Tanveer Singh (complicated) (1248 Points)
29 September 2010I have a friend who has completed his 6 mths of articleship . He was ill from last many days and hence he consulted the doctor and the doctor has suugested him an "Operation" in which abt 3 mths is needed for recovering totally...............
Now my query is
1.can he take transfer on this ground?
2.As he will be unable to join a'sip for three mths anywhere,,can he start after the break of 3 to 4 mths ???
Tanveer Singh
(complicated)
(1248 Points)
Replied 29 September 2010
also tell the formalties for tranfer...................................he has been suggested to get operated within 10 days.............................
praveen kumar kalluri
( student)
(1032 Points)
Replied 29 September 2010
rules for trancefor of articles with in 1 year of joining.
CRITERIA OF 50 KM RADIUS WERE NOT APPLICABLE FOR THE TRANSFER WITHIN 1ST YEAR.
IF U HAVE ANY FURTHER DOUBT , I M SENDING U REGULATION OF ICAI REGARDING TRANSFER/ TERMINATION OF ARTICLESHIP [ READ IT VERY CAREFULLY ]
- SANTOSH BHOIR (URAN)
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.
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