• May
  • 21
  • 2009

ICAI announced again the rules related to transfer of Articles and Timing of Coaching Classes

IMPORTANT ANNOUNCEMENT  (Transfer of Articles – (19-05-2009)

The following decisions taken by the Council of the Institute are brought into force immediately for compliance by the Students / Members concerned. It is advised that required compliance be made by the concerned students / members. It may please be noted that non-compliance will be viewed seriously and proceeded against accordingly.

  • The coaching classes shall not continue after 9.30 a. m. or start before 5.30 p.m. so as to enable the articled/audit assistants to concentrate wholly on practical training.
  • Members of the Institute who are engaged in coaching be advised not to undertake coaching between 9.30 a.m. to 5.30 p.m.
  • An articled assistant should undergo practical training in accordance with the guidelines of the Institute between 10:30 a.m. and 5:30 p.m. During the period an articled assistant shall not be permitted to attend colleges/other institutions for graduation or any other course.
  • Every articled/audit assistant shall submit once in a year a specific declaration duly counter-signed by the Principal to the effect that the he is regularly attending training and his college hours do not clash with his articles timings and that no coaching is undertaken by him between 9.30 am and 5.30 pm on any working day. In the event of breach of this guidelines and not taking permission as required, the articles already undergone shall be de-recognised for such period as the Institute may decide. 
  • Every articled/audit assistant shall be required to maintain mandatorily the Work Diary in the Form to be prescribed by the Board of Studies.
  • The Institute to call for at random training report alongwith attendance record and stipend details and also Work Diary maintained by articled/audit assistant from any member/firm in respect of any articled assistant at any point of time during the period of practical training for verification.
  • In case an articled assistant is found not undergoing articles in the manner prescribed he shall be debarred from appearing in the exam upto 3 consecutive exams besides cancellation of such period of articles. The concerned member who allowed such an articled assistant be subject to punitive action besides withdrawing either partly or fully his eligibility to train articled assistant. In Peer Review the Reviewer be required to verify whether training is imparted to the articled assistant in the manner prescribed.
  • No request for termination of articles is entertained from any articled assistant in general and more particularly during the first six months and also during the last twelve months of articles except as provided in the Regulations. In the event of termination, his articles shall not be registered in the same city.
  • No request of an articled assistant for termination (transfer) of articleship shall be considered unless his/her working parent(s) is/are transferred from the city/place where the articled assistant is receiving training to another city and a copy of transfer order / proof is submitted to the principal in proof thereof. On such termination the articled assistant concerned shall join articles training in and around the place of posting of his/her parent(s) and shall not re-register articles in the same city or within 50 Kms radius of the city where he/she has undergone articles prior to such termination.
  • If the articled assistant is not able to serve the articleship for specified genuine medical reasons thereby opting to discontinue the CA course for a period of at least three months, the termination of articles be permitted, provided that the medical grounds are such that warrant termination of Articleship.
  • In the event of misconduct involving moral turpitude, gross negligence or unsatisfactory performance of the articled assistant, his articles shall be liable to be terminated by his principal besides being cancelled or extended for such period as may be decided by the Institute. Board of Studies to decide and enumerate the acts constituting misconduct.
  • Termination of articles be permitted on such other justified circumstances as may be deemed genuine by the Council.
  • While forwarding the form no. 109 the principal shall state specifically the clause (the relevant clause mentioned above) under which the articles have been terminated.


27th March, 2009

92 Responses to “ICAI announced again the rules related to transfer of Articles and Timing of Coaching Classes”

  1. Rupali says:

    Whether it is possible to take transfer from previous employer to another new employer without taking permission of previous on in case of extension. I have completed my articleship training & i want 2 do the extended 6 month articleship.Plz tell me procedure of transfer….Plz its urgent…..!

  2. nandani mishra says:

    i have just 1 month of articleship period left and i am getting married in july and sir is asking me to join the office as i have taken many leaves during my articleship period or is saying for termination .pl suggest me a solution what should i do

  3. anshul aggarwal says:

    Shall I take transfer with in same city after 1 year of my trainning period…

  4. valke manisha says:

    I have completed my 8 months training from 2/8/2013 to 31/3/14.I want to transfer from Ahmednagar city to Shrirampur.Which documents need to send you p/z tell me at my e-mail ID.Its urgent….
    Note-I am from Direct Entry Schme.

  5. vijayanti says:

    I have completed my IPCC group 1 exams.. I hav been transferred to bombay due to personal reasons.. can i continue my group 2 there? if possible, suggest any good institutions.. pls do reply.

  6. Anjana Kanwar says:

    Can you tell me the address on which form 109( articleship transfer) have to send?
    please reply fast its urgent.

  7. Vicky says:

    my ipcc attemt is november 2014, and when I can take transfer from 1st CA to another CA .

  8. Taniya Aikath says:


    I have completed my 1 year 12 days articled trainning and now I want to take transfer due to some personal reasons.kindly tell me whether I will be allowed to take transfer within the redius of 50 km. Am desperately in need of this transfer. please help.

    waiting for your reply.

  9. Lisa says:

    Please can anyone tell me the maximum limit on the number of transfers the articles are allowed to take.

  10. sachin says:

    icai ko transfer ke rules ko change karana chahiye .ca articles ko bahut pareshan karate hain usko harsh karate hain .icai ko articles ke prati soft hona chahiye

  11. RITA says:

    RITA wrote on 8 June, 2013, 18:14
    Respected sir,
    i completed 1year of article i september but in which i take 54 days extension can i have right to get transfer? plz reply……

  12. RITA says:

    Respected sir,
    i completed 1year of article i september but in which i take 54 days extension can i have right to get transfer? plz reply……

  13. KHEVANA says:


  14. Pravin Nandankar says:

    Which form required for the termination of articleship within one year.

  15. bhagyashri says:

    sir, i want to take transfer at very first year of my articleship at the same city . i have send letter for taking prior approval of icai at last week. bt till today i have not recd the response from icai. then what should i do ? can i join my new office without waiting for the answer… and Whether should i send form 103 and 102 along with form no 109 to icai. and where should i make further enquiry for asking about response of letter.
    sir,,,plese … plese guide me .its very urgent.

  16. priyanka says:

    i want to take transfer from 1 region to another.i have completed 1 yr of articleship. do i have take ICAI approval 1st and then i hv to fill FORM 109 ???

    plz..reply…its urgent…

  17. shincy says:

    I have completed my 35 months articleship,due to some medical reason for transfer the articleship from one principle to another,what is the procedure for that transfer?which is the Form will submit?

  18. john says:

    ICAI has always been like this, making all stupid rules which allow firms to exploit articles. THIS IS PRECISELY THE REASON MBAs ARE MUCH AHEAD OF CAs. I am also doing CA for the sake of knowledge but have decided that i wont practice it in future. Firms get such cheap manpower for 1000 Rs. For transfer also we need to take principle’s consent. I dont understand why have they even kept provision for transfer if we need to fight with the principle for it.

  19. charu singh says:

    Currently i am working as an articled assistant in a firm located in kota city. For getting Exposure i want to take transfer in Delhi. Can i do the same? If yes, what is the procedure? plz do reply. Will there be any restrictions?

  20. girish says:

    sir i ve completed 3 months of articleship and because of long distance i am unable to travel so can i take transfer.if sir opposed to sign means is there any other provisions for this?kindly reply me soon

  21. anusha yeravelli says:

    sir i have completed 3 months of article ship and now i want to take termination will there be any restrictions from the institute

  22. Mamta Singh says:

    I’ve completed 18 months of aricleship.for the reason of my marriage i want to terminate the articleship ttraining.now I want to transfer my articleship from Chhattisgarh to Delhi. what are it’s procedures? what should I do for getting the service certificate from my principal? pls reply.

  23. Mamta Singh says:

    I’ve completed 18 months of aricleship. For the reason of my marriage in delhi. presently i live in chhattisgarh . now I want to transfer my articleship from Chhattisgarh to delhi . so please guide me about rules related transfer of article ship.which document send for termination of article-ship? & whar procdure for re registration of articalship? Thanks sir.

  24. Naveen says:

    hi … you do one ting … the institute allowing transfer within a period of 1 year without any restrictions, so you are free to take transfer…..

  25. Ashish khekare says:

    Sir please tell me about the clause in which we can Work towards another CA Firm and our registration will be on another CA

  26. Ashish khekare says:

    sir i have joined my articleship in small firm there is less work load and also they are giving less stipend now i want to join my articleship in a big city where i will get good work in area of taxation and also i will get enough stipend please help me

  27. Ronak Nahta says:

    I hace completed my 37 months of articleship and now my working parent are transfered from Mumbai to another place and now I can’t afford heavy expenses of flat and food. Can I get transfer in this situation? Please reply..

  28. Pamela Goswami says:

    Sir !
    I’ve completed 30 months of aricleship.I couldn’t pass the exam (PCC). Now I want to terminate the articleship training for my illness. can i terminate the articleship…. plz help me….its urgent..

  29. Pamela Goswami says:

    Sir !
    I’ve completed 19 months of aricleship.I couldn’t pass the exam (PCC). Now I want to terminate the articleship training for my illness. can i terminate the articleship…. plz help me….its urgent

  30. Shubhra says:

    Hi Garima,
    I dont think you will get a transfer because the Institute dosent consider this as a valid reason for termination.
    I would still suggest you to write a letter to the institute stating your problem and then get your Principal changed.

  31. salman says:

    i hav passed my pcc grp 1 i hav completed 2years and 6 month articles i want transfef from my current place becouse of my family problem,, can i do so?

  32. madhumita says:

    Sir, i have completed 15 months articleship.now i want to terminate my ca articleship period as i want to join some other professional course.on this ground can i permitted to terminate the articleship period……plz help…its urgent.

  33. ca stud says:

    sir i have completed my 2 years of articleship form nashik.now I want to transfer my articleship from nashik to mumbai or pune for great opportunity of practicle work. so please guide me about rules related transfer of article ship

  34. komal says:

    i want to take transfer from my current place. i have appeared for pcc in nov 2010 & completed articleship of 2 years & 5 months. i m doing articleship from nashik here the work opportunities are very less. so for better work opportunities & exposure i want to take transfer to some big city say,mumbai or pune………….please help. its urgent.

  35. DHC says:

    sir i have completed my 2 years of articleship form ahmedabad.now I want to transfer my articleship from ahmedabad to bombay for great opportunity of practicle work. so pls guid me about rules related transfer of articleship

  36. LOKESH CHANGAL says:


  37. CA.STUDENT says:

    i have terminate my airticalship after completing 24 months. for this t had received permission from ICAI. can i re-registration after 15 month from date of termination for completing rest articalship training? which document send for termination of article-ship? & whar procdure for re registration of articalship?

  38. Harshali A.Kanade says:

    I’ve completed 24 months of aricleship.I couldn’t pass the exam (PCC). Now I want to terminate the articleship ttraining. For whom I sent the application forms and our institite also permitted me for termination / registration of articlaeship . now i wan’t join a airticalship after my nov 2011 attempt. can i re-ragistration after 15 months from termination. what are it’s procedures? what should I do for getting the service certificate from my principal? pls reply

  39. Deepthi says:

    I’ve completed 18 months of aricleship.I couldn’t pass the exam (PCC). Now I want to terminate the articleship ttraining. For whom I sent the application forms and what are it’s procedures? what should I do for getting the service certificate from my principal? pls reply

  40. Ashwini says:

    i’ve completed ipcc both groups in may 2010 & completed 2 months on articles but there is no sufficient work over there.. so i want to take termination is that possible somehow?

  41. garima says:

    i want to take transfer from my current place. i have cleared my pcc in may 2010 & completed articleship of 2 years. i m doing articleship from a very small place called bhilwara. here the work opportunities are very less. so for better work opportunities & exposure i want to take transfer to some big city say,mumbai or indore………….please help. its urgent.

  42. Vijay Shah says:

    Pls do reply my Queries


  43. Vijay Shah says:

    Ca Institute Should Make Rules Regarding The Leave Period From the office in case of Re-attempt

    Both If he is fail in 1 grp or 2

    Pls do something

    As principal give less time wch is not sufficient for preparation

    and v got stuck up 4 2 to 3 Attempts

  44. Vijay Shah says:

    I want to take Transfer

    As i m having Travelling Problem

    As i Stay in Bhayander and my office is in Andheri (E)

    I have to Travel 3 Hours Daily

    So can i Take Transfer
    I Have Completed my 2 Years of Articleship

    Pls Suggest

  45. Raagh says:

    All Principal must read this and think upon the positive side of articled students so that the pressure will be executed on institute and the rules can get modified keeping in view the difficulties faced by articled students

  46. Pruthvi says:

    this rules made for Principl.

  47. Pankaj Chandak says:

    Hii…i have joined a CA firm last week in mumbai and i am not satisfied with the work environment and now i am planning to shift to some other city..say delhi or bangalore.
    so can i do so????
    please help me with this issue????

  48. chetan gemawath says:

    …..Dear Jasmine its a lengthy n long procedure which req equal co opeartion from ur prnci but not impossible…

  49. chetan gemawath says:

    Dear Jasmine its a lengthy n long procedure which req equal co opeartion from ur prnci but not impossible…

  50. chetan gemawath says:

    finally i have applied for transfer successfully … waitin for the approval from the institute..if any1 need guidance abt hw to tae a transfer thn do mail me cngh1985@gmail.com

  51. Jasmine Sheikh says:

    What would be the terms and conditions for transfer when articled trainer transfers from one state to other….?? I cant go with him to complete my trainig… plz suggest something early…bcoz i am loosing my training days… and i would not be able to complete my training in time..

  52. Chetan Gemawath says:

    icai is openy exploiting students..v hv bcom a bonded labour under our articleshp.. don v hv that much freedom to choose the right place to work??? i think icai has got no better job to do thats y they are behind students… spoiling our peace..i regret opting this course.. i hv alrdy served 2 yrs of ma articles n hvnt cleared my pcc exams jus bcoz of this bloody articleshp-transfer rule..v hv bcum slaves..i thnk v all should do somethng to stop their exploitation…wht say?

  53. CA Vishal Khade says:

    There should be certain changes in the provision of transfer
    as it is not good to exploit students with such harsh provisions because students are already under pressure of studies

    Even though I am apracticing chartered accountant,
    I Kindly request the board to give full clarification on the matter and show some kindness towards students

  54. prash says:

    These president’s are generally interested in increasing their no. of votes and photos (on CA news letter that is..) nothing else..

  55. Jaspreet says:

    I agree with the students. Its a very bad decesion by the ICAI. This rule is just benefiting CA’s. The students are facing SLAVERY in there offices.

  56. jas says:

    i think our former respected president is very very harh on articles students. rules, regulation made by him should focus on overall development of students ,but not to make there life like hell. what about those principles who does not allot proper work to their articles. who had made very big mistake by choosing that so called “firm”. is there any procedure rectify those mistakes. principle can complain for misbehavior of articles but why cant viceversa is possible??? by choosing this profession many articles r unhappy.thats why we r always behind MBA’s. god knows when those deaf ears will listen and understand.

  57. PRATIK says:


  58. vinod says:

    pls help me i want to take transfer. i have completed 2 years of article-ship. pls help

  59. aakash says:

    Yesthe rules of transfer are prepared by ICAI in their own interest. According to me, the transfer rules will be best if two transfer are allowed. my personal experience says , i am working in a ca firm and my employer’s son is a cost accountant and my employer is not active for CA’s work. firm have work relating to costing . after articleship i have no knowledge of ca’s work so i wish to get transfer from existing ca firms. if it will be continoue i am sure i can sucide.

  60. Gopal Joshi says:

    I have completed 2 year training as on 22nd April,2010. And I appeared in May,2010 C.A. Final Exam. Now my father transfered from another city above 50 km. Can I take transfer?
    Please repply urgent.

  61. Dhiren says:

    Yes, we should go for writt pettition in high court. We are here for becoming CA and not for doing donkey work for practicing CA’s. Even Army people are not given training for 3 And half years. In the name of providing training ICAI is openly exploiting students.

  62. sharif khan says:

    it is very tough decision, of icai . can we go for writt pettition in high court aginst it

  63. sandip says:

    i want to know that how much stipend will get in articleship.

  64. AB says:

    atleast permission should be given for more than one course if second course is correspondence/postal/private
    because atleast the life at home should be of the student

  65. amber says:

    how can i take transfer of article ship from one city to other, as i am studying in Nagpur, but i want to take transfer in Raipur….
    give me some valid reason, my hometown is Raipur, and my father is not in service,, so how can i take..

  66. shobhita says:

    I’ve cleared inter and joined articleship on september 2008 and in between i got married and after taking maternity leave for a period of 9 months, 1 month back again i joined the firm.. now i ahifted my house which is 20 kms far from my office.. As my kid is small its very difficult for me to travel daily.. whats the procedure for transfer? Pls guide me..

  67. Yuvaraj says:

    yes,i am also facing the same problem. who will help us?

  68. neha jaiswal says:

    I have cleard my PCC in nov 2009 nd due to some strong medical reason I want to take transfer…..SO wat is the procedure for re-registration for articleship and registration for final? pls help me in this concern

  69. mahaveer says:

    I cleared my C A final this november, And I am in my last 6 months of Articleship.I want to take transfer of articleship, what is the procedure?

  70. rahul vashisth says:

    sir its to bad rule those student who r not taking training in hometown in any case they wanna join c.a training in home town so its to difficult 4 that student it give mentally tourcher to student i am also facing this

  71. Rahul says:

    its like new headache for us, d students….we r ready to work as per d requirement of d principal but after dat all we need is d PREPARATION LEAVE…..

  72. krishna shah says:


  73. manish says:

    .this is ridiculous rule brought in by icai.before independence indian people were slave of british people. now ICAI wants CA
    Students Should Become Slave of Their PRINCIPAL. many of the principals are not paying even Stipend to their Articles.even Articles Cant Take Action Aganist Them. if They will Take Their Career Will Get Spoiled,Bcoz Principal Will Come out with thousandsa of reasons FOR NOT PAYING STIPEND. MY HUMBLE REQUEST TO ICAI TO DO SOME JUSTICE ON PART OF STUDENT OTHERWISE STUDENT WILL NOT HAVE FAITH ON ICAI. please allow student to change their articleship ONCE in their articleship PERIOD WITHOUT ANY CONDITION. i HOPE ICAI DONT WANT TO DISAPPONIT THEIR STUDENT

  74. arpit says:

    this is rules or what……
    will you think that articles trainees are servant.
    can you ever trying to the behavior of principal towards students……….

  75. Jitesh says:

    This rule seems to be beneficiary for C.A. bcoz no person other than an article can work on the stipend prescribed by the ICAI. Further articles in some of the C.A. firms are working like servants / staffs & they are bound to follow the instructions given by their C.A.. The article if want to work in some better / good firm can not get transfer due to this rule. Articles are not able to give complete time on their study. ICAI seeks only for the benefits of the C.A. rather than thinking about it’s articles. I want to know from ICAI that if a student has joined his training more than 50 kms away from his home & he now wants to join training near his home – What is the procedure?

  76. VIKRAM RATHOD says:

    Now its time to consider the rule once again. ICAI have not left any option for students who are suffering from harrashment by CA’s. They are getting work done by students more than 7-8 hrs. per day & 15-18 hrs. in month of March, septmber & at the time of VAT audits. For this excess work done we are not getting leave at the time of CA exams. this is not enough they are not granting minimum leave as per rules of ICAI. They are also extending our articleship period.

  77. shri says:

    ICAI Pls Change The rules As early as possible all students want better prospects .as it is not possible to learn in small CA firms. pls change the rules

  78. Venkatesham says:

    Students who are studying ca course they are facing so many problems during the articleship period like less stypend, harsh behaviour of principal. BY putting this rules institute ristrict the students not coming to ca course .i am sincerly requesting the institue plese chnge the rules acceptable by the members and students.principles seeing the students like slavaries by using this rules . so kindly requsting the institute please change the rules. if rules are continue like this no bady will come forward to take ca course in the future .

  79. kapil bareja says:

    its very typical to follow the strict rules of ICAI.even having a vast study how can students comly along wid ur rules.this is just like the road r made good but delibrately it is dug from many places.

  80. bhaisab says:

    how you expect students to take transfer in case of students parents are not in service i.e. doin business….unhone kya bigada ….

  81. That is not in our hand as rules are made my ICAI. You & other students like you should write a letter to ICAI president for relaxation in rules.

  82. Dolly says:

    I was really shocked when i heard the rule. I request you to change it for the betterment of ALL. Because at the beginning of my Article ship , this rule was not enforced & there by I joined a small firm…..And now this rule is not letting me get a transfer & look for a bigger prospective which will help me improve MY SKILLS AND KNOWLEDGE…!! Please Kindly Change The Rule…..

  83. by filing form No. 108 available at the website of ICAI.

  84. Dhaval Geriya says:

    I really would like to have clarification on the transfer of the articled during the interviening period except for the first six months and last 12 months of the training.

    Kindly let me know whether and articled assistant is allowed to transfer his articleship during the in between period of first 6 mths and last 12 mnts and how ?

  85. Nitin says:

    I am not totally disagreed with this rule but it is not that much beneficial becuase there is not single reason for transfer of articleship that is dummy articleship.Many of them take transfer for betten work-experience or some personal reasons becuase in there firms they dont find a good working environment and principal is also harsh for them,it should be change because it LOSS>GAIN…

  86. rohan says:

    it is not good for student.

  87. rupesh says:

    it is not good,please change the rule.many student was shocked when they hear it.

  88. As far as stipend is concerned its fixed by ICAI so we should not complain about that and during articleship our main intention is learning not earning. As far as 7-8 Hour is concern that is not more as Even Institute has fixed 36 Hours per week. As far as leave is concern again that is fixed by Institute i.e. maximum number of leave a student can take during articleship.

    Now I come to new rule of transfer- I too personally fell that its very harsh on students and ICAI should reconsider it.

  89. Siba says:

    In orissa meny CA article student touchered by their principal in some CA firms.they are working for more than 7-8 hours only by getting 1000 as staipent.if students wants to take leave more days for exam i.e for 2-3 months,principal said that please be ready for ur extension of articleship period.as the new ruls are made for termination of articleship i must say students should affraid to join CA course.as i am now facing trouble to study and my friends in their firms also now-a-days facing trouble by their principal.

  90. Yes it is. We should all send letter and written communication to ICAI president. The provision seem to benefit more to those in practice and very very harsh on students for no mistake of them. These provision give open license to C.A. in practice to exploit the articles under them.

  91. Dipesh says:

    This is so hard and difficult

  92. Hanisha says:

    This information is relevant for all CA articles, & everyone should read this

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