Transfer of Article
This query is : Resolved
04 September 2009
Dear Friend
I am a final year student of CA & completed 1 1/2 yrs of articleship. I want to take transfer from my present employer. Can I take transfer. Plz guide me on this issue ASAP.
Bye
I am a final year student of CA & completed 1 1/2 yrs of articleship. I want to take transfer from my present employer. Can I take transfer. Plz guide me on this issue ASAP.
Bye
04 September 2009
Yes u can transfer but Please read terms and condition for the same on institute site.
04 September 2009
In accordance with the decision of the Council, the transfer/termination of articleship in terms of Regulation 56(1) of the Chartered Accountants Regulations, 1988 shall be permissible to an articled assistant 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 a working parent to another city involving a distance of minimum 50 kms (on production of a certified copy of the transfer order and the proof of relocation to another City).
3) Misconduct involving moral turpitude.
4) Other justifiable circumstances / reasons: -
a) Grounds already permissible in the Chartered Accountants Regulations, 1988 (on submission of requisite proof of the act warranting transfer/termination of articleship): -
i) Industrial Training (Regulation 51)
ii) Secondment of articles (Regulation 54)
iii) Conversion from PCC to IPCC (for termination of articles only. Re-registration of articles to be allowed only after passing Group-I of IPCC)
iv) Death of Principal [Regulation 57(1)(c)]
v) Ceasing of practice by the Principal [Regulation 57(1)(a)]
vi) Removal of name of the Principal from the Register of Member due to any reason [Regulation 57(1)(b)]
b) Marriage basis (only if there is relocation to another city involving distance of 50 kms).
c) Irregular payment or non payment of stipend with reference to Regulation 67.
d) Articled assistant desires to serve balance period of training outside India.
e) Shifting by the Principal to another city involving distance more than 50 kms.
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 a working parent to another city involving a distance of minimum 50 kms (on production of a certified copy of the transfer order and the proof of relocation to another City).
3) Misconduct involving moral turpitude.
4) Other justifiable circumstances / reasons: -
a) Grounds already permissible in the Chartered Accountants Regulations, 1988 (on submission of requisite proof of the act warranting transfer/termination of articleship): -
i) Industrial Training (Regulation 51)
ii) Secondment of articles (Regulation 54)
iii) Conversion from PCC to IPCC (for termination of articles only. Re-registration of articles to be allowed only after passing Group-I of IPCC)
iv) Death of Principal [Regulation 57(1)(c)]
v) Ceasing of practice by the Principal [Regulation 57(1)(a)]
vi) Removal of name of the Principal from the Register of Member due to any reason [Regulation 57(1)(b)]
b) Marriage basis (only if there is relocation to another city involving distance of 50 kms).
c) Irregular payment or non payment of stipend with reference to Regulation 67.
d) Articled assistant desires to serve balance period of training outside India.
e) Shifting by the Principal to another city involving distance more than 50 kms.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Is this income indian or foreign income?
- ITC temporary reversal and reclaim
- GST on export of services and Input Credit
- RCM applicability on Rent Paid by Registered Person to Unregistered Landlord for Residental Building
- Applicable TDS rate for sale of property in Nov 2024
- Inventory of finished goods
- Tds on building rent monthly
- RCM INVOICING FROM NOV-2024
- Can we claim ITC of Feb-2024 in the month of November-2024 which was not claimed by oversight
- REGARDING 25 AS DATE OF PAYMENT AND DATE OF BOOKING
- Sale of property furniture sale
- Confusion around Form 26QB fields
- Adjustment entry in the case of Individual and HUF on 31st March
- Stock difference tax applicable on composite rate or normal rate
- LAST YEAR 2022-23 ITC IN NEXT YEAR 2023-24 REPORITNG IN GSTR-9
- MIS MATCH OF INVOICE NUMBER
- IGST Credit-Show cause notice issued-confusion
- Issue of gst e invoice
- How to adjusted advances given or receipt
- Foreign vendor without PAN unable to to register due to non receipt of OTP on foreign number ?
Trending Online Classes
CAclubindia
