Ad Free CAclubindia and Daily Updates on your Mobile. Subscribe Now!

Procedure for reregistration of articleship

CA Pooja Agarwal (Chartered Accountant) (3228 Points)

31 October 2012

Pls let me know the procedure of re- registration of articleship(transfer from one principal to another),having received the approval from institute and 109 signed and submitted . pls suggest also keeping in mind transfer has to be done from one state to another

Reply
Follow
Share

2 Replies

CA Saroj Kumar (Keen to learn something new every moments) (2588 Points)
Replied 31 October 2012

Dear Mam

u Have to submit again 109 form in signed by the current Pricipal and the same will be submitted to ICAi as same as submitted firstly at the time of registration. There is no problem of transfer from one state to another.

Upgrade to CAclubindia Pro. Subscribe Now!

CA Srikanth Yadav (Chartered Accountant) (3162 Points)
Replied 31 October 2012

Transfer of articled service from one employer to another:

While registering the articled service under another chartered accountant in practice for the balance period of training, the formalities would broadly be the same as in the case of registering for the first time, except for the following.

(a) No registration fee is necessary for re-registration of articles.

(b) The particulars in Form" 103" for registration under the new employer should be accompanied by a service certificate from the previous employer for the training already served, in Form" 109" or Form 120 as the case may be along with Report of Practical Training undergone in the format prescribed on the reverse of form 109 or Form 120 as the case may be.

(d) The period of training in the deed of articles with the new employer must be the full balance period of training required to be undergone under the Chartered Accountants Regulations.

Doesn't matter, if the transfer is from one state to another or within the same state!