Articleship change
This query is : Resolved
22 February 2011
How many times during your 3 year tenure of your articleship are you allowed to change firms?
please let me know if you have some specific section to refer to it?
please let me know if you have some specific section to refer to it?
22 February 2011
The following announcement appeared in the August,2010 edition of the journal THE CHARTERED ACCOUNTANT which is self explanatory:
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
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
27 February 2011
In terms of regulation 56(1) of the CA Regulations,1988 the permissible grounds are : -
1) Transfer/termination of articles is permitted without any restriction during the first year of articles.
2) During rest of the articleship period on satisfying any one or more of the conditions as stated below :-
a) medical grounds requiring discontinuance of article foa a minimum period of three months ( on production of a medical certificate isued by a govt hospital).
b)Transfer of parent(s) to another city.
c)Misconduct involving moral turpitude.
d) other justifiable circumstances/ reasons :-
i)Industrial training.
ii)secondment of articles.
iii)convertion from PCC to IPCC.
iv) death of principal.
v) ceasing of practise of principal.
vi)removal of name of the principal from the register of members.
e) marriage basis only if relocation to another city > 50 kms.
f) irregular payment or non payment of stipend.
g) articles desires to serve blance period of training outside India.
h)shifting by the principal to another city involving distance > 50 kms.
N.B :- the articled assistant is required to get the consent of the institute before getting form 109 signed by the principal in their own interest.
In terms of regulation 56(1) of the CA Regulations,1988 the permissible grounds are : -
1) Transfer/termination of articles is permitted without any restriction during the first year of articles.
2) During rest of the articleship period on satisfying any one or more of the conditions as stated below :-
a) medical grounds requiring discontinuance of article foa a minimum period of three months ( on production of a medical certificate isued by a govt hospital).
b)Transfer of parent(s) to another city.
c)Misconduct involving moral turpitude.
d) other justifiable circumstances/ reasons :-
i)Industrial training.
ii)secondment of articles.
iii)convertion from PCC to IPCC.
iv) death of principal.
v) ceasing of practise of principal.
vi)removal of name of the principal from the register of members.
e) marriage basis only if relocation to another city > 50 kms.
f) irregular payment or non payment of stipend.
g) articles desires to serve blance period of training outside India.
h)shifting by the principal to another city involving distance > 50 kms.
N.B :- the articled assistant is required to get the consent of the institute before getting form 109 signed by the principal in their own interest.
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