deemed genuine by the Council such as Industrial Training, Secondment of articles, Conversion from PCC to IPCC, Marriage, Death of Principal, Ceasing of practice by Principal, Name of the principal is removed from the register of members, Irregular payment or non payment of stipend with reference to Regulation 67, Articled assistant desires to serve balance period of training outside India, Shifting by the principal to another city involving distance more than 50 Kms, Going back to home town after completion Graduation Course or PG course in a city, Any other valid reason to be considered and decided by the President on case to case basis on merits having regard to the facts of the case.
While forwarding the Form No. 109 the principal shall state specifically the clause under which the articles have been terminated.
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Querist : Anonymous
Querist :
Anonymous
(Querist)
15 April 2012
thanx disha but in my firm we have just audit work for the work of tax department articles are not allowed to do so what shud i do shud i continue only wd audit wrks and wt will b about the taxation deprtment
15 April 2012
If you want to joi. For articleship. Our firm has opening. And here you will learn many things
Guest
Guest
(Expert)
15 April 2012
See all audits are good except for a few internal audits which involve a lot of repetitive works.
A lot of taxation aspects need to be checked in the tax audits like TDS provisions, rate of excise duty, their returns, etc. Take your decision wisely, even I am a transferred article, In my previous firm work of articles wad never relied upon and all the works were given to employees so thats why I left it.
A lot of taxation aspects need to be checked in the tax audits like TDS provisions, rate of excise duty, their returns, etc. Take your decision wisely, even I am a transferred article, In my previous firm work of articles wad never relied upon and all the works were given to employees so thats why I left it.
16 April 2012
Transfer/Termination of Articleship
[Regulation 56(1)]
In partial modification of the announcement dated 30
th
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.
2
nd
July 2010 Secretary
[Regulation 56(1)]
In partial modification of the announcement dated 30
th
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.
2
nd
July 2010 Secretary
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