28 March 2013
i have worked for 13 months in a ca firm and then taken a leave for 5 months due to some unavoidable reason now i want to take transfer to some other ca firm due to dispute with principle Is it possible I have no option
28 March 2013
Yes, it possible. Is your employer is ready to give termination to you i.e he willing to sign on form 109.
Please read the transfer conditions below.
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: - (i) 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)] (ii) Marriage basis (only if there is relocation to another city involving distance of 50 kms). (iii) Irregular payment or non payment of stipend with reference to Regulation 67. (iv) Articled assistant desires to serve balance period of training outside India. (v) 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.
28 March 2013
If you eligible to get transfer based on the above metioned grounds then first write a request letter to the ICAI with the reason of transfer by enclosing proper evidence if applicable and after getting of permission from ICAI then submit form 109 to the ICAI and after receipt of accemptance of form 109 and confirmed termination by ICAI then again re-register with the new employer.
But to get transfer your employer should be will to give transfer to you because of he must and should sign on form 109.