yes consent letter is required by the new firm for their satisfaction and i guess u need to submit a copy of it with form 103 also ..
so just get the consent letter also while geting form 109 signed
cheers :)
the format can b as folows, i have used the same
"This is to inform that Mr. XYZ (Student Registration No. WRO 12345632),
a student of CA Final, was working with us from October 30th, 2009 till October 4th, 2010, and has opted for Transfer of Articles as per amended rules of ICAI regarding Transfer of Articleship (Announcement Dated July 2nd, 2010), that is, within the first year of Articleship Training and that the said Transfer has been mutually agreed to and is as per ourconsent."
For ABC & Co,
Mr. Pakau CA
partner,
M. No. 420420
Date :
Place :