If you are in first year of article ship and you wanted to take transfer, then you submit Form-109 with Institute signed by your principal.
No need to give any reason for transfer and no need to take prior approval from Institute.
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.
30 October 2013
Transfer /termination of articles is permitted without any restriction during the first year of articles.
PROCEDURE
The request, on any one or more of the aforesaid grounds, of an articled assistant on a plain paper along with 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.
30 October 2013
No in 1st year no need to ask for the permission of ICAI.. you can freely take transfer. However, consent of the Principal CA is required...
30 October 2013
No you will not take any approval from ICAI for taking transfer. You just sign Form-109 with counter sign of your principal and submit with Institute. That,sit.