Transfer of articleship

Page no : 4

Pooja Malik (CA Final) (38 Points)
Replied 26 July 2012

sir,

i am residence of sonepat and had articleship in delhi for 1.5 yrs. but due to sudden health problem i am not able to travel daily b/w 2 states. so, i had applied for transfer with same reason along with govt hospital certificate but it was rejected. earlier, i did'nt found any ca in sonipat but now i found a ca in my neibour of new house and i wish 2 serve my remaining articleship here as i can't travel in buses or trains any more coz of health problem. kindly suggest me ways what can i do now??

 


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

 I can advice you to apply again by stating reasons on medical grounds. However, you can re-register for your Articleship again only after 3 months from the date of termination of Articleship with your existing CA. This is the only way I can see for getting transferred in your case. You read the following:

 

 

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.

1. On Medical grounds requiring discontinuance of articles for a minimum period of three months.

2. Misconduct involving moral turpitude.

3. Transfer of parent(s) from one city to another city.

4. 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 article ship): -

  • Industrial Training.
  • Secondment of articles.
  • 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.
  • Ceasing of practice by the Principal.
  • Removal of name of the Principal from the Register of Member due to any reason.

b. Marriage basis (only if there is relocation to another city involving distance of 50 kms).
c. Irregular payment or non payment of stipend with reference to Regulation 67.
d. Articled assistant desires to serve balance period of training outside India.
e. Shifting by the Principal to another city involving distance more than 50 kms.

 


Pooja Malik (CA Final) (38 Points)
Replied 31 July 2012

i dnt wann gap of 3 months. kindly suggest me the way through which i can take transfer without facing further problem


Pooja Malik (CA Final) (38 Points)
Replied 31 July 2012

n my firm has branch office in sonipat.


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

@ Deepa: If you have any plans for marriage, then it will help you to get transferred. But if you do not have any such plans in the near future,  then request your principal to shift you to the branch office in Sonipat. 

 

But even if that doesn't help you, then I advice you to apply to the Institute once by stating the same reasons as you stated in your earlier application. You need to clearly explain the difficulties being faced by you to travel from Sonipat to Delhi everyday since the time you are having health problems. Also attach a copy of the medical certificate (regarding your health problems). This may most probably help you to get the permission.

 

 

All the best! yes



Pooja Malik (CA Final) (38 Points)
Replied 31 July 2012

i had already tried all these reasons i.e. explaining about my health.
n my principle has already shifted me in sonepat but i want transfer.


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

Then apply for secondment of Articleship. But your principal and the CA under whom you want to work in Sonipat should agree for the same.


Pooja Malik (CA Final) (38 Points)
Replied 01 August 2012

what are the rules regarding secondment of articles?? are u sure the institute will be ready for this??


vinayak bhoote (Consultancy Services) (57 Points)
Replied 01 August 2012

@ Deepa: Seconment is very much allowed. go through the following CA regulation:

 

54. Secondment of articled assistants
(1) A principal may, with the consent of the articled
assistant, second from time to time the articled assistant to
other member or members with a view to provide the articled
assistant the opportunity of gaining practical experience in areas
where the principal may not be in a position to provide the same.

(2) The articled assistant shall be seconded only to a
member who is entitled to train one or more articled assistants in
his own right or to a member in industry who is entitled to train
one or more industrial trainees.

(3) The member to whom the articled assistant is
seconded will not be entitled to train more than two such
assistants on secondment at a time.
16[(4)(a) The maximum period of secondment shall be one
year which may be served with a single eligible
member.

(b) The Council may permit secondment with morethan one such member provided the minimum
period of secondment shall be four months and the
aggregate period served on secondment with such
members shall not exceed one year.

(5) Where an articled assistant is seconded to a member
in industry, the total period spent in industry by the articled
assistant, including the period of industrial training under these
regulations, shall not exceed one year.

(6) During the period of secondment, the member with
whom the articled assistant is seconded shall pay the stipend asprovided under these regulations.

(7) The member with whom the articled assistant is
seconded shall be responsible for imparting training during
secondment. He shall maintain records of practical training
undergone by the articled assistant during secondment and
forward the same to the principal on completion of period of
secondment. The principal shall include required particulars in
the report to the Council under regulation 64.

(8) A statement in the form approved by the Council shall
be sent to the Secretary for records within thirty days from the
date of commencement of training on secondment.]


Pooja Malik (CA Final) (38 Points)
Replied 01 August 2012

kya institute ye ni dekhega ki purane ca k pas aisa kon sa kam ni h jo nye ca k pas h n last year me to trsfr allowed ni h dn mje kb apply krna chahye trnsfer ka



vinayak bhoote (Consultancy Services) (57 Points)
Replied 01 August 2012

Jab miya biwi razi toh kya karega kazi???

Its not called transfer at al. its just lik ur principal is sending you somewhere else for training which he cannot provide you.

ek form hai jispe tumhe present principal aur secondment wale principal ka sign lena hoga aur fir institue ko bhej dena bus. secondment can happen any time.


Pooja Malik (CA Final) (38 Points)
Replied 01 August 2012

to mtlb agr m ab krti hu to ek sal k liye m khi or hougi bt ek sal k bad mje wapis yhi aana hoga n mra form 119 ya 108 completion ka kon bharega mtlb sign kiske hoge phle wale ya dusre


vinayak bhoote (Consultancy Services) (57 Points)
Replied 01 August 2012

tumhara articleship period abhi kitna baaki hai?


vinayak bhoote (Consultancy Services) (57 Points)
Replied 01 August 2012

As much as i understan from this regulation, its your present principal who has to give form 108, because he is only ur principal in actual sense and he is deputing you elsewhere just for gaining knowledge.



Pooja Malik (CA Final) (38 Points)
Replied 01 August 2012

1 year 4 months n mra principal khta h ek bar form sign krwa lia to m wapis ni luga fr is chij k liye nhi manega wo



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