05 September 2013
If I have communicated to my principle regarding transfer 1 week before the completion of one year of articleship but he is not giving it to me and now I have completed one year of articleship...can I submit form 109 late??...also wt else u advice ??
06 September 2013
Follow the Aforesaid Advice given by the Expert..
However, Remember After completing your 1st year of articleship the only grounds are available are as follows:
Transfer/termination of articles is permitted without any restriction during the first year of articles.
• During rest of the Articleship Transfer/Termination of articleship of an articled assistant shall not be allowed except in following cases –
- His/her working parent(s) is/are transferred from the city/place where the articled assistant is receiving training to another city and a copy of transfer order/proof is submitted to the principal in proof thereof. On such termination the articled assistant concerned shall join articles training in and around the place of posting of his/her parent(s) and shall not re-register articles in the same city or within 50 Kms radius of the city where he/she has undergone articles prior to such termination.
- If the articled assistant is not able to serve the articleship for specified genuine medical reasons thereby opting to discontinue the CA course for a period of at least three months, the termination of articles be permitted, provided that the medical grounds are such that warrant termination of Articleship.
- In the event of misconduct involving moral turpitude, gross negligence or unsatisfactory performance of the articled assistant, his articles shall be liable to be terminated by his principal besides being cancelled or extended for such period as may be decided by the Institute. Board of Studies to decide and enumerate the acts constituting misconduct.
- Termination/ transfer of articles be permitted on such other justified circumstances as may be deemed genuine by the Council such as Industrial Training, Secondment of articles, Conversion from PCC to IPCC (for termination of articles only. Re-registration of articles to be allowed only after passing Group-I of IPCC), Marriage basis (only if there is relocation to another city involving distance of 50 kms), Death of Principal, Ceasing of practice by Principal, Removal of name of principal from the register of members due to any reason, Irregular payment or non payment of stipend with reference to Regulation 67, Articled assistant desires to serve balance period of training outside India, Shifting by the principal to another city involving distance more than 50 Kms. Any other valid reason to be considered and decided by the President on case to case basis on merits having regard to the facts of the case.
While forwarding the Form No. 109 the principal shall state specifically the clause under which the articles have been terminated.
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 is required to be made. Request for transfer not accompanied by consent of Principal shall not be accepted by the Institute.
CAclubindia
