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Article transfer after 1 year

Mitul Sarkar (CA Final CS inter BCOM) (248 Points)

29 September 2012

I'm a CA final year student and have completed 1 1/2 year of my articleship, and wanted to know If I can take transfer from my CA firm situated in Kolkata, My home town though is Guwahati. As I'm far from home I have to face lots of serious problems like frquently suffer from sickness, not able to concentrate on studies as well as my professional works and other pshycological issues.My father is a govt. employee and recently he was transfered to a place far from my home.My mother is a heart patient not able manage all the household works.And Thus I wanted to continue my remaining articleship from Guwahati. Does the ICAI allow such transfer?????

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9 Replies

(Guest)

i dont know much. but i heard that if we give a valid reason we can take transfer at any time during the articleship period

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CS,CA F,Numrologi TusharSampat (CS CA F Numerologist Astrologer Graphologist Face reader Vastu Expert) (85930 Points)
Replied 29 September 2012

After 1 year is completed any 1 can take transfer only if it falls within the permissible reasons for transfer as icai has mentioned as per CA Regulation act and also first you need to send a request to icai for the same and only after icai aproves then only you can apply for transfer in form 109.

BEST OF LUCK

*JaiNitH KuMaR* (*Aspire Then Inspire* !!) (217 Points)
Replied 29 September 2012

Originally posted by : TusharSampatM.Com CA,CS-FINAL
	After 1 year is completed any 1 can take transfer only if it falls within the permissible reasons for transfer as icai has mentioned as per CA Regulation act and also first you need to send a request to icai for the same and only after icai aproves then only you can apply for transfer in form 109. BEST OF LUCK

Agree with Tushar

(Guest)

well i think ICAI will allow you transfer on the ground of shifting from Calcutta to Guhawati since one of the reason for transfer allowed after 1yr of completion of training is shifting from one city to another(they have some set KM range which in your case will be taken care of). & i yes u have to fill Form No: 109, it is an application addressed to the institute asking for transfer along with the specified reasons.. After that institute takes it course.

CA Pooja Agarwal (Chartered Accountant) (3228 Points)
Replied 01 October 2012

remember you should file Form 109 only after receiving approval from the institute..your current principal's current is also must when you apply..talk to your principal beforehand..the institute takes 6 to 8 weeks to reply..

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CA Pooja Agarwal (Chartered Accountant) (3228 Points)
Replied 01 October 2012

ANNOUNCEMENT

Transfer/Termination of Articleship
[Regulation 56(1)]

As informed earlier vide announcement dated 2nd July 2010, ICAI is allowing the articled assistants to seek transfer/termination of articleship only on permissible grounds and the articled assistants are advised to get the consent of the Institute before getting Form 109 signed by the Principal in their own interest.

However, it is noticed that some of the articled assistants are submitting Form 109 signed by the principal along with the application for transfer/termination of articleship. Issuance of Form 109 prior to formal approval of the Institute for transfer will not be taken into record.

It is advised that Principal and articled assistant may forward Form 109 duly signed by both of them only after obtaining the prior permission of the Institute for transfer/termination.

CA Pooja Agarwal (Chartered Accountant) (3228 Points)
Replied 01 October 2012

Transfer/Termination of Articleship
[Regulation 56(1)]

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: -

Medical grounds requiring discontinuance of articles for a minimum period of three months (on production of a Medical Certificate issued by a Government Hospital).
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).
Misconduct involving moral turpitude.
Other justifiable circumstances / reasons: -
- Grounds already permissible in the Chartered Accountants Regulations, 1988 (on submission of requisite proof of the act warranting transfer/termination of articleship): -
  - Industrial Training (Regulation 51)
  - Secondment of articles (Regulation 54)
  - Conversion from PCC to IPCC (for termination of articles only. Re-registration of articles to be allowed only after passing Group-I of IPCC)
  - Death of Principal [Regulation 57(1)(c)]
  - Ceasing of practice by the Principal [Regulation 57(1)(a)]
  - Removal of name of the Principal from the Register of Member due to any reason [Regulation 57(1)(b)]
- Marriage basis (only if there is relocation to another city involving distance of 50 kms).
- 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.

The articled assistants are required, in the first instance, 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 with recommendations 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.

Mitul Sarkar (CA Final CS inter BCOM) (248 Points)
Replied 22 December 2012

Thanx a lot Madam...

p vineetha (article students) (21 Points)
Replied 06 January 2014

madam/sir i have completed one year of article from 28/09/2012 to 28/09/2013 bt in that i have taken 6 month leave ......so can i consider that i have not complete one year of my article.and if it not applicable then wat are rules and regulation of termination regarding 2 year and how i should apply to icai for termination. please reply me immediatly madam , so that i can start produre immediately........