CA Articleship Transfer Procedure 2021, Submit Form 109 Online

Check out Step by Step guide for How to take CA Articleship Transfer in First Year of Articleship Training and rules for Transfer in Second Year of Training

Raju Choudhary

Ca Articleship Transfer Procedure 1

CA Articleship Transfer Application 2021: 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

Once the Articleship registration request has been approved by the regional office of ICAI, the candidate gets registered for articleship under the specified member. The student can now see the articleship termination and articleship completion (can be seen only after completion of 3 years from the date of commencement of articleship) forms in the Articleship tab. In the Other Forms tab, the student can also see all the other forms which are applicable for him/her namely permission to study other course or engage in any business/occupation, secondment form, requisition form, and intimation of change of status of principal (can be seen only in case the student is registered under a paid assistant).

The member, at any time, will be able to view the Articleship Termination, Articleship Completion, Auditship Termination, Auditship Completion and Industrial Training Completion/Termination forms, and can fill and submit the same for the students who are registered under him/her.

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Content in this Article

CA Articleship Transfer Procedure

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 fromyour principle and send this form to ICAI.

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 in2nd and 3rd year of articleship training. Many Students wants Articleshiptransfer in 2nd and 3rd yearof articleship training due to Principal’s miss behaviour. Now check ICAI Terms from below for take transfer in 2nd and 3rd Year…..

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 anyvalid 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 Articleshiptransferfor valid reasons only after getting Approval of ICAI.

Specified circumstances by ICAI for transfer In the 2ndand the 3rdyear 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

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.

Fill Form 109 Online at ICAI SSP Portal

To fill and submit the termination form following process is required

  • Login to SSP Portal (
  • Click on Articleship Menu button.
  • Click on Articleship tab.
  • The icon for articleship termination form appears.
Articleship Transfer Online
  • Click on the icon and fill the form.
  • Select the Reason for Termination from the drop down.
submit Form 109
  • Verify all the details displayed on the screen.
  • Select the date of termination and enter the no of leaves in days carefully and correctly. The details cannot be modified once submitted.
  • Now Enter the stipend details and click on Next button.
CA Articleship Transfer Procedure
  • Enter the correct details of the Member In-charge Training, if applicable.
  • Enter the details of the work done only for the period served. Type “0” (zero) in the remaining non applicable fields.
  • Enter the details of any professional training programs attended during current articleship, if applicable. Up to 3 records can be entered using the Add New Row button.
  • Enter the general remarks given by the member about the student’s conduct during the articleship period. Click on Next button.
  • Upload the required document in support of the reason of termination mention on the first screen. Click on Submit.
Articleship Transfer Online
  • Download the PDF which is generated, get it signed by the Members (Principal and MIT) and upload the scanned copy using the Edit Application feature as elaborated above in the Articleship Registration section.

Articleship Termination on Death of Principal

  • Click on the icon and fill the form.
  • Select the Reason for Termination as Termination on Death of Principal, from the drop down.
Articleship Termination on Death of Principal
  • Select the Name of the Surviving Partner from the drop down, in case the training is being done in a Partnership firm or Type the Name of the Legal Representative of the Principal in case the training is done in a Proprietor Firm. Legal Representative can be any Legal Heir (Blood Relative of the Member or Husband/Wife). Follow the same steps as given above in normal termination.

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Raju Choudhary

Article by Raju Choudhary Raju has written 810 articles. If you like This post, you can follow CAknowledge on Twitter. Subscribe to CAknowledge feed via RSS or EMAIL to receive instant updates.

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Latest Comments

  1. Sir I am a second year article trainee. I want to take transfer because my employer is not allowing me to attend coaching classes for my Ca final attempt . Initially I was told that I would be allowed to go for my classes at any cost and there shall be no issue for the same in future. Even though my coaching time never clashes with the regular office hours he is intentionally giving me more and more work and unachievable targets so that I won’t be able to attend the my lectures.Please suggest me wat should I do for the same.

  2. I am in my first year articleship and diagnosed with medical ailment which requires healthy working environment. My principal even when given with medical reports is not granting me transfer . What can be done now ? I am not able to attend office.

  3. Sir please help me suggest the termination of training I left only three month to complete my article training, sir my family position is very poor so I need to start job in another company. Sir I don’t take any leave only exam leave so sir I convert this three month leave in me leave of permissible articleship leave.
    Sir, please guide to me I can confused what’s should be procedure of termination or transfer.

  4. sir,i have completed my 3 months of articleship now i want to transfer my training from my city to pune..tell me procedure does i need to fill 103 again with form 109 or no.Thank you.

    • i think you should fill form 109 for transfer of article ship one principal to anther so when you want to
      registered in new principal than you fill the form no. 103 for registration of article ship.

  5. Hai This is Saravana from Tamilnadu. I need to terminate my articleship from my current office. I served 2 years of my articles period and now there is misunderstanding between me and my principal, so he told me to terminate my articles. What is the procedure for this type of terminating reason? Please suggest me.
    Thank You…

  6. Hello Sir,
    I am a direct entry student i am completing my 9 months of articleship i want to terminate my articleship and rejoin after nov’17 exam, is it possible

    • you better to take transfer after nov17 exams by considering these days as leave by mutual consent of your principal

  7. Sir I have joined article’s 2mon ago. Now I want to take termination due to location problem. If I gets terminated here on April 5th 2017, what is the time limit to join in another firm??? Plz suggest me quickly sir.

  8. Hello Sir,
    I am anmol vashisht. My father shifted to another city 3 months ago which is about 60 km away from my city.
    My principal told me that he will provide me the termination letter after 3 months, But now he is refusing to provide me the same. As now its not possible for me to stay in this city, i want to take termination from my current CA. Please help me.

  9. Sir I have completed one month of articles, we have already submitted form 102 and now I want to terminate on the of limited scope of work. Is it compulsory to take auditors sign in form 109 and If he donot sign in what manner we should aproach
    Please suggest me.

  10. Hey sir,
    Sir I am doing article ship in Mumbai and I had completed 1.5 yes now I wanted to shift to Rajasthan due to some family issue so if I take transfer to Rajasthan then I have to give ca final exam in Rajasthan ??? It is compulsory to give can final exam in Rajasthan ?? I cannot give exam in Mumbai

  11. Sir i have taken the transfer from previous firm. 1 copy of 109 is already stamped by ICAI
    But i’ve lost 2 copies of form 109 somewhere.
    So kindly tell me is there any need of lost 109 if i’ve filed form 102-3 for new firm and get it stamped in icai for re-registration.

    Please reply as soon as possible.

  12. Hello, I had completed my 2 years on 19/01/2017. Now, i wants to take transfer. I got frustrated in my current office. Sir I want to take transfer in same city, Can I take transfer their??? Please suggest any reason to convince ICAI.

  13. Sir,I am doing my articleship at Kerala.Due to medical reason doctor suggested me for further treatment.So,I requested my principal for transfer but he rejected my request by saying that , he only gives transfer after 1 yr.Then after completion of one yr I again reached him and he gave me Form 109.But when I said him that first I need to send request to ICAI with medical certificate and after the approval of ICAI for termination only Form 109 can be send to ICAI.Then he said that it’s not my decision to Terminate,,it’s yours.So these request nd other procedures are only between u nd ICAI, so you do whatever needed.I will send only my request for termination with attaching medical certificate only by tomorrow.Now, I am afraid that what will I do , if sir send Form 109 before the approval of ICAI nd that also without enclosing medical certificate I can’t expect nothing more than this from my principal.Does ICAI reject my request?

  14. sir i have completed 1 year 3 months of articleship .i want to take transfer in my hometown due to some family issues. may i take transfer on this reason plz help me its really urgent

  15. gud evening sir,
    myself priyanka, sir i had re-registered for articleship since i had taken the transfer from my previous principal and now my training was completed on 25/10/2016 , so which form i need to sent to icai for completion of my articleship ???

  16. Sushmitha

    Sir I am doing Article ship its my 2nd year I unable to go office due to my health problems and unable stay in city also sir because this whether is not good for me can i take transfer on medicle grounds sir.

  17. dear Sir.
    I am in the first year of articleship. n I am willing to take transfer. but at the time of signing form number 102& 103 my principle asked me to write on the form that I will not seek transfer during the articleship of whatsoever nature and I did the same
    now 4 months gone and I didn’t even learn anything
    I sit free entire day….
    I think I will not learn more and it will destroy my career
    initially my principle told me that he will not give me transfer
    now what can I do because I need to learn….
    my career is on the line and what if deny to take transfer….

    • you may take termination even if your principal had added restriction.During first year of articleship you may terminate with out any restriction, all condition inserted by your principal will not have any legal effect.(refer training guide available at you nearest branch)

  18. Hello Raju Chodhary sir
    I am in my 3rd year of articleship, now I am unfit to come office daily as it far from my house, which requires me to travel via bus and also have some walking distance.
    I have to undergo the knee surgery and I also have corneal damage in my one eye. Eye problem is from last year and knee problem is started from past month.
    Doctors of eye had asked me not to use pc,stay away from dust direct sunlight and etc.
    Doctors of knee has suggested me to take bed rest and not to walk, not to stand, not to lift any weight and do not drive. And they has suggested that knee surgery is the only treatment for this problem.
    However the knee surgery will be recovered after 2 or 3 months.
    i told all these matters to my CA, who in return told me that it will not be required much time to recover the surgery and adjust these leaves in your examination leaves.
    And as I in 3rd year he is also not signing the consent letter.
    I want to take trasnfer from there and want to work at such other place where work load is less and I dont have to travel much, not after the surgery.

    Now I want to know that what can I do in all these, what I file complaint or request ICAI regarding this, will ICAI ask me to settle down with the leaves because I dont want to take leaves I want transfer. What possibly can I do in this?
    Plz dont ask me to call ICAI, they dont reply well I want you guys to help me in this..plz its very urgent

  19. Respected sir I am Ankit Parmar.I am in the 3rd year of doing articleship in Borivali. I am applied for transfer of articleship . Because I am staying with my relatives in bhayandar and my relatives are decided to shifting their native place in Rajasthan so I am decided that I want to shifting to badlapur at another relatives.I also send the application to the Institute along with NOC from principal but Institute’s reply is “Send the documentary proof for approval of transfer of articleship. Please reply which type of evidence is required

  20. I had completed 2 yaers of articleship on 02/09/2016. I got frustrated and I want to take transfer. My hometown is 140km away from my current working place. So please suggest me best idea for take transfer. Please……

  21. Hello, I had completed my 2 years on 02/09/2016. Now, i wants to take transfer. I got frustrated in my current office. Si I want to take transfer. My hometown is 140km away from my current city. Can I take transfer their??? Please suggest any reason to convince ICAI.

  22. Hello Sir
    Sir i have completed 10 months of my articleship but now i want to transfer because of lack of work & also outside work not offer to any girl, but my Principle not allowed me for transfer what i do kindly help me.

    • WHAT reason did u gave regarding your case?
      I have the same issue please suggest me some reason so that icai can approve to it

  23. I am in second year of articleship and now i want to take transfer of articleship on medical ground for my fathers treatment. My boss has agreed for the same and given me the letter. so will i get approval letter ? and form 109 should i send along with the employers letter???

  24. i have regestered for articleship on 1 novemeber 2014 and right now i am in second year of articesihip. I want to take transfer on medical ground for fathers treatment. please tell me whether should i send form 109 along with emplloyers letter or later (after getting approval)

  25. hello sir, I am a ca student. I started my articleship in nov. 2015 and there was no any other girl in firm so i took transfer from there and i joined another firm but after 2-3 months i realised that i take a wrong decision .environment of firm is not good so CAN I TAKE TRANSFER 2 TIME IN SAME CITY?????? PLEASE SIR REPLY SOON

  26. hello sir, i am a second year article. I want to take transfer . Can i get transfer on mutual consent basis? as my CA have no issue in my transfer.

  27. Sir my firm has two branches one in my hometown which is a very small city and another in pune presently i m regiatrd in pune but working in my hometown but now for my final classes i want to join pune branch – here i m registerd but my sir is notpermittinng he is allowing me to take trf in another firm but in 2nd year its not my ca has right to stop me to go pune branch and what should i do now

  28. Sir my firm has two branches one in my hometown which is a very small city and another in pune presently i m regiatrd in pune but working in my hometown but now for my final classes i want to join pune branch – here i m registerd but my sir is notpermittinng he is allowing me to take trf in another firm but in 2nd year its not my ca has right to stop me to go pune branch and what should i do now

  29. Sir agr medical reason s trf lena ho to kya hmara final attempt shift ho jayga dur to discontinuance of three months of articleship

  30. Dear sir,
    My name is DEEPAK SAROJ , I want to terminate after 2 year of articleship, and reason is misbehaviour of employees of the firm, with me so can I transfer on the basis of above reason

    Please sir help me urgent.

  31. Dear Sir,
    I am doing my CA Articleship in indore and my articleship its 2nd year of my articleship.and 2 year is completed in 5/9/16.I Want to take transfer from articleship due to misbehaviour of principal.
    can i take permanent transfer on medical ground and remaining period is complete in my home town..
    how much time is taken by ICAI to give permission to take transfer ,Because my final exam leave is started after dec.
    please reply sir..

    thank you

  32. Respected Sir,
    I have completed 6 Months of my articleship here in my company and now due to Group -2 Paper’s classes I have asked my CA to give me leave. He had denied it. After 15 Days of continuation request for leave, I had no other option but to ask for transfer. But he denied it by saying that he will not give me leave nor he will give me transfer.He says that no one in world can help me to get transfer from him. I am helpless. Please tell me is there any way I can take transfer or any way I can take help of ICAI to help me take transfer. I have posted in ICAI Grieviance but there reply is just to request your CA.
    Sir, gaining mutual consent is not possible as I know my CA will not let me take transfer nor leave.
    Sir, so please help me in this situation. I am helpless.
    Thanks & Regards
    Yours truly
    Manan Mittal

    • Hi Manan Mittal

      Please re-open your grievance and ask again that my principle not sign my form so please give me any alternative option, please also ask for termination of articleship for 2-3 months, Because if you can terminate your articleship for next 2 or 3 months then you are able to register again at new CA. Transfer is not possible without sign of your principle, many students face this problem.

  33. Hi sir,
    if I obtained medical certificate for the reason of transfer, can I immediately register with the new principal or I need to wait for the time as mentioned in medical certificate?
    waiting for your reply.
    thanking you.
    Mani kumar

  34. sir actually my in Examination Form form was wrongly by mistake entered Unit 1 but i fill the form IPCC FIRST GROUP but i want to change my Correction in examination form what can i do tell me urgent thank you

  35. Respected sir,

    I am doing articles in a LLP in chennai.My Articles commenced from October 7th 2015. I have not completed first year. I want to terminate the articles there but they are not allowing me to do so. They are saying that they won t sign form 109 .Will Institute help me to get terminated if i go against their will.Please guide me .I even told them that there is no restriction in transfer of articles within one year but they are not paying any heed.I have communicated my intention of getting termination through mail.

    Please guide me in this matter. I am very confused to take next move

    • Hi Gurumurthy

      There are no restriction in first year but principle sign is required so as per my best knowledge ICAI not allowed you for articleship transfer, please open online grievance and ask same query to ICAI

      • Hi sir,
        For transfer in second year, submitted medical certificate which is prescribing to take 4 months leave. what are the consequences after 4 months. shall i continue with same principal or shall register with new principal.

        • Hi Mani

          If you want to work with same principle then not required for any transfer, transfer means you will leave current principle and register with new principle.

  36. I have a doubt not related to above topic. Actually I have a habit of writing in all CAPS. So I want to know whether it is permissible to write in capitals in CA exams on answer sheets?

  37. sir i am doing my articleship in pune and its my 2nd year of articleship i want to take t/f to mumbai due to some financial issue i want to shift there i already applied for transfer but still i m getting approval from ICAI sir please help me how much time it will take ???????????????????????????????

  38. Respect Sir,
    I Megha have a query regarding examination form for IPCE. I’m through direct entry route reg. on 01/05/2015. I have completed my articleship of 9 months but took transfer(discontinued) after that for health issues. I haven’t join any firm yet but I’ll join after examination. So I recently submitted examination form of intermediate (IPCE) on 06/08/2016 and got registration no. -. After applying and payment I downloaded the PDF file and then there was 3 page. But in the page no.3 there is certificate of service . I went to my principal for signatures. He refused to sign on 3rd page cause presently I’m not article anymore under him but he did signed on 2nd page and told me that there will be no problem. So please I want to know is it okay ? Not to fill 3rd page ?? Please reply as soon as possible.

    • Hi Megha

      ICAI not issued any guideline for certificate of service so i can not find any solution for you, please contact to ICAI Helpline Telephone Numbers: 0120-3054 851, 3054 852 , 3054 853, 3054 835,4953 751, 4953 752, 4953 753, 4953 754.
      Fax Number: 0120-3054 841, 3054 843
      E-mail address:

      And in my best knowledge you can not face any problem or if ICAI find any problem in your form then they will send you letter for resolve that issue but please also confirm from ICAI.

      • Sir the medical certificate should be of past three months??? And after three montgs only i have to send that to institute??? Pls let know

      • Hello sir
        I want to transfer my articleship in1st yrs I had just complete 2 months due to my health issue sir what is the procedure to take the transfer? Can NOC should also be given to the icai
        Sir please tell me urgent I am waiting for the reply please sir

  39. Hi sir , i have completed i year of my articleship. I want to shift to another city for coaching purpose as I m not satisfied with the coaching in my city. Bt my parents are not shifting anywhere. So is there any way to take transfer? Please help me out with this.

    • Hi Richa

      After First year you can not take transfer easily and in your case you are not eligible to take articleship transfer because your parents not take transfer from one city to another city with distance of 50 KM

  40. Hello,
    My first Year of articleship training gets over by tomorrow,i.e., 31.6.2016.
    yesterday i went to Kpmg for an interview so they said me to wait for almost a month to come to a final response from their end.
    meanwhile, i got to know from other students who were of the same category as of mine ,i.e., transfer within one year of articleship.
    They said that, if i get terminated before 31.6.2016 and then be unemployed for certain period of time say about a month or two then is completely fine and that time period will be extended.
    confirm me is it true? Also if true,confirm whether its applicable to direct entry student too?
    reply ASAP coz today is the last day for i could do something.

  41. sir, i m in 2nd year of articleship & m not satisfied with my firm no work,principal behaviour not good…now i dont want to continue with dis firm,i dont have any medical problem how can i get transfer under medical ground…please sir help me with your suggestion wat type of medical certificate i need…under what circumtances icai will give me transfer under medical grounds….

    • Hi simran

      You will require 3 months leave for any disease Means you will require to discontinue your articleship for 3 months, and also require Govt hospital certificate of that disease.

  42. sir i am doing my ca articleship in agra and i want to take transfer but my principal not giving me the transfer i have not completed my first year of articleship can i take transfer.


    • Hi MALATHI G.N

      In my best Knowledge, Yes you can terminate your articleship with above reason and again continue your articleship after some year.
      (Please note termination is allowed but transfer of articleship training is not allowed) please also confirm from icai.

  44. Hi Sir, my artecleship is going to complete in Aug 2016 but my boss refuse to the same and accordingly extend my articleship by 6 month on the ground of late coming in office ( generally the late timing is 10 -15 MINUTES) although i have spend much more time like 10:40 AM to 07:00 PM or later (Office timing is 10:30 to 6:30). Kindly reply me as it is urgent.

    Also pls tell me can i take transfer if i want to do my extended articleship at another city (more than 50km)

  45. Hi sir, i am taking transfer from Rajasthan (central region) to Maharastra (western region).
    Where should i send my form 109,102 and 103, and this is my first year of articleship.

    • Hi Divyanshi Lahoti

      First Please Send Your Form 109 at Kanpur Office and Wait for There reply then if require please submit Form 102 and 103 at western region. Please also post your query at ICAI Grievance Portal

  46. I am a student of ipcc i joined ipcc through direct entry system
    and has completed my 1.6 year of article. I want termination of articleship and my principle also give me permission for question is can ICAI approved my termination by only on mutual consent of principle, no requirement for any above reasons? Pls reply mail id is

  47. “Medical grounds requiring discontinuance of articles for a minimum period of three months (on production of a Medical Certificate issued by a Government Hospital). (This is the best option to take transfer in 2nd and 3rd year of articleship training)”

    Whose Medical crtificate is required…article clerk’s or Principals”s ?

  48. My Date of joining of article was 24/4/2015 but now due to lack of work I want to shift to some other CA firm. I got the form no. 109 signed by him on 23/4/2016 i.e. within one year but could not submit it with the ICA office in Delhi till date. My question is now if I deposit it before 24/6/2016 then will my transfer be considered on the basis of 1 yr or not ?

  49. Hi..
    Sir I had done my articleship for 1 year and left the same due to some family reason..
    I had left my articleship without posting any termination letter as my principal haven’t signed the same.
    And now it has been around 1 year passed…
    And now I’m wanted to restart my articleship.
    If I have to restart it from beginning it self..
    Plz provide me with the procedures that how can i start it from a new point.

    • Hi Amit

      ICAI not issued any guideline for restarting of articleship so i am not able to provide any information regarding this, please open an online grievance and mention above all details and ask for restarting procedure of articleship training. Use following ink for online grievance

  50. Hi Sir,
    I’m Friend is in 2’nd Year of Articleship now she want to take termination is there any process to rejoin in the same city, I already posted this query in CA Club India i got a reply stating it is possible to join in the same city…,

    Plz revert back @ earliest…,

  51. hi… im in my 2nd year of articleship and wish to apply for transfer as my parents are relocating . my question is do i need to make a separate application to the institute regarding the transfer other than the one with the recommendation of the principal.. thank you in advance

  52. i have complete only 3 month i want to change the articleship my ca does not sighn on form 109 what should i do for change the articlship

      • just file a complaint against your c.a, bhaag k krega, agr nhi karega to fasega….. do the same, file a mail a complaint to icai…

  53. Hello Sir,
    I have completed 1 year and 2 months of my articleship and now i want to take tranfer due to my principal’s behaviour.Can i take transfer normally as we take in first year.

  54. Sir my last two months articleship period remaining and my principal is surrendering his cop and going for job in this case what I should do as already taken one transfer in my first six months of articleship period. Please guide me

    • Hi Rupali

      Please submit form 109 to ICAI and Attach Principle letter for surrendering COP and Serve remaining training to another Principle. And please submit form 102 and 103 again for remaining period of articleship. Please clarify this info from ICAI Also

  55. Sir agr koi within 1 year 109 sign kra le aur kisi v reason s 2nd ya 3rd month mai icai ko submit kre toh kya hoga…

  56. sir, 109 form online lene par kya icai ko paisa dena parta hai….aur transfer k liye 109 ka kitna copy fillup krna hota hai aur kis kis ko dena hota h….its urgent

  57. sir i am sujatha i want to take termination in 3 rd year because i not completed ipcc group 2 my principal is given leave 1 month only that time is not enough for my education is it possible
    i want to take termination now and i rejoined articles after 6 months is it possible sir please tell me

  58. sir. i am in 1st year article-ship.i completed 3months of articleship i want to transfer due to my boss behavior.
    but he is not given transfer. he told me he will no sign from 109 . now i am not going to firm, what can i do?

      • Sir my name is jay..and im also facing the same problem in my second year of articleship. ..and my principle refused to sign on can I conplain on my principle. ..pls guide me regarding the procedure..

  59. Hi sir ,
    I am dattu salve my articleship started from dated by 01//2/2016 and I m transfer articleship to distance of 40 km area
    i completed article period 2 month and
    after I get transfer can possible it
    pls reply. …

  60. Sir I am sumalatha, I have completed two years of articleship, I transferring the articleship from past CA because got married. 07/10/2013 to 07/09/2015 I completed articleship. Now I m shifting from Karnataka to Pune but 4months over i m not joining the articleship. It is possible any rules is there.

      • Dear Sir
        I want to transfer from my principal after 1 year Because transfer of my father Business ( Distance 135 km) so it can easily transfer or not. please send me concent letter format its urgent.

        • Hi Ravina

          Normally ICAI not allowed transfer in Second year but in your case you will get transfer easily, you need to write a Self attested application and require to attach business transfer proof and also attach new address documents with your Principle no objection letter, Please clarify from your regional office before apply for transfer.

  61. Hello sir,
    I have completed 2.5 years and want to take transfer on marriage grounds. My in law family resides 150km from existing place.
    My principle is avoiding me and not signing the consent letter and 109.
    Please provide solution on it.

  62. Hlo sir..i joined my articleship on 14 march 2015 and terminated on 30th sep
    Nd has not registered till now..there is gap of 5mnths…please suggest me what to do now

  63. Hlo Sir,

    I joined articleship on 1st december 2014. Due to family constraint i am shifting to another place. under 1st principal i worked till 30.1.2016 (ie 14 months) I joined new firm in feburary 1st, 2016. what is the period before which i should submit my form 109. and when can i appear for my final.??

  64. Hello sir . I hve completed my two years of articles for January 30 but from one month I have not gone for office and i need to take termination are transfer from that firm . If I take termination are if we are in leave can we write our exams please help me over it .

  65. Hi Sir,

    I am Hemavathi,I am in second year of articleship. I wanted to take termination, since I am not able to continue articleship due to family commitment. I have got a job and I will be working in that proprietorship firm. In order to terminate my articleship, I need to submit the proof along with Principal NOC and my request letter. But what proof can I provide in this case. Please help Sir.
    And one more doubt is that after applying for termination, can i give my ipcc exam as I am throgh direct entry scheme.Please help sir.

    Thanks in advance.

  66. Sir i have not completed my first year of articleship and i will be giving my exams this may for which when i requested for 50 days of leave my principal told that he cant give me 50 day in spite of me not going to work for only 3 days in the last 11 months of my article training what should i do

  67. Hello Sir,
    I registered my articleship in April’14. I have completed 1 years 10 months of my articleship till date. My second group is not yet cleared. Also i am very unsatisfied with the kind of work that i am getting in my firm. I want to take transfer from my firm and go to my homeplace for studies and work. I have read all the rules and confused about how to follow up. Also, my father is in a transfer job and he was transfered in August 2014 to a very distant place. Can i use it now?? Kindly help as i cannot continue in my present firm for both work and study reasons.

  68. Sir
    I want transfer in second year of articleship regarding which I had already sent letter to ICAI which reached there on 19 dec 2015. I haven’t received any reply regarding it yet . How can I know it’s status???? How much time it will take (probably )????? Will my form 109 and 103,102 go back dated???

  69. Hello Sir,
    My Articleship commencement date was 27.02.2015, I am going to take termination from the Existing Firm and interested to join in other firm, but as of now i didn’t find any new firm to join right now. I should take termination before 10 Feb 2016 from existing firm, but i’m sure that i will get other new firm by 15 Mar 2016 . But my 1st year of Articleship ends on 26 Feb 2016. Since there is a gap of 33days ( 10 Feb to 15 Mar 2016 ) I would like to know what Problems will i face in this Situation.
    Please give a reply very soon along with your Valuable Suggestion because i was confused a lot with this.

  70. I have terminated my articleship after 1.5 years of completion under some medical grounds and now can i continue my articleship in the same city and i need to know the conditions for rejoining of articleship

  71. Hi sir i want to change my audit firm by filling form109 .Normally i took 30 days Leave for exam preparation .How many days i have to consider in the form 109 and my articleship training will be extended for next 30 days or not?
    Plz reply me

  72. HIII SIR,
    If principle is not agreed for transfer then how can i take transfer in my first year of articles and is principle
    signature is mandatory for transfer

  73. As I want to take transfer I have few doubts I have completed 2 and half year of my articleship I m seeking transfer on medical grounds n have submitted the letter to icai for approval too dey said dey will take 1 or more for approval as I want to give may attempt so will it b affected or not
    Rply ASAP

  74. Whether medical leave taken for more than 3 mth can lead to delay in CA final attempt.
    Plz p
    Reply as soon as possible.
    If possible on e-mail I’d too.

    • Hi Kapil

      Yes it will be Delayed your Final Attempt, Because Leave period is not counted in your articleship training period.

  75. Hello Sir Its Prashant B T from Davangere. I joined my articles training in the month of Mar 10, 2014 now i decided to take transfer in other firm within 1Year articleship trainig And my question is that i want to apply for the May 2016 exam, Am i able to give the exam for 2016 May without joining in any new firm,,?

  76. iam in my first year of articleship & planning to take transfar in how many daysi will have to join anothor firm

    • Hi ashish

      ICAI not provide any details for gap between articleship transfer and joining of new firm but as per my best knowledge you can join anytime only gap or difference between articleship transfer and join in new firm is not counted in your articleship training period.

      • I want to ask one thing…..
        How many time gap is compulsory between ipcc second group registration and ipcc second group exams …..??

        • Hi aniruddh vyas

          Please confirm this detail to ICAI, Because ICAI Not provide any information regarding this and In my knowledge you can do second group registration anytime and fill your exam form for next available attempt without any issue.

  77. Sir, I have completed 1.5 yrs of my articleship and required Transfer in order to move to another city due shifting of my father to a city which is 60 kms away from my present location . So I have sent letter to ICAI along with neccesary proofs and waiting for approval and I have already moved to that city . So my question is whether time period till I doesn’t get approval is regarded as leave because i have been told that it may take even 4 months to get approval and I have already moved . Aur I can get this period credit with new principal whom I have already started working.

  78. Dear all, I had taken a transfer in my 1st yr of articleship.My query is that how shall I fill point 10 in form 103 ,i.e, “particulars of partially completed articles service” as I had 2 employers but form has space for 1 employer only. Also, what shall I put in registration no. In point 10(c) and point 10(f)? I mean shall I have to put registration no. Of firm or my registration number? Please help me out as its urgent.

    • Hi Harshala

      Provide details of your last employer and put your registration number on both columns

  79. hello sir,
    i have completed my 1st year articleship in sept 15, now i want transfer from that firm as their is limited scope of work now, but i am not fulilling any of reasons mentioned by ICAI for transfer, transfer is within 50 kms, can u please suggest me what to do now.
    please mail me.

    • Hi Pawan

      Please don’t try on the basis of 50KM because ICAI not allowed for transfer on above basis without any proper documents, apply via medical ground.

  80. sir when principal doing late to give me stipend cheque and i have late to get transfer because my 1 year is complete on 05-02-2015 so what can i do

  81. Hello sir,

    i am a article assistant, i am in 12th month of articles, still 1year is not completed, now i am planning to take transfer to another for have a personal problems.

    please tell me the total procedure how should i take transfer which forms will i submit?

    • Hi Reddy

      We already provided complete procedure for articleship transfer in above article, Please read above article carefully and follow all steps for articleship transfer.

  82. i am a direct entry student. I have terminated from my previous firm after a period of 10mnths of articleship and also submitted form 109.I have written ipcc nov-15 exam, and am pretty sure i may not clear this time. So i have joined for classes now and decided to join articleship after writting and clearing my ipcc exam in nov-16.Since am a direct entry student is it necessary that i have to get my exam form signed from my previous principal???? or it can be signed by any other CA???


      In My Best Knowledge you will not require to sign your form from previous principle because you are already terminated your articleship but please confirm from ICAI by contact to Examination department or Open an Online grievance to ICAI with above same problem

  83. Sir,
    My contract period of articleship ends on 1st oct 2015..but i am on leave since oct 2014 since i had a huge fight with my principal..i knoiw il get extension but what if he does not sign?

  84. Dear sir
    I have a query i.e. how can I able to take transfer on medical grounds..
    Sir I have no medical problems .
    But Facing lots of problems with my existing principal..
    Plz sir suggest me best way to get ride of it..
    And sir,
    I have registered for articleship on 17,dec.2014 and taken my 1st trnsfr on 31/03/2015.
    And reg. again on 13/04/2015.
    Sir want to take transfer on my 26/12/2015.
    Sir my 1 year of articleship completed??

  85. Sir I have completed my 10 months of articles and its already 20 days since I asked for my transfer to my Principal. And he is not responding properly.Can I have any other means so that I can approach him through Institute so that he gives my transfer.

    • Hi Sai Charan

      Try to Conveyance to your principle, otherwise send form 109 without sign with application for not signing of your form by your principle or try to open online grievance to ICAI with Same Problem and wait for ICAI Reply.

  86. Hello sir
    I kripa shankar yaday my articleship training start from 28.01.2015 and now i want to transfer within 1 year due to preparation for exam. so rest articleship training re start after exam . plz suggest me after exam re-join another firm so my final attempt also exted 3 month.or no any effect on my final attempt due .plz suggest sir//////.

  87. Dear Sir
    I Already took secondment in my 2nd year of articleship on 27/07/2015 and wishes to terminate or transfer the same now, Can i do so what is the prescribed procedure and whether i am eligible to do so as the minimum lock in period is 4 months Per chartered accountant and from 27/07/2015 till date i completed 4 months but it includes one month leave for group 2 exams
    Plz Suggest at the earliest

  88. I already got termination on medical grounds after my 2nd year. 3 months have elapsed since then. Now my medical condition is better and I am joining another firm with the prescribed distance from the old firm. What all forms should be filled, for continuation in another firm, for the balance period? Do I need to get a fitness certificate from the doctor too, along with the registration for continuation?

  89. Dear Sir,

    Plz Suggest. I have joined my articles in December 2013 under a principal and took transfer after doing 10 months of my articles. I was registered under a new principal in October 2014 and now i want to take a 2nd transfer due to my health problems as iam not able to travel the distance of 30km up and down daily. Kindly provide me the rules for my 2nd transfer.

  90. dear sir,
    i am a direct entry student and i have terminated from my previous firm within 1year and i have also submitted form 109.I wanted to know what is the time limit within which i have to join in my new firm?

    • Hi Riya

      ICAI Not issued any guideline for time period in case of termination and transfer but as per my best knowledge you can join anytime and your remaining articleship period is counted from new joining date, Please confirm from ICAI.

  91. Respected sir,
    I joined articleship on January 2014 under direct entry scheme , now i want to cancel the my articleship due to for some personnel problem i already completed the articleship for 2 years. In future can i continue the articleship again remaining period.Please help me sir

  92. my principle no giving me a transfer when i asked him to sign on my transfer form then he said that he will not give a tranfer and at the same time he given me a unnecessary personal work what should i do now please help me sir.

  93. Hello sir,
    If u have any detail regarding form120 for articleship termination. Please let me know, i am in serious problem in relation to my articleship.
    Please help me if u can, i couldn’t find anything relating to form 120 on internet.

    • Hi

      No Knowledge for form 120 and i can not find this form on ICAI Official Site so I am not able to provide any knowledge about this form.

  94. hi sir, I want to take termination and transfer in my 3rd of article training ,actually my principle is going to job

    so what is the procedure ,is there is any need take prior approval from icai ,being it is a permissible ground to take transfer

    • Hi Harish

      If your principle leave practice the you are Not require to any prior approval submit form 109 with your principle letter for leave of Practice.

  95. Sir,
    I have completed my 1.5 year of articleship and wanted to get transfer because my principal provide me personal work…and when I asked for transfer he said no he won’t give me sign on transfer form… Please help me and guide me how I can get transfer as soon as possible

  96. I have completed my 3months of articleship now I would like to take termination but my principal sir is not giving certificate. Now he is asking me work for two more months after that he will give the certificate. But I can’t able to work here he is sending more for outside which are not related to us. Please advice me now what to do please reply soon.
    I also got a good opportunity in other firm but due to delay here I may loose that opportunity.

    • Hi N Ramsharan

      If you principle not allow you for termination then you have no option, Please contact to ICAI.

  97. Hello Sir,

    i am confused about my final attempt. i wanted to ask if i get extention to my articles due to excess leave taken then my Final attempt will get postponed or not ?? i started my articles on 30 Jan 2015 and my final attempt will be on Nov 2017 but if my articles gets extended due to excess leave taken will my attempt also be postponed?? or it is nothing to do with the extention as i complete my 2 and half year in July 2017 so will i be eligible to final attempt in Nov 2017 or not if i get extention to my articles due to excess leave taken??
    waiting for your kind reply.

    • Hi Tanmayee

      As per my best knowledge this is not effected your Nov 2017 attempt because leaves are counted when you completed 3year articleship as per registration Date so you are eligible for exam after completed 2 and half year of your articleship.

  98. Raju Sir.
    My articleship started on 22/10/2014 and I took transfer on 14/10/2015. And my ipcc group 1 exam was in nov 15 as I’m a direct entry student.And now I hv joined under a new firm from 22/11/2015.I will submit form 109 on 1st dec 2015 and technically I will not considered under training from 15/10/2015 to 21/11/2015 I.e.38 days. But my articleship will be a transfer within 1 I took transfer bfre 21/10/2015 and I won’t be considered for after 1 yr transfer student.and only the period of 38 days will not be considered fr my article training?and as for articleship re-registration 102 and 103 form I will be submitting on 1st dec 2015 with form 109 so it ok?or any problem will hppen as I hv submitted 109 form after 30 days of transfer.and on which date will my 3 year articleship end if I re-register on 22/11/2015.?
    Thank you.
    Expecting your feedback soon.

  99. sir i have submitted the application of approval on 1st september but i have not received any letter yet how many days icai takes for approval

    • Hi Priya

      It will normally take 1 to 2 Months, Contact to your regional centre for more information because you are already late and also ask to your principle for confirmation letter because ICAI Send confirmation letter to both student and principle.

  100. Sir
    I am in third year of airticelship I don’t to continue office due to family problem my mother Is not well, what documents I should submit for valid transfer how much time it takes whether it affects my result and attempt as my recent attempt Nov 15..plz help me

    • Hi Prachi jain

      If you can take transfer in 3rd Year then you can face many problems because ICAI not easily allowed Articleship transfer after one year, Now if you want to take transfer then medical ground is best option but it will require 3 months discontinuation of articleship and gove medical certificate, and transfer is not effected to your result only your articleship period is extended, So My Suggestion is talk to your principle and tell them actual problem you can face and try to take some leaves.

  101. Hello Sir,

    Is there any time limit within which the transfer form has to be sent from the date of transfer?

    • Hi Krupang Purohit

      ICAI Not issued any guideline for time period of transfer so i am not able to tell you exactly but in my best knowledge Send form Within 30 days and please confirm from ICAI.

  102. sir, i have completed 10 months of articleship and took transfer with 40 leaves in total. My old principal forgot to see the leaves column on form 109 and signed my form. I didnt fill up any leaves there yet. So many leaves I can fill up there?

    • Hi Veerdas

      Please fill as you think, I Know you want to fill less leaves in your form but this is your decision so i am not able to say anything in your query.

  103. I want to take transfer from my principal but he is not giving me transfer & he is Determined at this. I have done articleship of 1 year and i want to terminate this whole period and want to start my articleship from a fresh start. What is the procedure for this? Am i required to get form 109 signed by him?

  104. I have registered for articleship on 23-1-2015…
    I got married in the month may…. I continued articleship under same senior now I want to take transfer what’re the procedure for dat… Should I take consent before filling 109form or I can directly submit that directly.. What after submitting form 109….
    And another problem my senior is telling to take transfer before 31St December… I have not yet got consent from new c.a… What shall I do????

    • Hi DSP

      I am already provided complete procedure for articleship transfer in second or third year so please re-check article you will find your answer in above article

  105. Sir pls guide me,
    I joined articleship on Jan 31,2015 under direct entry scheme . During this 1yr i hv taken 3months of leaves(aug; sep; oct),excluding exam days leaves) for exams of nov 2015. Apart from exam leaves i have taken 9leaves . So while filling transfer form how many days of leaves are accounted is it excluding exam leave or including exam leave ? Then do i need to serve excess of leaves taken if any ? Likewise 3months of leaves + 9days leaves or only 9days of leaves to be considered.

  106. Hi sir I’m a direct entry student wrote grp 1 this Nov 15 now I want to take transfer my principal also allowing me to take transfer but I completed 1 yr and 2 months I started articleship on 11.09.2014. Can I submit backdated form 109 or how how to take transfer under medical grounds.

    • Hi Sethuraman

      I Have no knowledge for backdated transfer and Medical grounds requiring discontinuance of articles for a minimum period of three months (on production of a Medical Certificate issued by a Government Hospital).

  107. Sir, I have completed 1.5 yrs of my articleship and required Transfer in order to move my hometown which is 750 km away due to some family problem. So I have taken my principals sign on both form 109 and noc at the same time. And I have submitted noc and waiting for approval and I have already moved to my hometown. So my question is whether time period till I doesn’t get approval is regarded as leave because i have been told that it may take even 4 months to get approval and I have already moved to my hometown. Aur I can get this period credit with new principal whom I have already started working.

  108. Hi Sir, I have completed my 1 year of articleship with a small firm. I cleared my IPCC 1st group and i have registered under direct entry scheme. I want to start my 3 years articleship again is it possible? what is the procedure for termination of articleship on medical ground?

    • Hi Kumudah

      In My Best Knowledge it is not possible to start articleship again, Please contact to your Nearest ICAI Branch or Your Regional Centre and If you want to terminate your articleship on medical ground then “Medical grounds requiring discontinuance of articles for a minimum period of three months (on production of a Medical Certificate issued by a Government Hospital)”

  109. Sir pls guide me,
    I joined articleship on Nov 8,2014 under direct entry scheme . In other two weeks period i ll b completing 1yr of articleship.
    Nxt week i ll b taking transfer of articles frm bangalore to hyderabad. During this 1yr i hv taken 3months of leaves(aug; sep; oct),excluding exam days leaves) for exams due in nov 2015. Apart from exam leaves i have taken 9leaves . So while filling transfer form how many days of leaves are accounted is it excluding exam leave or including exam leave ? Then do i need to serve excess of leaves taken if any ? Likewise 3months of leaves + 9days leaves or only 9days of leaves to be considered.

  110. I joined articleship on June 19th,2015 in chennai and i took termination on Sep 23rd.I found the good firm in Hyderabad but in that firm currently there are no vacancies, they will get vacancies in the month of december
    I want to join in that firm only
    Is there any problem of 3 months gap between termination and rejoin?

    • Hi Kalyan

      There are no problem for 3 months gap only these 3 months are not counted in your 3 year articleship training period, ans please also confirm from your nearest ICAI Branch or Regional Centre.

  111. And Raju sir if during the period of 27/08/2015 to 15/11/2015 I will take 10 leaves but I will work extra 8 Saturdays then what will be the no. Of leaves taken are to be written in form 109? Please help sir.

  112. Sir, I started my article ship on 27/08/2015. I have my exams in Novembe after which I am willing to take transfer. Sir please tell me if I want to take transfer after 15/11/2015 then when will I be required to fill the form 109. And if there is any gap in the date of transfer and date of joining the new firm then how it shall be treated. And what will be the treatment of leaves tamen under the current ca. Sir please give me the detailed answer with date examples. Please sir!

    • Hi Ayush

      I hope you are talking about IPCC Group II Exams, Now as per my best knowledge submit form 109 when you take transfer i.e on 15/11/2015. Any gap in the date of transfer and date of joining the new firm is not counted in your 3year articleship training, fill all leaves in form 109 taken till 15/11/2015.

  113. HI RAJU SIR,


  114. Hey raju bhaiya !! Yar bahut urgent h,please help me…

    Maine form 102,103 sign kia on 16th September, but mere principal CA ne mjhe bola k mai busy hu ,5 October k bad sign karunga..maine wo firm chod di , bahut torture karte the,jab mai apna form wapis mangta hu, to wo dete nahi mjhe……..wo form Abhi Bhi unhi k pass hi hai…………and haan wo form download kia hua tha,uska draft Bhi Maine nahi banwaya tha………so yar plzzz provide me the solution……

    • Hi

      I understand your problem, Now you can leave that form and Purchase new Form from Your Nearest ICAI Branch and Join any New Firm and Fill again and submit to your ICAI Branch, Don’t think for old form and Firm, you have only waste 1 months only. Start Your Articleship training with new principle and New Date.

  115. I had started my articleship training on 10 th March 2014. I am still working there. But due to issues i want to take tranfer from Kolkata to Ranchi . However i have crossed 1 year of articleship.
    Can I take transfer

  116. hello sir .. my articleship commencement date is 1st september 2014 .I have taken my tranfer within 1 st year of articlehip on 16 th august 2015 and submitted only form 109 on 19 th august 2015.I got my articlehip registered under other firm on 16 th september 2015 which have taken a one month gap as my 1st articlehip got completed on 16 th august .. so it is valid and what is the formality if i submit 102 and 103 form on 18th september 2015 … do i have to pay any penalty ?

  117. Dear sir,
    I have taken transfer in first year of articleship with excess leaves taken. Now while filling form 108 I will fill the period served under the current principal only as instructed by icai. So my question is that do I have to mention the excess leaves taken under the current employer only or combined ??
    Please reply as soon as possible

  118. I have a query regarding articleship, My articleship period is due to complete on 30.09.2015 as per original agreement, since I have taken excess leave I have to serve excess leave period.
    Now my question is how whether
    1. I need to get form 107 ( supplementary deed for articleship) filled and signed by my principal on the same day when form 108 has to be signed and submitted to Icai or
    2. after submitting form 108 signed by my employer ,Icai will intimate me excess period to be serve via a letter and then I need to furnish 107 or 102/103 for remaining period to be served(THIS WAS TOLD TO ME BY ICAI SUPPORT CENTRE)




      You are not eligible for 9 months Secondment so your Principle not sign your form 108, Now first you can go to your principle and try to solve problem by working some more days with your principle and if your principle is not ready then Send your Form 108 to your ICAI Regional centre along with application for not signing of Form 108 by Principle, Then ICAI Take further action in your case.

  120. Sir my daughter has completed her 2years of articles with .ca firm and now in 3rd year she wants to Persue her articles by taking industrial training but her principal is not willing to give her transfer what she can do now to Persue industrial training in fact she has been selected in a company please help her it is very urgent matter I humbly look forward your guidence

    • Dear Sir

      This is Very bad to hear that your daughters principle is not allowed for Industrial Training, Now you can send a letter to Your ICAI Regional Centre and mention in your letter on behalf of your daughter for that “My Principle is Not allowed for Industrial Training and i want to do Industrial Training so please allow me for Industrial Training” and You can also open an online grievance to ICAI for your query, for online grievance use following link

  121. Sir,I have completed my 1st year of articleship on 1/09/2015.My principle is ready to give me a back dated Transfer of 28/08/2015. Within how many days I can join a new firm after taking transfer from 28/08/2015 .Please help asap

  122. sir,
    i have completed my 6 months of articleship .and then i have taken transfer.but my principal is saying that if you want transfer then in form 109 i will show full 6 months as leave..i am ready to do that sacrifice .i had submitted form 109 to institute. and now institute is saying i am not disclosed my pratical training in form what i have to write in that particular pratical training area..please reply soon ASAP..

  123. By what amouny demand draft is required to be made if an article take transfer before completion of 1yr . plz specify the amount & in what name. By what time we can be registered under new CA.

  124. i have completed 1 year & 3 months intenship in CA, now I wanr to skip this training for one year Can I re-register after one year for remaining training. If I re-register training, can i get benefit of 1 year 3 month training which i have already completed?

  125. dear sir…
    my article registeration date is 31/07/2013. During first year I transferred the articles with 12 days leave noted in form 109 . again due to health problem in second year i have terminated my articleship on 13/06/2015 with my current principle mentioning that 120 days leave on form 109. I got a letter from institute that 109 days excess leave. totally 155 days is allowed for 3 years articleship training student. I can’t understand leave calculation and I consufed. please reply me sir

  126. Sir,
    Now am going to take transfer of articles with in the same city and with in 10 days my first year of articleship is going to complete , whether there is any problem with these 10 days which is near to 2nd year,and one more thing is , within how many days i need to join in another firm to get the same final attempt after termination?

  127. Please help urgently,
    I have just two weeks remaining in completion of my first year in articleship and I need transfer to another firm due to various sensitive reasons, but my principal ca is not signing my form 109 , i have tried alot persuading her but she is being very adamant, I am not being able to exercise my right of free transfer, please help me ASAP.
    P.S. Already talked to ICAI officials and they all just saying its in hands of my CA.

    • Hi Himanshu

      This is very bad that you principle behaviour is not good and he is not sign your form 109 but we have very less rights for take transfer, as per your query every person is correct you have no option to take transfer without principle sign, Now you can open an online grievance at and write that my principle not sign my form 109 so how can i take transfer in my first year of articleship.

  128. sir,
    i want to ask is there any restriction in first year article ship transfer. should we have to write any application for that ??

    • Hi Aman

      There are no restriction in first year of articleship and no need to write any application for transfer.

  129. My family is shifting and thats why I want to take transfer in second year of articleship.You told me to send residential proof of both new and old place but only on the basis of that documents will Institute permit me to take transfer??

  130. Sir,
    I registered for articleship when i cleared my 1 group but now i am taking a transfer and i have cleared both groups.
    So plz tell me do i need to register for ca final now or i can do it later

  131. Hi meri 1 sal articleship ka cross ho chuka hai nd mere ca ka behaviour towards articles baut bura hai smetimes he abuse I want to take transfer plz tell me any solution kuj lope hole so that I cn take transfer plz help

    • Hi Manisha

      This is very bad to hear that your principle behaviour is not good but there are lot of problems to take articleship transfer after one year, Articleship Transfer Procedure waste our two to three months and we also not sure that ICAI is Allowed or not allowed for transfer. I am also Faced many problems during my articleship training period but we have very less options, So my suggestion is do articleship at your current principle. and if you want articleship transfer than medical ground is best option.

  132. I had taken transfer
    Nd now when I was filling form 102 103
    I lost my student I’d card
    I have filled the whole form and also I have done franking
    Now what should I do
    Plz help it’s urgent plz
    Also do I need to fill form 112 again

  133. Sir/Madam
    I have an query my principal has signed my 109 form in which she has mentioned my excess leave of 45 days due to which my articleship will extend till 10/12/2015 and i have already cleared my ca final first group in may 2015
    1. Will this effect my result of ca final first group ?
    2. Is this type of transfer is valid ?
    pls reply me

  134. Sir..My articleship period is ending on 27sept 2015 …my final exam is due in Nov 15 I want leave now…but my principle has denied for the leave..he is asking for transfer and there is just 1 & 1/2 month remaining…also he denied to sign my exam form if I take transfer…so what should I do now..
    In any condition I don’t want to skip this attempt..

  135. Sir,
    My I have completed 18 months of articleship now my family is shifting 50 KMs away from present place. My brother is doing business so I don’t have a transfer order letter.So Please tell me what will be my proof of transfer? that I can send to ICAI with application..

  136. Hello Sir,
    I am an article assistant at Bangalore and my article ship gets completed on 10.10.2015 with no extension provided I work till 10.10.2015. But I need leave from 15.08.2015 for exam preparation leading to extension of article ship for two months. I am from a place located at a distance of 300 kms from Bangalore. My dad has his business there.
    My question is Can I take a transfer to my location on the grounds that my dad is shifting his business or is there any other grounds to take transfer? The problem is I cannot continue with articles hip here at Bangalore at any cost. Please guide me at the earliest.

    Thanking you

  137. sir i m having my articlesship with direct entry n 1 year n 1 month has been completed…i have given ipcc exam in may 2015 but could not clear..can i take transfer?? plz suggest

    • Hi Vidhi

      You are already completed 1st Year of your articleship and now transfer of articleship in Second year is very difficult, so My Suggestion is Do Not take transfer because ICAI not allowed Transfer Easily and you can waste your 2 to 3 months on following transfer procedure

  138. Sir
    my articleship started from 11th March 2014 now can I take backward transfer from any date before 10th March 2015 .. If yes plz tell me the late fess n all
    plz reply ASAP
    thanks for your help in advance

      • Dear Sir, I(Anu) registered for articleship training on March 2014 and i completed 1 year 5 months of my training. Now i want to take transfer of my articleship to my native because of discomfort in hostel facilities. Can u plz suggest me whether i can take transfer on these grounds and what are all the procedures to be followed for transfer? And also will it have any impact on my Nov 2016 Final Examination.

  139. I had started my articleship training on 18th feb 2014. I am still working there. But due to issues i want to take tranfer. However i have crossed 1 year of articleship.
    Can I take a backdated transfer for date 17/02/2015 (since it is within 1 year)?
    And 60 days have crossed, will ICAI object in giving transfer.
    Will I also have to ask for permission from ICAI through letter for taking a transfer? as this will take a lot of time.
    Please suggest me at the earliest.

  140. Sir maine ipcc ka ragistration fab.2011 Me karwaaya tha, ab tk mera 2nd grp clear nhi hua h, to sir mujhe ipcc ka ragestration dubara karana padega kya ?? Fess or process bhi bataaye sir, thanxx

  141. Sir I have completed one and half year of articleship and now I want to drop my articleship for the next two years because I am also doing MBA from iim-k
    What should I do for continuance of my articleship

  142. Sir .
    one more thing are there any chances Icai might reject my transfer in any case . If yes please tell me how I can get an easy transfer …. because all are happy from my transfer . Both ca have agreed as i told u earlier …

  143. Sir I want to take transfer from my present office to another office . I have talked to both the Ca of the offices where I am leaving and we’re I am joining . as I am taking transfer 100 kms far from present firm . because I am unable to manage things so I am shifting to my home town . how can I take transfer

    • Hi Negi

      Yes you are eligible for Transfer but require ICAI Permission so Write a Letter to your ICAI Region Centre Along with Principle Letter for Permission of Articleship Transfer, If ICAI Allow your Transfer than Fill Articleship Transfer Form.

  144. I had started my articleship training on 1st June 2014. I am still working there. But due to issues i want t take tranfer. However i have crossed 1 year of articleship.
    Can I take a backdated transfer for date 30/05/2015 (since it is within 1 year)?
    And since two months have crossed, will ICAI object in giving transfer.
    Will I also have to ask for permission from ICAI through letter for taking a trasfer? as this will take a lot of time.
    Please suggest me at the earliest.

  145. Respected sir
    I’m doing My articles since 1year 2months.In that period I took 4 month’s leave for the preparation of My group 2 Of CA ipcc and now I want to transfer the articles please suggest me what is the procedure for that..

    Thanks In advance sir

  146. Hello sir, I have 1 and half months training left and i have exams in november so i wanted leave for same but he wont allow it and says to transfer instead.I tried to convince him ever possble ways he is not trying to listen me.So please help me out with any procedure.As dont want to hamper my studies for same.
    Thank you.

    • Hi Nabin

      Your Principle Behaviour is Not Good but we are not able to do anything and for your query my Best suggest is not go for transfer because ICAI not approved easily for transfer after One Year of articleship and if Approved than transfer process is take minimum 2 to 3 Months. you have only one and half month is reaming so please complete your training.

  147. Dear Sir,
    I completed two years of articles in hyderabad.
    my family lives away from hyderabad (vijayawada) Due to some unavoidable reasons (for the pupose of business) my family want to shift to guntur which is more than 50kms from both hyderabad and vijayawada.
    they need my help and i want to continue my articles in guntur. what is the procedure and can it be possible.
    and what the proofs to be submitted.
    thanks in advance

    • Hi Sunny

      Please send an application to ICAI and Please write application in your own handwriting with self attested and also send principle letter for “No issue of articleship transfer” Along with new and old address proof. After receive your application by ICAI, they review your Application and give you permission for Articleship Transfer.

  148. Hii Harshit
    ICAI normally takes 1 month but sometimes it may extend to 2 months also.. Raju sir plz correct me if m wrong..

  149. How much time icai takes to reply for the application which is submitted for approval of articleship transfer.

  150. Sir I have completed my articleship training on 24/05/2015 and filed form 108 on 22/05/2015. Since there was an extension period of 27 days i have completed my extension period with the same CA from 18/05/15 to 12/06/15 and filed form 107 on 25/06/15. I want to know if i need to file form 103.

    • Hi Aditya

      In My Best Knowledge Not require to file Form 103 but Please confirm from your ICAI Branch

      • Sir,
        My contract period of articleship ends on 1st oct 2015..but i am on leave since oct 2014 since i had a huge fight with my principal..i knoiw il get extension but what if he does not sign?

  151. Dear Sir,

    I am in second year training of my articleship in chennai and now i want to take transfer to my home town in Andhra pradesh because of my mother ill health and my father passed away before 10 years no body is there in home to take car of her. can i take transfer now . please reply me whether my reason for transfer of articleship is valid or not ?

  152. Hello sir, meri articalship ko 26 month ho gye h. Aajkal mere boss gussa krte h or chahe mujhe kuch bhi problm ho leave nhi milti h. Jb maine bola to bole ki transfer le lo. 11 Month ka stipend mila h aajtak, kya karu ? Kya me transefer le sakta hu ? Application kiss reasion pr likhu plzz help me sir plz

  153. Hello Sir,
    Meri article-ship 11 month ki 6 march ko complete hue h. 6 march k bad mai office nhi gae to sir ne muze 6 march tak ka period count karke diya h but maine apne principle se sign 25 june ko liya h. to kya mai within the city transfer le sakti hu ? and muze kitna fine pay krna padega ? aaj k date tak ke

    • Hi Smita

      In my Best Knowledge you can take transfer anywhere in India because there are no restriction In first year of articleship and there are no provision for Fine and Penalty so you will not require to pay any Fine or Penalty. and Your articleship periods is only count for 11 Months. For More details Please visit your ICAI Branch.

  154. Sir i forgot to send my ITT certificate with form 103.Now icai has asked me to send the itt certificate.Sir what is to be submitted with itt cerficate .whether i have to write a letter to icai?

    • Hi Ramiz khan

      Please send your ITT Certificate with one photo copy of Letter and you can find address on letter

  155. Please tell me the format of letter to icai for taking permission for termination on medical ground.
    Please reply fast its urgent

  156. Hello sir…. i have completed my 1year and 11months training .i want to terminate my training for 1year …..can i re register for articleship in next year… there any provision regarding this9?

  157. hello sahil

    Am divya pursuing sixth month of articleship at Bangalore and 5th semester of Bcom. In my fourth sem I joined articleship and failed to file form 112 as my college principal did not agree to fill the form
    For which I was asked by ICAI to deposit the form now with a DD of rs 1000
    Iam very scared and blank since I spoke to bangla re branch officers
    By this time DD is on the way
    But now due to personal reasons I want to continue Bcom third year in regualr college and start articleship afresh after Bcom
    So please let me know weather iam allowed to proceed with the teination of articleship whiout being filed form 112
    Please reply at ur earliest convenience since I should initiate action to take termination as my college is going to start

    Thank you for ur patient reading
    Please resolve the matter as soon as possible

  158. Sir this is urgent .
    I have registered for articleship on 16th feb 2015 and now I want to terminate my articleship on 16th august because I want to pursue MBA and also have my tybcom exams. My query is that can I register myself for articleship after 3 years and if yes will my 4 or 5 monthd be given credit??

  159. Dear Sir,
    I am within one year
    of articleship training
    under a firm , but on
    our principal behavior i
    feel very irritating. Sir Can I take transfer within same city under any another CA firm . within same city

    • Hi Rajat

      Yes You can take transfer to any firm within one year. There are no restriction during the first year of articleship. Simply fill the form 109 and submit to ICAI

  160. Sir I am doing Articleship from 1.09.2013 and from last 2 months I am suffering from a sevier disease and now my doctor telling me for bed rest and not to work. But my Principal is not allowing me to take transfer. And I want to take transfer and join a firm after 3 months where there Is less pressure of work.
    please help me soon.

  161. respected sir meri articalship 19 moth ki complete ho chukki hai mai transffer lena chata hun meri familly other city mai ho rahi hai kaya mujhe is reson per transfer mill sakta hai


      Yes You can Take Transfer on the Basis of “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)”, and Pre Approval of ICAI is Required and ICAI Not Approved Many times on that Basis. but You can try i hope ICAI Approved Your Transfer

  162. Passed only 1st group of IPCC
    2nd group still pending
    Is eligible for industrial training???

  163. Dear Sir,
    If I could sign my form 109 on the date of sending application and the letter from principal,then the date of serving in the office that is to be put on he form can be the date of sending the application and the form 109 can be send after getting approval from icai.

  164. Hello Mr Raju,

    Would like to know how much time it will take for receiving institute’s permission for transfer in second year.

    Please revert as its very urgent.


    • Hi jiger kapoor

      Sometimes ICAI Revert in One One Month and Sometimes Take 2 Months but 2 Months is Maximum for More Detail call to Your ICAI Region Centre

      • one more thing signing of transfer form 109 will take place when only after receiving permission or i can do it once i submit the application.

        Thank you
        Jiger Kapoor

  165. Dear Sir,
    I am in my second year of articleship and seeks take termination on medical ground as I need an immediate surgery along with a rest of three months.i am working in Trivandrum and my native place is far away from it.I have noticed instances that students terminating on medical ground submit their application letter along with Form 109 to regional centre due to some inconvinience and the ICAI has approved the same.Can I follow the same.

    • Hi Jeevan

      Yes you can take transfer or termination on basis of medical ground. Send a Application along with Principle letter for approval of Articleship Termination. Don’t send Form 109 Without approval of ICAI.

      • Dear Sir,
        I am within one year of articleship training under a firm , but on our principal behavior i feel very irritating and also painful. Actually sir i have absent for one day due to loose motion and also i have not contact to principal for i am in hospital .
        Therefore our principal not given my one month stipend
        Sir please say me can i transfer my articleship by this region

        • Hi Deepak Mohanty

          This is Very bad for CA Course. Yes you can take transfer within one year There are No Restriction For Articleship Transfer/ Termination within one year and no reason is required. Simply You can Submit Form 109 to Respected Region.

  166. Dear Sir,
    How much time will be taken by the Institute after the application sent by the students for the transfer of articleship. On which address communication made between student and institute. Please help as soon as possible.

    My problem is i am doing my articleship at chennai from 12/03/2014 to 13/08/2014 and taking termination to bhubaneswar and joined in ca firm form 20/08/2014 and submitted my article registration form respectively and till date i did not gate my article id card and article registration letter . I got my termination letter from sothern region , i did not know whether my articleship is valid or not. please give me suggesstion what procedure to follow.

  168. I have taken transfer from kolkata in 2nd year on 22nd sept 2014 and approval from ero in form of letter was received on 20 dec 2014 by the time I was working in bhagalpur from 15 oct 2014 .
    Now till today I havent sent my re registration of articleship to ero as I am confuaed that whether to submit at cro or not and I hope they will be condelence charges also applicaple and what document’s rather than my application form to submitted along with

  169. dear respected guiders
    my problem is
    i have taken termination on december 16 with filling and signed by principle on 109 so
    *i wont continue or immediate join other firm immediatly after 10months coaching i want to continue articleship can i?
    *what are the formalities i have to do with icai
    *is their any problems happens in future at the time of joining another firm with longer gap i did?
    *if yes should i permnantly quite CA if not what are the rules regarding in this conditition
    *shall i send only 109 form or it is compulsory send with 103 form
    o god i get confused i need cimplete long answer god pls pls mere hath mat chodna pls reply karo please………
    ur one complete and comfirtable ans can insist me to take my life decision…….

  170. sir i am doing my ca articalship in jaipur and its my 2 nd year of articalship. i want to take my articalship transfer in my hometown sriganganagar due to family financial conditions may i take transfer on this reason plz help me.

    • Hi Sahil

      Yes You Will Take Transfer. First You Will Write an Application to ICAI Kanpur And Also Enclosed Your principle Latter For No Issue of Transfer. If You Required More Information contact me via

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