CA Articleship Transfer Procedure, Rules, Steps with all Details 2018

CA Articleship Transfer Application, Procedure, Rules, Form Details 2018. We are Providing  Full Procedure and Rules for CA Articleship Transfer. Check Below All Details About How to Write An Application for CA Articleship Transfer. We Provide Complete Details for Transfer CA Articleship in First Year and Transfer of CA Articleship in Second Year and Transfer of CA Articleship in Third Year. You may Find All Years Articleship Transfer Rules, Form, Procedure And Application Details in This Article. Articleship Training is Compulsory Training For Every Student and Its Time Period is Three  Years. In these 3 Year Articleship Training Period Many Students Face Some Problems And Don’t Able to Continue Articleship Training With Same Principle.

There are Many Reasons For Transfer of CA Articleship But Most of Reason is Residency and Location we Know This is The Most Region But Some Another Regions like  Fight Between You and Your Principle, Due to lake of Work, Stipend problem, You Are Not Go to Office at Exact Time Etc. If You Have Any other Reason Please Mention In Comments. So Now You can Scroll Down Below and See Full Instruction For CA Articleship Transfer Procedure, Rules, Form Details 2018.

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CA Articleship Transfer Procedure, Rules, Steps

CA Articleship Transfer Rules in First Year of Training

if you want to take transfer then First make sure yourself that you convince your Principal regarding the transfer. The first step required is Principal consent for your transfer and it is MUST. Other process doesn’t take much time

In First year of articleship training, there are no restriction to take transfer so simply fill form 109 and sign your form 109 from your principle and send this form to ICAI.

Which Information you may provide in Form.

  • Please Fill Complete Form if possible
  • Provide Information of your bank account and Stipend Details
  • Please Also File Leaves Taken by Articles Assistant
  • Sign Form 109 as Same Sign as form 103 filed earlier, In case student signature differs from the Form 103 submitted earlier, employer should attest his old and new signature.
  • Submit Form 109 at any ICAI Branch or Send Form at Any ICAI Regional Office.

Where to submit Form 109

Please Submit Form 109 at your nearest ICAI branch or send this form at your regional office via Registered Post.

Rules for Transfer of Articleship After One Year

Normally ICAI not allowed articleship transfer in 2nd and 3rd year of articleship training, but in some situation ICAI Allow Articleship transfer in 2nd and 3rd year of articleship training. Many Students wants Articleship transfer in 2nd and 3rd year of articleship training due to Principal’s miss behaviour. Now check ICAI Terms from below for take transfer in 2nd and 3rd Year…..

Download Forms

Please Download Forms from Official ICAI Website…

CA Articleship Transfer Procedure 

Now You can Find Below Procedure For CA Articleship Transfer

Click Here to Check ICAI Official Articleship Transfer Rules

First Year Articleship – There are No Restriction For Articleship Transfer/ Termination in first year of articleship training. Simply you can submit form 109 to Respected Region.

Second or Third Year of Articleship Training

It is very difficult to take transfer after 1st year of articleship training, normally ICAI not allowed for articleship transfer from second year and onwards except some special situations, if you can full fill any special situation prescribed by ICAI then you can follow below procedure to take transfer easily

First Step :- You Will Write An Application to Yours Respected Region With Mention of any valid reasons. With This Application Also Enclosed Your principle Latter For No Issue of Transfer/Termination of Your Articleship.

Second Step :– Institute will Review Your Application and Send Approval Later

Third Step :- If you can receive ICAI approval latter than you will submit form 109 to Institute.

So, apply with  form 109 for the Articleship transfer for valid reasons only after getting Approval of ICAI.

Specified circumstances by ICAI for transfer In the 2nd and the 3rd year of training

  • 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

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