27 November 2009
I want to Know the rules for the transfer and whether a student can take a transfer if his articleship training for 2 years has been completed.
02 August 2025
Sure! Here’s a clear answer about **transfer rules during articleship training** under the **Institute of Chartered Accountants of India (ICAI)** regulations:
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### Transfer Rules for Articleship Training:
1. **Duration and Completion:**
* Articleship training is typically a **3-year compulsory training** period. * A student must complete **at least 3 years** of training before being eligible for membership.
2. **Transfer of Articleship:**
* A student **can apply for transfer** of articleship from one firm/practitioner to another. * Transfer is subject to **ICAI approval** and fulfilling the required conditions. * Transfers are allowed for valid reasons like relocation, change of job, or other personal reasons.
3. **Can a Student Take Transfer After Completing 2 Years?**
* **Yes**, a student can apply for transfer **even after completing 2 years** of articleship. * However, the student **must complete the balance period of articleship (at least 1 year)** after transfer to complete the mandatory 3 years. * Proper application must be submitted, and both the current and new principal must agree.
4. **Procedure:**
* Submit a transfer application on the ICAI portal or through the respective branch. * Provide consent letters from both existing and new principal. * Pay any applicable transfer fees. * Wait for approval before joining the new principal.
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### Summary:
| Completed Articleship | Transfer Allowed? | Conditions | | --------------------- | ----------------------- | --------------------------------------------- | | Less than 3 years | Yes | Must complete remaining period after transfer | | Completed 2 years | Yes | Same as above | | Completed 3 years | No (Training completed) | Transfer not applicable after completion |
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If you want, I can help you draft the transfer application or guide you to ICAI’s official process links. Would that help?
CAclubindia
