10 September 2013
Whether transfer of articleship within 1 yr requires submission of form 109 with the ICAI and does it require the sign of exisitng principal.???Please reply.
10 September 2013
Yes, Submission of Form-109 is mandatory.
Such Form-109 will be signed by principal.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.
Simple step for Transfer if u r within ur first yr of articleship..
Take Form 109 and get it signed by ur principal and submit to institute Letter of Consent is required at the time of Re registration of articleship with another CA Firm and is not needed at the time of submitting Form 109 ( For Transfer)
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