Transfer of articleship.

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

20 September 2013 I badly need to take a transfer from my firm but unfortunately I am in my second year.

My boss is mentally harassing me, hurls abuses at me and says he wants to kick me out of the firm. The other articles at my firm are also surprised of the behavior being done towards me.

Kindly help, please help. I can't state this reason on my letter to the institute since my employer will never sign on this. My parents stay in another city, and I am very eager to go back.

Please, please help me.

Ajay Mishra

Ajay Mishra (Expert)
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21 September 2013 Hi

You can take the transfer after one year of article ship on the below mentioned 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.

Querist : Anonymous

Querist : Anonymous (Querist)

23 September 2013 Sir,none of the reasons is applicable in my case, but I want to go back to my home town and continue articleship there. Please suggest me some alternative.

I will grateful to you for my whole life.

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Ajay Mishra

Ajay Mishra (Expert)
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23 September 2013 How many year you have completed your article ship. Confirm.

Querist : Anonymous

Querist : Anonymous (Querist)

25 September 2013 1 year and 5 months.

Ajay Mishra

Ajay Mishra (Expert)
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25 September 2013 In your case you can only take transfer on the above mentioned reason. Other than that reason will not be considered by Institute.

Querist : Anonymous

Querist : Anonymous (Querist)

27 September 2013 Sir, but can't I say that I need to go home because of financial problems/or some other personal problems.

Please help.

Ajay Mishra

Ajay Mishra (Expert)
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27 September 2013 The Institute only believe on documentary prof. It will not consider other thing for giving approval of transfer.

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CA Pallav Singhania

CA Pallav Singhania (Expert)
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27 September 2013 Agree with the Expert,

Only documentary proof will be accepted by ICAI..

Try to improve ur relation with ur CA,
Hope he'll understand you...

Querist : Anonymous

Querist : Anonymous (Querist)

27 September 2013 But Sir, I am facing financial problems. My mom is not keeping well these days. Any way I can prove this to ICAI.

Ajay Mishra

Ajay Mishra (Expert)
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27 September 2013 Hi

If your Principal permit you to take benefit of secondment then your transfer could be processed.

Querist : Anonymous

Querist : Anonymous (Querist)

27 September 2013 Sir, but as far as I know; secondment is only of one year but articleship is for period of 3 years.

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Ajay Mishra

Ajay Mishra (Expert)
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27 September 2013 I will suggest you to contact with Institute and place your problem that you could not continue article ship with present principal.

They will give you a proper solution.

Querist : Anonymous

Querist : Anonymous (Querist)

27 September 2013 But sir, do I explain them each and everything. If they confront my principal on this, I will be in a bigger mess.

CA Pallav Singhania

CA Pallav Singhania (Expert)
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27 September 2013 I never suggest anything beyond the Law,
Seeing your query and your condition,

Why don't you try medical ground clause,
A 3 months old Govt. hospital prescription will work...

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