Transfer in 2nd year of articleship

This query is : Resolved

Piyush Rathi (Querist)
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18 August 2015 Dear sir,
i have registered as an article assistant as on 1 july, 2014. Now i have completed 1 year and two months of articleship .I want to get transfer from my office because in my office they mentally harass everyone all the time. I dont want to work in that environment. I just searched on net that I have to get consent from ICAI first. What should I do and what should i write in that application and what should be the format of that application so that ICAI can approve my transfer. What will be the steps for all that formalities.
What if my principle refused to give transfer.

In the hope of good help.
Helpless Article Assistant.

Piyush Rathi

Piyush Rathi (Querist)
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23 August 2015 PLEASE REPLY ANYONE AS SOON AS POSSIBLE...
PLEASE

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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02 August 2025 You're absolutely right that **after the first year of articleship**, a **transfer requires prior approval from ICAI**, and it must fall under **specified grounds** as per ICAI guidelines.

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### ✅ **Permitted Grounds for Transfer in 2nd Year of Articleship**

As per Regulation 56(1) of the Chartered Accountants Regulations, 1988, a transfer **after completion of one year** is allowed only on the following grounds:

1. **Medical grounds** (minimum discontinuation of 3 months — needs a certificate from a government hospital)
2. **Transfer of parents** to another city (proof required)
3. **Irregular or non-payment of stipend**
4. **Shifting of principal's office** to another city (50+ km)
5. **Marriage** (involving relocation of 50+ km)
6. **Other justifiable grounds**, like:

* Workplace harassment
* Family problems requiring relocation
* Wanting to pursue remaining training abroad
* Misconduct by principal (if proven)

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### 📄 **What You Need To Do**

#### Step 1: Draft an Application to ICAI

You must **write a formal application** to the ICAI requesting permission for transfer, stating your reason. Here’s a sample format you can modify:

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**To**
The Director, Board of Studies
The Institute of Chartered Accountants of India
\[Address of your Regional Office]

**Subject**: Application for Transfer of Articleship after Completion of One Year

Respected Sir/Madam,

I am \[Your Full Name], CA student (Reg. No. \_\_\_\_\_\_\_\_\_\_), presently undergoing articleship training under CA \[Principal's Full Name], Membership No. \_\_\_\_\_\_\_\_\_\_, at \[Firm’s Name & Address]. I started my articleship on 01/07/2014 and have completed 1 year and 2 months of training.

I am writing this application to seek your kind approval for transfer of articleship due to the following reason:

> *\[Mention the reason honestly — for example, mentally disturbing work environment, stress-related health issues, etc.]*

The hostile work environment is affecting my physical and mental well-being and hampering my ability to focus on my studies and training. I am willing to provide any supporting documents or affidavits as may be required by the Institute.

I request your kind approval for my transfer and permission to register under another eligible principal.

Thank you for your consideration.

Yours faithfully,
\[Signature]
\[Full Name]
\[Registration Number]
\[Mobile Number]
\[Email Address]

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#### Step 2: Attach Required Documents

* Self-attested ICAI registration letter
* Articleship registration form (if asked)
* Any supporting documents (doctor's note, affidavit, etc.)
* Optional: Letter of consent from principal (if possible)

#### Step 3: Submit to ICAI

* Submit at your **regional office** or via **email** (check regional ICAI contact info)
* Wait for **written approval** (ICAI will reply with permission or may ask for clarification)

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### ⚠️ What If Principal Denies Signing Form 109?

If your principal **refuses to give Form 109**, and your reason is genuine (e.g., harassment), you should:

1. Mention this in your application to ICAI.
2. Provide as much evidence as possible.
3. ICAI may intervene or allow termination **without principal’s consent** in extreme cases (like harassment).

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Would you like help tailoring the above application specifically to your situation? I can help you word it appropriately to improve the chances of ICAI accepting it.

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