Leave articleship

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salil

salil (Querist)
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29 November 2013 what is the process to leave article ship training , I've completed an year of training ??

Ajay Mishra

Ajay Mishra (Expert)
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29 November 2013
LEAVE

The trainees earn leave at the rate of one - sixth of the period actually served by them. Leave due shall ordinarily be granted, if reasonable notice has been given to the Principal by the trainee. In order to prepare for the examinations of the Institute, the trainees shall be granted leave for two months or to the extent of leave due, whichever is less, provided an application for the leave has been made at least 15 days in advance. The days on which a trainee appears for the examination conducted by the Institute (including holidays) are counted as a period on duty. Regulation 59 regarding leave to an Articled Assistant and Regulation 74 regarding leave to Audit Assistant.

A trainee shall be treated on duty for a period of 20 days for undergoing 100 Hours Information Technology Training and for appearing in 3 hours online examination for the said programme. The Principal should also encourage trainees during the practical training to attend conferences, seminars,etc., relevant to the chartered accountancy course. Regulation 59(7) specifies that the attendance by a trainee, with the consent of the principal, at a conference, course or seminars organised by the Institute, including a Regional Council or a Students’ Association or a Branch of a Regional Council for the benefit of students, is treated as a part of the training period actually served.

The details of the Seminars/Conferences attended by the student should be submitted to the Institute alongwith the Diary /Summary Report of Diary on completion of the Training period. A trainee who takes leave in excess of the leave to which he / she is entitled is required to serve for a further period equivalent to the excess leave taken by him / her.

Ganeshbabu K

Ganeshbabu K (Expert)
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29 November 2013 why you want to leave articleship..
.
.
do u like to register articleship with other ca
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you need to send form 109 to icai to take transfer from articleship

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Ajay Mishra

Ajay Mishra (Expert)
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29 November 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.