Transfer of articleship

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Querist : Anonymous

Querist : Anonymous (Querist)

27 September 2013 sir,is any form required to be submitted to icai for transfer of aticleship with in one year??

CA Pallav Singhania

CA Pallav Singhania (Expert)
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27 September 2013 Transfer /termination of articles is permitted without any restriction during the first year of articles.

The articled assistants are required to get the consent of the Institute before getting Form 109 signed by the Principal in their own interest.

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.

Regards,

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Querist : Anonymous

Querist : Anonymous (Querist)

27 September 2013 sir ,you have told that institute consent is necessary before submitting 109 form..in what way their consent is necessary i.e.,is any handwritten letter is to be submitted for the institute by giving details regarding transfer etc..please advice me

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CA Pallav Singhania

CA Pallav Singhania (Expert)
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27 September 2013 There is no restriction in transfer in the 1st year,
However you have to inform ICAI regarding the same, you can contact by the way of call or can visit your regional chapter...

However, its a guideline but you can submit the form of articleship transfer without any hesitation...

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Querist : Anonymous

Querist : Anonymous (Querist)

27 September 2013 its very helpful to me..thank u for the immediate reply..thanx to CCI

Ajay Mishra

Ajay Mishra (Expert)
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27 September 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.

C A S.S.Agarwal, M.Com.,LL.B,

C A S.S.Agarwal, M.Com.,LL.B, (Expert)
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06 October 2013 Go through the transfer rules and act accordingly which has been narrated by the experts. File 109 after your application for transfer has been allowed by ICAI