I am CA final student. I have completed my articleship of 1 year and 2 months. My problem is that the financial condition of my family is little bit poor now a days. And i got the stipend as decided by institute i.e. standard stipend. But i have an opportunity to join the another firm in which i will get more stipend. Sir i know articleship is very much important to students and i am also in favour for the same and i am also agree with the restiction on articleship transfer. And the other matter is that my current employer is not ready for the secondment. But he will allow me for the transfer. And this is my first transfer.