Articleship training is a compulsory training in CA curriculum which a CA student must have to be done for 3 years period of time. In some cases, due to some reasons, a CA student may not be able to continue the article-ship training continuously for 3 years in same Principle CA. The obvious reasons may be marriage of article or misbehavior of CA, major change in location of residency and others which are given below. Students may be seeking articleship transfer after 1 year or 2 years of training. But articleship transfer/termination is permitted by ICAI in only some cases which are given here. Check below CA Articleship Transfer Rules, Form, Procedure Details 2014 by ICAI.
CA Articleship Transfer Rules
Below given are the CA Articleship transfer rule. It is permissible to an articled assistant on satisfying any one or more of the conditions as stated below.
A. Transfer /termination of articles are permitted without any restriction during the first year of articles. [Source: ICAI 1]
B. During rest of the articleship period on satisfying any one or more of the conditions as stated below. [Source: ICAI 2]
- 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.
- Grounds already permissible in the Chartered Accountants Regulations, 1988 (on submission of requisite proof of the act warranting transfer/termination of articleship): –
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Procedure for CA Articleship Transfer
The articled assistant who seek CA articleship transfer is required to get the consent of the Institute before getting Form 109 signed by the Principal. So, you must have to take the prior permission of ICAI before proceeding further.
The request for CA articleship transfer should be made on a plain paper, self-attested by the articled assistant, with recommendation of the Principal for transfer / termination of articleship to the satisfaction of the Institute.
A notification by ICAI Regarding Transfer
| ANNOUNCEMENT |
| Transfer/Termination of Articleship [Regulation 56(1)] |
| As informed earlier vide announcement dated 2nd July 2010, ICAI is allowing the articled assistants to seek transfer/termination of articleship only on permissible grounds and the articled assistants are advised to get the consent of the Institute before getting Form 109 signed by the Principal in their own interest. |
| However, it is noticed that some of the articled assistants are submitting Form 109 signed by the principal along with the application for transfer/termination of articleship. Issuance of Form 109 prior to formal approval of the Institute for transfer will not be taken into record. |
| It is advised that Principal and articled assistant may forward Form 109 duly signed by both of them only after obtaining the prior permission of the Institute for transfer/termination. |
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CA Articleship Transfer Form
If you want to transfer CA articleship for the reasons mentioned above then apply with Form 109. In other cases, you can use the forms as given in the table below.
| Termination of Articled Service | ||
| i. by mutual consent | 109 | Download |
| ii. in the case of death of employee | ||
| (a) to be issued by the legal representative | 110 | Download |
| (b) by a surviving partner | 111 | Download |
So, apply with this form 109 for the articleship transfer for valid reasons only after getting consent of ICAI.
If you have any query about “CA Articleship Transfer Rules, Form, Procedure Details 2014”, then kindly comment below.
4I’ve done a yeat and a half’s training while I wasin pcc. Then I took transfer on the ground of switching over to ipcc. Now I wanna know whatis my rest perriod of articleship. Cause I read in case of switch over the total period is for 3 and a half year. Please help at your earliest.
Dear Sir,
I have sent Form 109 Transfer of articleship to Kanpur. Now how i will come to know that it is in progress.
http://220.225.242.179/locm_article.asp?MRH_MRN=123456
plz open the above link and enter your employer’s membership number
how many time take transfer in 1 year
I am presently doing my article ship and i had crossed one year of tenure. I am doing in kolkata and I need to Take transfer . but the problem is I want to take transfer in my relative place. I am not able to take transfer in my home town as there are no good CA firms. Pls help me.. I could not make out what to do. And I have to completed my b.com.pls help me.
how many number of time one can take transfer in 1 year of articleship.
can i take transfer my arrticleship after 1 year but will we have to do ,ples ans me which will we have to rule follow
My name is Gaurav and i have completed six months of my articleship training period. Now m looking forward to register myself somewhere else. My question is “Do I need to take permission of icai for the transfer as I have not completed 1 year of My articleship training period ? “
waiting for your reply at the earliest.
thanx in advance
Regards
Gaurav Verma
there is no need take permission from icai termination taken with in 1 year
my name is neeraj i have compleated about 6 months of articleship, now want to take transfer.what is the compliance plz tell me in detailed
Is there any last date as such to take transfer? My articleship form bore 14/02/14 as the date so is it like I have to take transfer (if I wish to) on or before 14/02/15? Doing exactly what ‘effects’ as transfer? I mean do I have to obtain Form 109 before this date or JOIN in new firm before this date? Are there any interpretations of this ‘One year’? Please help..
SIR, I served as artical assistant under an CA. for the period of 8 months during that period i have taken leave of 90 days. now i m registering under other agreement with a new. and my new principal is in opinion that as per the rules of leave have taken leaves more then 1/6th period in first service period which creates excess leaves liability and i have to add that period in registration form and as i have been registered in last days my attempt will also be postponed to an attempt. Is his opinion is right can’t i set off these excess leaves with my remaining leaves permitted so that my attempt is not postponed..
Can I take airticleship transfer in last 3 months ?
Dear Sir plz help me
I
have registered my article ship was registered on 10-07-2012 at
Panchkula, and I have taken the Secondment in third year of my Article
ship training i.e. on 15-07-2014 at Delhi for One year. And on
27-10-2014 my first Principal got expired. Now I wanna to take transfer
from my first Principal to seconded Principal under whom I am currently
working. Because the Surviving partner of First principal does not have
vacancy for me,as he have reached maximum no of article register under
him.
So you are requested to tell me the document’s/form’s that I have to fill and procedure for the same.
Is there any need to ask principle in advance for taking articleship transferbin first year
i completed 12 months of articleship by Nov 2014 and I got termination from that firm, till now i joined no where. i am planning to joing after may 2015(for preparing for my ipcc). is there any problem with that?
after 4 month of articleship i want to take transfer to another firm but my principal not allowing to transfer but i want take transfer at any cost because their is no scope very limited work and nothing to learn suggest me what i do…….
Hi the partner under whom i was registered is going to leave for abroad on Jan 31st and I have joined articles on Sep 22nd 2014. Now to transfer to another partner, do I need to take prior permission from the Institute. Is there any time limit for this process?
i joinedin afirm and worked for 3 months now i want termination but my firm partner is notwilling to give me termination but i want to go my home town bcoz my health is not well in the city in which im doing articles what options da i have and my sir is blaming me that he will report to the board so that the board will cancel my articles plz say me the ways to get termination
i take trf and how many time to joint new firm in case of delay what charges i have to pay
sir what is the procedure to sent a letter to get the icai consent as no address is mentioned above
I will b completing 1year of articleship on24.3.15.bot my principal is not allowing me a transfer..what should I do???please help me!
bhai same problem
I have completed 1.5 yrs articles.,I want to take termination from my office because i m going to my hometown and I want to complete rest of the article period there.Please guide me what is the procedure.(My hometown is 150 kms away)
What did u finally do?
Can any one help me out.. i want to take transfer but my principle do not allowed me. and my 1 year of article ship is still not completed. do i have any other option for completion of my transfer.
just reply me as soon as possible.
Even I am facing the same problem now .
how to get out of it ?
Is Admit Card(original) necessary to be sent along with form 109
I am a student of ipcc i joined ipcc through direct entry system and has completed my 1 year of article. Is there any process through which i may terminate my article for some period ( that is of 6 month) and after passing ipcc i may continue my article balace period.
I have completed 1 years of articleship training & i want to increase my knowledge so can i get transfer ??? if yes then what will be procedure???
I am a student of ipcc and i have completed my 1 year of articleship. Is there any process through which i may terminate my articleship of such period ( that is of 1 year 2 months) and after passing ipcc i will restart i.e. from begining under another company.
can i take transfer after 15 days during my first year articleship_
Can I get transfer in my 2nd year of articleship even case where the ground mentioned are not satisfying ? If yes den wats the procedure
I also have the same question. Pls reply me at tarunjaju1995@gmail.com
I have completed 1.5 yrs articles.,I want to take termination from my office because i m going to my hometown and I want to complete rest of the article period there.Please guide me what is the procedure.(My hometown is 150 kms away)..
I am a student of ipcc i joined ipcc through direct entry system
and has completed my 1 year of article. Is there any process through which i
may terminate my article for some period and after
passing ipcc i may continue my article balance period.can write IPPC exam after termination? what are the consequences related to termination?
my principal is taking transfer to another firm. is it necessary for me to take transfer in another firm or i could continue here.