CA Articleship Transfer Rules, Form, Procedure Details

December 16, 201385 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)

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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

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 consent109Download
ii. in the case of death of employee
(a)  to be issued by the legal representative110Download
(b)  by a surviving partner111Download

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

About the Author ()

I am Noor Punasiya, owner & founder of CAcracker, aspiring Chartered Accountant and a passionate blogger. I write about educational updates for CA, CS, CMA at CAcracker. Stay in touch with me through Facebook, Twitter or Google+.

Comments (85)

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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. GVR says:


  5. mahaveer says:

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

  6. 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… can i do it….i am into end of my 2nd year of articleship i:e 1year and 10 months….plz reply asap…

  7. xavier rajan says:

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

  8. 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.

  9. anthati sreekanth goud says:

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

  10. Balram Gupta says:

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

  11. 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

  12. bhupesh mittal says:

    what is the next step after filing Form 109

  13. 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

  14. sandeep says:

    can i take trf within 1.5 month?

  15. 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??

  16. b.naga linganna says:

    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

  17. 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.

  18. somnath says:

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

  19. 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

  20. 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??

  21. 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?

  22. 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

  23. 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,

  24. 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

  25. 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.

  26. 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.

  27. 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.

  28. 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.

  29. hazel says:

    sir do i need to get the consent of the institute even if im taking transfer in the first year of my articleship or just i need to submit 109.and what if the employer is not ready to give transfer.please reply to the soonest.

  30. prajjwol says:

    Dear sir

    I have completed my 17 month of articleship in india further perio i want to continue in Nepal on this regard what shall i have to do.

  31. shaantnu says:

    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.

  32. Umesh says:

    Dear Sir,
    I have sent Form 109 Transfer of articleship to Kanpur. Now how i will come to know that it is in progress.

  33. ankit says:

    how many time take transfer in 1 year

  34. binu agarwal says:

    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 help me.

  35. siddhi says:

    how many number of time one can take transfer in 1 year of articleship.

  36. rajesh says:

    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

  37. Gaurav Verma says:

    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 ? “

  38. neeraj says:

    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

  39. Swanand says:

    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..

  40. Avinash Ahuja says:

    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..

  41. Prince Singhal says:

    Can I take airticleship transfer in last 3 months ?

  42. Prince Nanda says:

    Dear Sir plz help me

    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

    So you are requested to tell me the document’s/form’s that I have to fill and procedure for the same.

  43. Raj Suthar says:

    Is there any need to ask principle in advance for taking articleship transferbin first year

  44. Luqman Al Hakeem says:

    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?

  45. abidhussain shaikh says:

    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…….

  46. Avinash Maharaj says:

    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?

  47. raju says:

    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

  48. yogesh says:

    i take trf and how many time to joint new firm in case of delay what charges i have to pay

  49. SANDEEP says:

    sir what is the procedure to sent a letter to get the icai consent as no address is mentioned above

  50. Rohan Buchhada says:

    I will b completing 1year of articleship my principal is not allowing me a transfer..what should I do???please help me!

  51. grv3 says:

    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.

  52. Rohit says:

    Is Admit Card(original) necessary to be sent along with form 109

  53. Nitesh jha says:

    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.

  54. shweta gawde says:

    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???

  55. vishal says:

    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.

  56. ASHWINI REDKAR says:

    can i take transfer after 15 days during my first year articleship_

  57. Aditya Toshniwal says:

    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

  58. Adit Jaju says:

    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)..

  59. vidhya says:

    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?

  60. CA Rahul Kakani says:

    my principal is taking transfer to another firm. is it necessary for me to take transfer in another firm or i could continue here.

  61. Mahantesh Nadagouda says:

    Please any one help me out that within what time gap should i join to new firm if i take transfer from old firm i.e within one year of articleship.

  62. Narula Ankit says:

    my articleship start date 04/04/2014 now i want to take transfer.i live in delhi and my principle office is in rohtak. i want to take trnsfer on the ground “Shifting by the Principal to another city involving distance more than 50 kms.” will institute allow it or not . if yes what will be the procedure pls tell. thanks

  63. Rishi says:

    i am doing Third year articleship.and i am going to my home town and re-join in my home town, how to terminate articleship from my present auditor and what procedure i followed. (my home town distance is nearly 400 km from my office)

  64. Shiva says:

    I am a student of ICAI . I joined IPCC through direct entry system and has completed my 2 years of article .Is there any process through which I may get transfer my articles and join at another office after passing IPCC exams . Is there any time limit to join a new office after getting transfer .
    Thank You.

  65. AMAN says:

    I am a student of ICAI . I joined IPCC through direct entry system and has completed articlship on 31-3-2016 . after 10 monts my articleship is transfer to another principal.with first principal i had only 17 holidays but another principal my holidays because of exams is excess than allowed holidays.can the allowed holidays under first principal shall be adjusted the holidays under the second principal.or another question is can there is procedure of transfer after 3 years completion of articalship in case of extention .pls reply as soon possible.

  66. Ashish says:

    Dear sir,
    My training has been completed at 24 March 2016 including exetension of 5 months,so i want to know my principle has right to forcefully retained for further work as my may attempt is due.please reply asap.

  67. Mounika says:

    Hi.. I registered for articles on 21 august 2015 n applied for transfer in April 2016. But I’m going to join in a new firm on 19th may 2016 because I had group 2 attempt in may 2016 .. So am i still eligible for may 2018 final exams?? Please help me with this..

  68. Deepak Singh says:

    Hello sir,

    i had registered myself as article assistant on 19-09-14. and till date i have completed 1 year and 10 months of my articleship.
    Now i want to take transfer on the basis of medical grounds. My employer is ready to grant approval for the same. because now he can not provide further leaves for my health. i already take 1.5 months leaves due to medical reasons.
    kindly suggest me whole procedure. by which i can take transfer without shifting my final exam attempt.

  69. Jaydip says:

    If i m filling 109 for termination of article ship based on that i want leave CA course.
    Can i again start article ship for remining period under other principal.

  70. Anitha says:

    Sir/Madam, I have completed one year of articleship and my parents are working in abroad can I continue my articleship there? Or is there a way to transfer? and is it better to do articleship outside India? plz help me out on this issue.

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