Articalship

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

05 July 2013 good afternoon sir, i am completed ca-ipcc and i joined articals. i want to transfer articals to another auditor with in one year. please tell me the conditions for termination of articals

Rajat Poddar

Rajat Poddar (Expert)
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05 July 2013 The articled assistants are required, in the first instance, 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 with recommendations 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. There is no specific format.. just go as above http://www.icai.org/new_post.html?post_id=4639
and contact nearest icai branch for any clarifications..

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Querist : Anonymous

Querist : Anonymous (Querist)

05 July 2013 sir in one year of articals also full fill the conditions.sir i heard that with in one year termination does not require to full fill the conditions. is it right or wrong...?

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Ajay Mishra

Ajay Mishra (Expert)
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05 July 2013 Hi

During firs year of article ship you are free to take transfer without any reason only by submitting Form-109 with Institute.

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Ajay Mishra

Ajay Mishra (Expert)
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05 July 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. 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.

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Ganeshbabu K

Ganeshbabu K (Expert)
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05 July 2013 Dont get confused

i have taken 1st year of transfer

process followed

1)ICAI permission not required

2)take boss signature in properly filled form 109

3)send to icai along with id card obtained from old employer with in 30 days from date of transfer

4)Join with other ca and file form 103,102 with new ca and send form 103 to icai with in 30 days from date of joining

5)no need to wait icai confirmation letter for transfer

Thanks & regards
ganesh babu k

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