I am in the last year of my articleship..... sugest me, what r the way i got transfer.........
Ankur Garg
(Company Secretary and Compliance Officer)
(114773 Points)
Replied 04 June 2010
Following are the grounds other than transfer to other city involving minimum 50km for transfer of articleship. So, if you satisfy one or more of the below mentioned conditions, then you can take transfer..
1) Medical grounds requiring discontinuance of articles for a minimum period of three months (on production of a Medical Certificate issued by a
2) Misconduct involving moral turpitude.
3) Other justifiable circumstances / reasons: -
a) Grounds already permissible in the Chartered Accountants Regulations, 1988 (on submission of requisite proof of the act warranting transfer/termination of articleship): -
i) Industrial Training (Regulation 51)
ii) Secondment of articles (Regulation 54)
iii) Conversion from PCC to IPCC (for termination of articles only. Re-registration of articles to be allowed only after passing Group-I of IPCC)
iv) Death of Principal [Regulation 57(1)(c)]
v) Ceasing of practice by the Principal [Regulation 57(1)(a)]
vi) Removal of name of the Principal from the Register of Member due to any reason [Regulation 57(1)(b)]
b) Irregular payment or non payment of stipend with reference to Regulation 67.
c) Articled assistant desires to serve balance period of training outside
d) Shifting by the Principal to another city involving distance more than 50 kms.
Chandan Singh
(Professional)
(270 Points)
Replied 04 June 2010
Thanks Sir, But these condition are also available in the last 1 year of my articleship, somebady say that no transfer in the Remainig 1 year of ur Articleship. So Plz tell me in Last 1 Year of Articleship the Transfer is Possiable or not......if i am satisfied the any one of above condition........
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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