Death of ca
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
20 December 2013
Dear sir
I am a article in a firm and the Ca under whom I was registered is died.
Now I don't want to carry on my article ship in that firm. The another partners possess all my original documents.
1.Now how can I get my documents back and transfer certificate?
2.Should I wait for transfer certificate or join other firm?
3.What to do when he refuses to return my documents and issue transfer certificate.
I am a article in a firm and the Ca under whom I was registered is died.
Now I don't want to carry on my article ship in that firm. The another partners possess all my original documents.
1.Now how can I get my documents back and transfer certificate?
2.Should I wait for transfer certificate or join other firm?
3.What to do when he refuses to return my documents and issue transfer certificate.
20 December 2013
please refer: https://www.caclubindia.com/experts/transfer-of-articleship-in-the-case-of-death-of-employer-665945.asp
20 December 2013
Yes, you can take transfer on the death of principal and the Institute will approve the transfer.
In this case firstly you made a letter to Institute for taking transfer giving the reason of transfer for taking prior approval. there after you will file Form-109 with Institute.
In this case firstly you made a letter to Institute for taking transfer giving the reason of transfer for taking prior approval. there after you will file Form-109 with Institute.
20 December 2013
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.
The time period is not specified by Institute under which Form-109 should be filed with Institute. However, this form-109 is valid only for a period of sixty days from the date of issue by the office of the Institute. The date of issue of this certificate cannot be prior to the date on which the FORM is issued by office of the Institute.
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.
The time period is not specified by Institute under which Form-109 should be filed with Institute. However, this form-109 is valid only for a period of sixty days from the date of issue by the office of the Institute. The date of issue of this certificate cannot be prior to the date on which the FORM is issued by office of the Institute.
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