CA Articleship Transfer Rules, Form, Procedure Details 2014

CA Articleship Transfer Rules, Form, Procedure Details

December 16, 201336 Comments

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

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.

 Recommended Article: >Check CA Articleship Status (100% Working Again)

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.

Check this too:  >CA Articleship Stipend Current Rates & Future Increases

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.

Filed in: ArticleshipCACA InformationCA IPCC / Intermediate

Comments (36)

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  1. hariharan says:

    with in one year are we need to submit the reason to institute for changing an auditor

    • Admin says:

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

      • Tarun Jain says:

        Dear Admin:-

        In Feb’14, I am about to complete 2 years of my articleship, i want to transfer my articleship due to change in location of my residency from Delhi to Gurgaon.
        Please revert, am i eligible to take transfer?
        If yes, then please suggest, to whom shall i address my application to obtain consent from institute?
        Please revert at your earliest.

    • murali says:

      Sir What forms are submitted to take transfer with in one year

  2. Pramod says:

    if auditor does not give permission means what an article assistant can do? (Within a year of beginning of articleship )

  3. Ramana says:

    sir i want to get transfer from my 1st year Articleship. Just before 6 months back i was joined in this firm. because lack of work i want to get transfer. if i transfer today then next day can i join another firm? it is possible. please give me your valuable suggestion as early as possible. Thank you sir.

  4. KOTI says:

    sir, iam applied for erminaion after one year 4months. Now i send my medical certificate to the icai. What is the next process?
    I dont received any stipend from my auditor during the period of artcleship due to some reasons.so no bank statements are made in my bankac. is icai ask mybank details for stipend details or not? please give me a reply to me and to my email id. Thank you Ca cracker team.

  5. GVR says:

    DEAR SIR,IAM APPLED ARTICLES COMPLTED1YEAR 2MONTHS NOW IAM SEND MY MEDICAL CERTIFICATE TO ICAI. BUT ICAI REPLY TO ME YOUR CERTIFICATE IS NOT VALID.SO ,PLEASE HOW MANY DAYS &FORMAT OF MEDICALCERTIFICATE ETC OF RULES,NEXT WHAT I CAN DO

  6. mahaveer says:

    Is prior permission requried from institute even in 1st year of articles.
    Or simply form 109 enough and submitting it.

  7. nawaz says:

    Dear Experts,
    Can any one plz help me on this one…
    I wanted to take transfer from my current employer on the grounds of that i am getting an opportunity of different exposure in an another firm…..so can i do it….i am into end of my 2nd year of articleship i:e 1year and 10 months….plz reply asap…

  8. xavier rajan says:

    If a ca wants to remove an article under him. then which form should be filled

  9. pranit says:

    Dear Sir I Have Completed 1.5 years of articleship training i am doing my articleship from the place other than my home town …now i want to take transfer and register in my home town ..can i get transfer on the basis that my parents are at my home town so i can register there.

  10. anthati sreekanth goud says:

    should i take ICAI permission for termination of my articleship within one year?

  11. Balram Gupta says:

    I want to know for what amount we need to make demand draft for to take transfer

  12. Hardeep Singh says:

    Dear Sir,
    I’m currently doing my articleship from Chandigarh based CA and I belong to Mandi Gobindgarh which is at a distance of
    60 kilometers.I’m in 2nd year of training but now due to continuous poor financial condition of my father, he’s no more able to afford my stay here So now I want to continue my remaining training from my hometown and do some part time job. So please let me know under what reason of regulation 56(1), I can take transfer.
    My principal has already given his consent to take transfer.
    Please respond early
    thanks in advance

  13. bhupesh mittal says:

    what is the next step after filing Form 109

  14. shubham singh says:

    Sir,can you provide me the format of application which is to be forwarded to the institute(ICAI)for taking permission prior to sending of FORM 109.If you Can,Please Do so as soon as possible.since my First year of Articleship Is ending on 29th april 2014.thanks

  15. sandeep says:

    can i take trf within 1.5 month?

  16. chanchal says:

    sir, i have completed my one year of articleship on 12 feb, now i want to take transfer to delhi because of my father has changed his job from bharatpur to delhi plz tell me can i??

  17. b.naga linganna says:

    sir,
    i have completed my one month of article ship on April 27 ,now i want to transfer in another audit firm.
    because of lack of work so please tell me your suggestions to me.
    in case the auditor is not permitted what can do

  18. Srinibash Sahoo says:

    Dear Sir,
    I am complete my articleship only 6months. I want to take transfer to my own city. But my Principal not agree to give me transfer. Please sir give me suggestion what can i do.

  19. somnath says:

    Articled assistant desires to serve balance period of training outside India.
    Need explanations for this condition

  20. swati says:

    Is it compulsory to submit articleship id card with form 109 for taking transfer during 2nd year of articleship..? If yes what to do as i never got any I’d card attested by institute although i made application for the same during initial period of joining articleship n now i have completed almost 1.5 yrs of
    articleship..

  21. mann shah says:

    I am presently in 1st year of articleship, & i want to take transfer .but my principal denied to give his concent in this regard , what should i do??

  22. kas says:

    i am n my 1st year of articleship. i want 2 change the firm. i have workd in the firm for 20 days. can i change the firm?

  23. Kundan says:

    If an article fraudly used floot in form 109 because his articleship was 1year 2 maonth but using floot article ship period become within 1 year
    what is maximum penalty

  24. A. Sravanthi says:

    my principal auditor is died on 28/12/2013, so i met all formulaties regarding forms i.e(109 and 110) with sign of legal representative. I sended original copies to CHENNAI now i dont have any xerox of both Forms, but i did not get any acknowledgment from institute.
    I sended query to esahayata then i got reply please attach ur forms and death certificate of auditor, but now esahata is not responding for my further return reply by sending death certificate of my principal auditor.

    So please suggest me how to get my termination acknowledgement from institute and now i joined in new articleship wt forms is required to send for these new registration as articlestudent
    Thanking you,

  25. nilisha says:

    Sir, me 1 year Articleship me hu. Kya m ab ATC ka registration kara sakti hu. And kya meri ye training isme count hogi ya mujhe dobara karni hogi.
    Plz help me

  26. amit kumar tripathi says:

    Is prior permission requried from institute even in 1st year of articles.
    Or simply form 109 enough and submitting it.

    • Sourabh says:

      Dear Sir,
      I want to take transfer within one year. Then also am I required to take prior permission of the Institute before signing the Form 109.

      Please reply.

  27. Kamlesh kumar patel says:

    Dear sir,
    I want to transfer my articleship from ghaziabad to Delhi but I lost my articleship card.
    Please suggest me what I can do for transfer.

  28. Sourabh says:

    Dear Sir,
    I want to take transfer within one year. Then also am I required to take prior permission of the Institute before signing the Form 109.

    Please reply.

  29. Ghanshyam shaw says:

    sir mere principal mujhko exam k liye leave nhi de rhe hai so mai tran-sfer lena chahta hu. maine 8 month complt kr liya hai articalship ka. so mai exam de sakta hu. maine direct entry scheem se admission liya hai. mai avi transfer lekar exam dena chahta hu aur fir November se articalship join karna chahta hu . kya mai 3 month k liye articalship ko chhod sakta hu. plz help me.

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