Articleship
This query is : Resolved
02 July 2013
I m in second year of my articleship so tell me the procedure to take trasfer. As there is rule that there must be the consent of Principal which is not possible in my case
i dnt get my stipend timely
i want to shifted in delhi due to some personal problem
plz rply
i dnt get my stipend timely
i want to shifted in delhi due to some personal problem
plz rply
02 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.
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.
02 July 2013
RE-REGISTRATION OF ARTICLES ………..REGULATION 46 (6), 57 & 58)
On termination of articles prior to completion of 3 years, a student is required to re-register himself with another Principal for the remaining period of the practical training.
Requirements:
1. In the event of re-registration, the student is required to submit the re-registration papers i.e. Form 103 so as to reach to the Institute's office within 30 days from the date of commencement of articled training.
2. A service certificate in Form No. 109 alongwith training report as specified in the Training Guide.
3. The deed of articles is required to be executed in Form No. 102 on a non-judicial stamp paper of the value applicable in the City / State where the employer is practising. The original deed has to be retained by the Principal and a copy with the student.
4. Where the Student / Principal is not able to submit the papers within 30 days and requires that the delay in submission of the papers may be condoned by the Council, they are required to submit the following document alongwith levy fees as fixed by the Council:
i. Original Deed of articles duly executed on a non-judicial stamp paper.
ii. Work diary from the period of date of commencement to the date of submission of papers.
iii. Attendance Record for the aforesaid period.
iv. Stipend details in the form of Bank Pass-Book or Bank Statement.
No registration fee is payable on re-registration except the payment of 2 nd installment of tuition fee if becomes due and payable.
In case the articled clerk has availed of any leave in excess of his entitlement, he should serve such excess leave period after completion of three years of articleship either under the same Principal as supplementary articles or under another Principal.
RE-REGISTRATION OF ARTICLES ………..REGULATION 46 (6), 57 & 58)
On termination of articles prior to completion of 3 years, a student is required to re-register himself with another Principal for the remaining period of the practical training.
Requirements:
1. In the event of re-registration, the student is required to submit the re-registration papers i.e. Form 103 so as to reach to the Institute's office within 30 days from the date of commencement of articled training.
2. A service certificate in Form No. 109 alongwith training report as specified in the Training Guide.
3. The deed of articles is required to be executed in Form No. 102 on a non-judicial stamp paper of the value applicable in the City / State where the employer is practising. The original deed has to be retained by the Principal and a copy with the student.
4. Where the Student / Principal is not able to submit the papers within 30 days and requires that the delay in submission of the papers may be condoned by the Council, they are required to submit the following document alongwith levy fees as fixed by the Council:
i. Original Deed of articles duly executed on a non-judicial stamp paper.
ii. Work diary from the period of date of commencement to the date of submission of papers.
iii. Attendance Record for the aforesaid period.
iv. Stipend details in the form of Bank Pass-Book or Bank Statement.
No registration fee is payable on re-registration except the payment of 2 nd installment of tuition fee if becomes due and payable.
In case the articled clerk has availed of any leave in excess of his entitlement, he should serve such excess leave period after completion of three years of articleship either under the same Principal as supplementary articles or under another Principal.
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02 July 2013
what is secondment of articles
can i get the transfer on the ground of not receiving my stipend timely ( without the consent of principal).....?
can i get the transfer on the ground of not receiving my stipend timely ( without the consent of principal).....?
02 July 2013
Yes, you can give reason as Irregular payment of stipend as given in Regulation 67.
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02 July 2013
SECONDMENT/EXCHANGE (REGULATION 54)
In order to expose the trainees at large to multi-disciplinary work and variety of business situations, the arrangement of secondment has been provided in the Regulation 54. The procedure relating to secondment enables an articled trainee to gain practical experience, in areas where the Principal may not be in a position to provide the same, in the office of another member in practice on the basis of a mutually agreed arrangement. In order that maximum advantage can be taken of this procedure, the secondment scheme has been made flexible. Secondment is allowed with the consent of the articled trainee from one employer to a member who is entitled to train articled trainees in his own right or to a member in industry who is entitled to train industrial trainees.
The member to whom the trainee is seconded is not entitled to train more than two such trainees on secondment at a time. The aggregate period of secondment cannot exceed one year provided that the period served on secondment with any one member or his partner does not exceed six months. Where an articled trainee is seconded to a member in industry, the total period spent in industry including the period of industrial training should not exceed one year. During secondment the Principal is required to pay the stipend. The Principal is required to keep records of the training undergone during secondment and include its particulars in the report to the Council under Regulation 64.
Apart from the secondment of a trainee from one firm to another firm or to an industry, firms may exchange trainees on mutual basis for a limited period to the advantage of firms and trainees. Such an arrangement is also quite flexible like the scheme of secondment and enables the firms to overcome deficiency, if any, in practical training imparted to trainees.
SECONDMENT/EXCHANGE (REGULATION 54)
In order to expose the trainees at large to multi-disciplinary work and variety of business situations, the arrangement of secondment has been provided in the Regulation 54. The procedure relating to secondment enables an articled trainee to gain practical experience, in areas where the Principal may not be in a position to provide the same, in the office of another member in practice on the basis of a mutually agreed arrangement. In order that maximum advantage can be taken of this procedure, the secondment scheme has been made flexible. Secondment is allowed with the consent of the articled trainee from one employer to a member who is entitled to train articled trainees in his own right or to a member in industry who is entitled to train industrial trainees.
The member to whom the trainee is seconded is not entitled to train more than two such trainees on secondment at a time. The aggregate period of secondment cannot exceed one year provided that the period served on secondment with any one member or his partner does not exceed six months. Where an articled trainee is seconded to a member in industry, the total period spent in industry including the period of industrial training should not exceed one year. During secondment the Principal is required to pay the stipend. The Principal is required to keep records of the training undergone during secondment and include its particulars in the report to the Council under Regulation 64.
Apart from the secondment of a trainee from one firm to another firm or to an industry, firms may exchange trainees on mutual basis for a limited period to the advantage of firms and trainees. Such an arrangement is also quite flexible like the scheme of secondment and enables the firms to overcome deficiency, if any, in practical training imparted to trainees.
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02 July 2013
if you want to take transfer by complaining on your principal..
you have to make a complaint to icai about your stipend..
1)you should have enough proofs to proove your boss not made payment or not making regular payments
2)you should have work dairy to proove that you have worked with him as per ca regulations..
and in short if you want to take transfer on ground principal not making stipend timely means your boss should accept that he made a mistake...
.
.
timely payment---i think you cannot proove this..
how much payment you are getting and when he is making payment...
atleast if he is making payment as per minimum stipend rates of icai every month ..then it will be enough for principal to proove he did not made any mistake..
it is a risky way to take transfer...if you not able to satisfy icai with sufficient proofs you may get a horrible treatment from your boss
on other cases you should have your boss acceptance to take transfer
secondment also requires your boss acceptance
Thanks & regards
Ganesh babu k
you have to make a complaint to icai about your stipend..
1)you should have enough proofs to proove your boss not made payment or not making regular payments
2)you should have work dairy to proove that you have worked with him as per ca regulations..
and in short if you want to take transfer on ground principal not making stipend timely means your boss should accept that he made a mistake...
.
.
timely payment---i think you cannot proove this..
how much payment you are getting and when he is making payment...
atleast if he is making payment as per minimum stipend rates of icai every month ..then it will be enough for principal to proove he did not made any mistake..
it is a risky way to take transfer...if you not able to satisfy icai with sufficient proofs you may get a horrible treatment from your boss
on other cases you should have your boss acceptance to take transfer
secondment also requires your boss acceptance
Thanks & regards
Ganesh babu k
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02 July 2013
so first of all i should write a letter to the institute or consult with the principal.
02 July 2013
okay..
you decide to complain..
SO please contact nearest icai branch they will guide you a clear procedure on how to go ahead in this way...
you can get prescribed procedure only if you meet icai..
and they will tell you what all proofs you required to complain on your boss
you go ahead as per their instructions
you decide to complain..
SO please contact nearest icai branch they will guide you a clear procedure on how to go ahead in this way...
you can get prescribed procedure only if you meet icai..
and they will tell you what all proofs you required to complain on your boss
you go ahead as per their instructions
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02 July 2013
I agree with u Ganesh sir that i dont have sufficient proof of irregular payment
but i think the bank pass book of Principal can serve the purpose
isn't it...?
but i think the bank pass book of Principal can serve the purpose
isn't it...?
02 July 2013
1)what you can say or proofs you have ..if your boss says you have not worked properly..not coming regularly to office
do you have any proofs to defend that like work dairy duly authorised by your boss every month--which is mandatorily maintained by you as per icai rules
2)it depends..if you are getting stipend every month for the work done then it will be okay..your boss saved here..he will tell some what reason..
you can ask if he is continously not making payments
do you have any proofs to defend that like work dairy duly authorised by your boss every month--which is mandatorily maintained by you as per icai rules
2)it depends..if you are getting stipend every month for the work done then it will be okay..your boss saved here..he will tell some what reason..
you can ask if he is continously not making payments
02 July 2013
i dont have any written proof
as u said work diary n all
as u said work diary n all
02 July 2013
1)That is what i am going to say..as you are not maintaining records as per icai rules..how can you complain on principal..
2)you can also go to icai and ask them what is the procedure..there after you deciede how to move ahead..whether complain or not complain
3)i always suggest not to complain it is not only big process but risky process if you fail to proove your boss made mistake it will become a problem from your boss and may also from icai
4)icai not bound to accept your boss if you dnt have enough proofs to proove boss guilty of mistake
Just convince him...and try to go for industrial trainining or secondment to come out from hime
Thanks & regards
Ganesh babu k
2)you can also go to icai and ask them what is the procedure..there after you deciede how to move ahead..whether complain or not complain
3)i always suggest not to complain it is not only big process but risky process if you fail to proove your boss made mistake it will become a problem from your boss and may also from icai
4)icai not bound to accept your boss if you dnt have enough proofs to proove boss guilty of mistake
Just convince him...and try to go for industrial trainining or secondment to come out from hime
Thanks & regards
Ganesh babu k
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02 July 2013
its just not the matter of irregular stipend
rather i dnt even get conveyance expense.
i used to go for an audit 15-16km long
being from a middle class family it costs me much(1500-1600 per month)
rather i dnt even get conveyance expense.
i used to go for an audit 15-16km long
being from a middle class family it costs me much(1500-1600 per month)
02 July 2013
wht about termination.....?
if he himself terminate me.....?
like if i do not work properly and he terminate me
if he himself terminate me.....?
like if i do not work properly and he terminate me
02 July 2013
Yes..some people will be like that only..even i do suffered like this..but i took transfer by saying some what lie to my old boss in first year itself..
Now i am very happy in final year articleship...
so just think..and convince your boss that you cannot depend on family for your education expences..you can claim conveyance expences from client or boss..he should pay you..
.
.
so choose a way how to get out your principal either industrial training or secondment
or have a word with your boss convey your problem clearly definetely he will agree if he cant we cannot do any..say him a reason to come out of him..for industrial training..
i think only industrial training is the better way for you or need to compromise with boss
Now i am very happy in final year articleship...
so just think..and convince your boss that you cannot depend on family for your education expences..you can claim conveyance expences from client or boss..he should pay you..
.
.
so choose a way how to get out your principal either industrial training or secondment
or have a word with your boss convey your problem clearly definetely he will agree if he cant we cannot do any..say him a reason to come out of him..for industrial training..
i think only industrial training is the better way for you or need to compromise with boss
02 July 2013
it may count as misconduct and icai may take any action against you..which may include extension of articleship period..
risk is there on your part
risk is there on your part
02 July 2013
plz rply sir
its urgent
its urgent
02 July 2013
You please contact icai and speak with the people who handle articleship queries there..really those people will guide you better way to come out of problem...convey your problem to them and get a solution..there is no better way than this
so please consult icai nearest regional branch asap
so please consult icai nearest regional branch asap
02 July 2013
ok thanku sir
thanks for ur kind guidance
thanks for ur kind guidance
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