Transfers

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Querist : Anonymous

Querist : Anonymous (Querist)

24 November 2010 Can an article take ternsfer in his last year of articleship

Ajay Mishra

Ajay Mishra (Expert)
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24 November 2010 Hi

IMPORTANT RULES FOR TAKING TRANSFERS
• No request for termination of articles is entertained from any articled assistant in general and more particularly during the first six months and also during the last twelve months of articles except as provided in the Regulations. In the event of termination, his articles shall not be registered in the same city.
• No request of an articled assistant for termination (transfer) of articleship shall be considered unless his/her working parent(s) is/are transferred from the city/place where the articled assistant is receiving training to another city and a copy of transfer order/proof is submitted to the principal in proof thereof. On such termination the articled assistant concerned shall join articles training in and around the place of posting of his/her parent(s) and shall not re-register articles in the same city or within 50 Kms radius of the city where he/she has undergone articles prior to such termination.
• If the articled assistant is not able to serve the articleship for specified genuine medical reasons thereby opting to discontinue the CA course for a period of at least three months, the termination of articles be permitted, provided that the medical grounds are such that warrant termination of Articleship.
• In the event of misconduct involving moral turpitude, gross negligence or unsatisfactory performance of the articled assistant, his articles shall be liable to be terminated by his principal besides being cancelled or extended for such period as may be decided by the Institute. Board of Studies to decide and enumerate the acts constituting misconduct.
• Termination/ transfer of articles be permitted on such other justified circumstances as may be deemed genuine by the Council such as Industrial Training, Secondment of articles, Conversion from PCC to IPCC, Marriage, Death of Principal, Ceasing of practice by Principal, Name of the principal is removed from the register of members, Irregular payment or non payment of stipend with reference to Regulation 67, Articled assistant desires to serve balance period of training outside India, Shifting by the principal to another city involving distance more than 50 Kms, Going back to home town after completion Graduation Course or PG course in a city, Any other valid reason to be considered and decided by the President on case to case basis on merits having regard to the facts of the case.
While forwarding the Form No. 109 the principal shall state specifically the clause under which the articles have been terminated.

Querist : Anonymous

Querist : Anonymous (Querist)

24 November 2010 Thanx Mr Mishra for making me aware of the transfer rule
i would like to seek ur help for knowing weather i would b eligable for transfer or not.
My dad is in defence and i am currently staying at colaba along with my family and my current office is in Crawfed market, but unfortunately we r plannin to shift to boisar and stay over ther on rent coz of some reasons but my dad would continue to stay in mumbai.
So am i eligible for transfer as boisar is 50kms away and not in mumbai.
hope to hear from you as soon as possible
thank you

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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02 August 2025 Thanks for sharing the detailed transfer rules for articleship! Based on what you’ve mentioned and your specific situation, here’s a clear summary and answer:

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### Can an Article Take Transfer in the Last Year of Articleship?

* **Generally, no transfer is allowed during the first 6 months and the last 12 months of articleship**, except under specific conditions.
* Transfers are allowed if **genuine reasons** exist, such as:

* Parent’s job transfer with proof (transfer order).
* Medical grounds.
* Misconduct by the principal.
* Other valid reasons like marriage, cessation of practice by principal, irregular stipend payment, secondment, or a few other special circumstances.

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### Regarding Your Specific Case:

* Your **father is in Defence but not transferring**; he will continue to stay in Mumbai.
* You plan to shift your residence to **Boisar**, which is **around 50 km from Mumbai**.
* Since your **parent’s posting is not shifting to Boisar**, and transfer of articleship is linked specifically to the parent's official transfer, your case **may not qualify for automatic transfer** under the parent transfer rule.
* The rule mentions you **cannot re-register articles within 50 km of the original place** (Mumbai), and Boisar is about 50 km away, so it might be borderline.
* However, **you can apply for transfer citing your change of residence** as a genuine reason.
* The final decision will depend on the **principal’s consent and ICAI’s approval**, which they grant on a case-by-case basis.

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### Suggested Next Steps:

1. Discuss your situation with your **current principal** and request a transfer.
2. Submit a transfer application to ICAI with reasons and any supporting documents.
3. ICAI will review and decide based on merits.

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### Summary Table

| Condition/Reason for Transfer | Allowed? |
| ------------------------------------------------ | --------------------------------- |
| Parent’s official transfer with proof | Yes |
| Medical grounds | Yes |
| Misconduct/unsatisfactory performance | Yes |
| Marriage, cessation of principal's practice etc. | Yes |
| Change of residence without parent's transfer | Needs ICAI approval, case-by-case |
| Transfer in last 12 months without valid reason | Generally No |

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If you want, I can help you draft a transfer request letter or explain how to fill the ICAI Form No. 109 for this process. Would that be helpful?

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