26 August 2009
I am one of article assistant. I have read Regulation 56(1) regarding Transfer/ Termination of articleship at our ICAI.ORG site. Sir please suggest me is "Working Parents" criteria include following condition. I'm totally dependent on my elder brother, reason for same " my principle paying me stipend as per our ICAI rule and that's so why i unable to bear my monthly expenses",who is currently working in Nashik as an Accountant, but recently he got job in Pune and he shifted to Pune. That so because i want to take transfer of my articleship to other city. Sir, can i take transfer on above criteria, If yes then please suggest me how to apply for same and what documentary proof should i submitted to ICAI. Please do needful.
02 August 2025
Regarding your query on **transfer of articleship based on "Working Parents" criteria**, here’s what I can help you with:
### 1. Does your situation qualify under "Working Parents" criteria?
* Typically, the ICAI allows transfer of articleship if your **parents** (father or mother) are working in another city and you want to move to that city to be with them. * In your case, you are **dependent on your elder brother**, not your parents. * Unfortunately, **dependency on a sibling is generally NOT covered** under the "Working Parents" criteria for transfer. * However, you can try to apply on **compassionate grounds** or **financial hardship**, but these are considered on case-by-case basis.
### 2. What you can do:
* You may write an application explaining your situation clearly. * Attach documentary proof such as:
* Your brother’s employment proof in Pune (appointment letter, salary slips). * Your stipend details showing it is insufficient. * Any other financial dependency proof. * Submit this to the ICAI Board of Studies (BOS) or the regional office with a request for transfer.
### 3. Procedure for applying transfer of articleship:
* Fill the **Transfer Form** available on the ICAI website under student services. * Attach the required documents and a No Objection Certificate (NOC) from your current Principal. * The acceptance from the new Principal in Pune is also needed. * Submit the complete application either online or at your regional office.
### Summary:
* "Working Parents" criteria **usually does not include siblings.** * You can request transfer citing **financial hardship/dependency on brother** but approval is not guaranteed. * Attach strong documentary proof and follow formal transfer procedure with ICAI.