17 August 2013
whether the condition of rejoining outside the range of 50 km is aplicable,if transfer is taken on medical ground or on secondment basis ?
17 August 2013
Totally agree with expert. Transfer on Medical grounds and transfer within 50 Km are 2 separate grounds of transfer and not interconnected at all. Please go through the detailed transfer regulation:
Please find below the Grounds and Procedure for Articleship Transfer:
In a major flexibility for CA aspirants, ICAI has given articled clerks a choice to opt out of the existing arrangement with a principal during the first year of articleship.
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/terminatio n 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.
PROCEDURE
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 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.
17 August 2013
Sir , i dont want to continue my articleship in my current firm,then what option available to me if principal is not ready to give transfer.
17 August 2013
No other option left to you except to convince boss ..or you need to compromise your self
because principal permission is mandatory to take transfer and icai will not accept any disputes between student and principal..it should be settled mutually
14 September 2013
if i take transfer on secondment basis then who will sign the articleship completion certifiacte i.e form 109 ,my current principal or the new principal.
04 October 2013
i have send transfer letter on medical grounds to principal on 20 th aug. but consent letter is signed by him on 02 oct..now wht should i do ?whether i have to pay late fee or not.
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