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How to take transfer in articleship


MANOJ SHARMA

2014-01-04

How to take transfer in articleship

 

can any one tell me how should i take transfer from my current working firm to out of state. also i have completed more than 2 years of my articleship.

CA Pulkit Sharma

2014-01-04

A.   Transfer /termination of articles are permitted without any restriction during the first year of articles.

B.  During rest of the articleship period on satisfying any one or more of the conditions as stated below.

  • Medical grounds requiring discontinuance of articles for a minimum period of three months (on production of a Medical Certificate issued by a Government Hospital).
  • Transfer of a working parent to another city involving a distance of minimum 50 kms (on production of a certified copy of the transfer order and the proof of relocation to another City).
  • Misconduct involving moral turpitude.
  • Other justifiable circumstances / reasons: -
    • Grounds already permissible in the Chartered Accountants Regulations, 1988 (on submission of requisite proof of the act warranting transfer/termination of articleship): -
      • Industrial Training (Regulation 51)
      • Secondment of articles (Regulation 54)
      • 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 [Regulation 57(1)(c)]
      • Ceasing of practice by the Principal [Regulation 57(1)(a)]
      • Removal of name of the Principal from the Register of Member due to any reason [Regulation 57(1)(b)]
    • Marriage basis (only if there is relocation to another city involving distance of 50 kms).
    • Irregular payment or non payment of stipend with reference to Regulation 67.
    • Articled assistant desires to serve balance period of training outside India.
    • Shifting by the Principal to another city involving distance more than 50 kms.

Reply

Ganesh babu k

2014-01-04

Actually you need ICAI prior permission to take transfer from articleship

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means before taking signature in form 109 you have to take icai permission for transfer

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make an application to ICAI requesting for transfer and explaining reason for transfer and along with your boss no objection for your transfer with specfying reason for transfer

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once you got permission for this you can take transfer by form 109

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it is not a easy process

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.as you already completed 2 years,,i recommend you to go with secondment of articles,.so obtain process to start secondment and go as per that

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for any case your boss permission mandatory

 

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