22 June 2014
sir, i have completed my 1 year of articlship and now i want take transfer from that firm due to hrashment and my ca is also agree to give transfer. So, plz tell me can i take transfer from there if yes then on which ground
15 July 2024
Yes, you can apply for a transfer from your current articleship firm if you have completed at least one year of your articleship. The Institute of Chartered Accountants of India (ICAI) allows transfers under certain grounds, which typically include:
1. **Harassment or Misconduct**: If you are facing harassment or misconduct at your current firm, this can be a valid ground for seeking a transfer. This may include issues related to work environment, treatment by colleagues or superiors, or any other form of harassment that affects your ability to continue your articleship.
2. **Health Reasons**: Severe health issues that prevent you from continuing your articleship can also be a valid ground for transfer. This typically requires medical documentation supporting your claim.
3. **Relocation**: If you need to relocate to another city or location due to personal reasons (e.g., family relocation), this can also be considered a valid ground for transfer.
4. **Other Valid Reasons**: In some cases, there may be other valid reasons not explicitly listed by ICAI but deemed acceptable based on individual circumstances. It's important to discuss your specific situation with your Principal (CA) and seek their agreement for the transfer.
### Procedure for Transfer:
- **Discuss with Principal**: Have a discussion with your current Principal (CA) about your desire to transfer and the reasons behind it. Obtain their agreement in writing if possible.
- **Application to ICAI**: Prepare an application for transfer addressed to the appropriate authority at ICAI, typically the Regional Council or Branch Office where you are registered. Include details such as your current Principal's consent (if possible), reasons for transfer, and any supporting documents (like medical certificates or proof of relocation).
- **ICAI Approval**: Submit your application to ICAI for approval. They will review your application and may request additional information if needed.
- **Confirmation**: Once approved, ICAI will notify you and update your records accordingly. You may need to update your training contract and other formalities with the new Principal.
It's crucial to follow the formal procedure outlined by ICAI and ensure that all communications and agreements are documented properly to avoid any future issues. If you encounter any difficulties during the process, consider seeking guidance from your local ICAI office or professional advisors familiar with ICAI regulations.
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