Transfer/Termination of Articleship – (01-07-2009)
[Regulation 56(1)]
In accordance with the decision of the Council, the transfer/termination of articleship in terms of Regulation 56(1) of the Chartered Accountants Regulations, 1988 shall be permissible to an articled assistant on satisfying any one or more of the conditions as stated below: –
- 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.
- Grounds already permissible in the Chartered Accountants Regulations, 1988 (on submission of requisite proof of the act warranting transfer/termination of articleship): –
The articled assistants are required, in the first instance, to get the consent of the Institute before getting Form 109 signed by the Principal, in their own interest.
The request, on any one or more of the aforesaid grounds, of an articled assistant on a plain paper with recommendations of the Principal for transfer / termination of articleship accompanied by evidence/proof (self-attested by the articled assistant) to the satisfaction of the Institute be made.
Secretary
30th June 2009
if tranfer is taken on the basis of Irregular payment or non payment of stipend with reference to Regulation 67 what are the document to be submitted by me?
sir i taken transfer before completing one year due working environments and due to health problem i have not taken exams held on November. 2014. so i am going to write exams in the month of may 2015.In order to attend IPCC exam on direct entry scheme i am eligible to write exam in the month of MAY 2015. so now can i take sign of my CA sir for confirmation regarding my training period to submit exam form to ICAI.
Transfer taken on 29-11-2014 and still now i have not submitted 109 form to ICAI.
sir/madam I am requesting u to give me solution as soon as possible to my mail ID. please sir do needful. – See more at: https://taxguru.in/chartered-accountant/icai-specified-some-more-conditions-for-transfertermination-of-articleship.html#comment-1489187
sir i taken transfer before completing one year due working environments and due to health problem i have not taken exams held on November. 2014. so i am going to write exams in the month of may 2015.In order to attend IPCC exam on direct entry scheme i am eligible to write exam in the month of MAY 2015. so now can i take sign of my CA sir for confirmation regarding my training period to submit exam form to ICAI.
Transfer taken on 29-11-2014 and still now i have not submitted 109 form to ICAI.
sir/madam I am requesting u to give me solution as soon as possible to my mail ID. please sir do needful.
Please write a letter to ICAI. And principle cannot refuse to sign 109 if institute has already granted permission.
Dear Sir/Madam
I am in the first year of artilcleship, belongs to bhiwani, Haryana and for doing articleship i have to come and go from delhi. i took a room in delhi due to which i become illhealth my doctor said me thant i should continue to my study from bhiwani so i want transfer from the firm of delhi and for this purpose institute aiso issued a letter in this behalf when i said about this to my sir then he said that i will not give the transfer and will not sign the form no.109.
please tell me what should i do,
what is regulation 54
secondment of article