In a major flexibility for CA aspirants, the CA Institute, regulator of the chartered accountancy profession, has given articled clerks a choice to opt out of the existing arrangement with a principal during the first year of articleship. “Articled clerks can now transfer to another practicing chartered accountant in the first year. Earlier, there was a blanket ban and no transfer was permissible for all three years.

“Now, we are giving students an option to transfer in the first year. But for the second and third year, the restrictive clauses will continue to apply,” Mr Amarjit Chopra, ICAI President, told BusinessLine, here.

An articled clerk is a trainee attached to a practicing chartered accountant.

There is a deed of articles for the duration of three years.

Hitherto, CA students were unable to transfer to other firms even if the existing one did not suit his or her requirement.

“Many occasions, students felt they had entered a wrong firm or there was no compatibility with the principal. But now the flexibility to transfer is being provided.

“This will benefit both the student and the principal,” Mr Chopra said.


Transfer/Termination of Articleship

[Regulation 56(1)]

In partial modification of the announcement dated 30th June 2009 regarding transfer / termination of articles the Council in its recent meeting has decided that the transfer/termination of articleship in terms of Regulation 56(1) of the Chartered Accountants Regulations, 1988 shall be permissible on the grounds as stated below: –

I. Transfer /termination of articles is permitted without any restriction during the first year of articles.

II. During rest of the articleship period on satisfying any one or more of the conditions as stated below: –

1. Medical grounds requiring discontinuance of articles for a minimum period of three months (on production of a Medical Certificate issued by a Government Hospital).

2. Transfer of parent(s) to another city.

3. Misconduct involving moral turpitude.

4. Other justifiable circumstances / reasons: –

(ii) Grounds already permissible in the Chartered Accountants Regulations, 1988 (on submission of requisite proof of the act warranting transfer/termination of articleship): –

a. Industrial Training (Regulation 51)

b. Secondment of articles (Regulation 54)

c. Conversion from PCC to IPCC (for termination of articles only. Re-registration of articles to be allowed only after passing Group-I of IPCC)

d. Death of Principal [Regulation 57(1)(c)]

e. Ceasing of practice by the Principal [Regulation 57(1)(a)]

f. Removal of name of the Principal from the Register of Member due to any reason [Regulation 57(1)(b)]

(iii) Marriage basis (only if there is relocation to another city involving distance of 50  Kms).

(iv) Irregular payment or non payment of stipend with reference to Regulation 67.

(v) Articled assistant desires to serve balance period of training outside India.

(vi) Shifting by the Principal to another city involving distance more than 50 kms.

The articled assistants are required 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 alongwith the recommendation/ consent 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. Request for transfer not accompanied by consent of Principal shall not be accepted.

In case of dispute between principal and articled assistant, the matter be settled amicably among the articled assistant and the principal concerned and the Institute shall not interfere in such cases.

2nd July 2010 Secretary

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114 responses to “ICAI issued notification on Transfer/Termination of Articleship, allowed Transfer during the first year of articles”

  1. Akash Tiwari says:

    Dear Sir,
    I am 2nd year articled assistant in a firm and i want transfer because there is no work in this firm related to tax and other audits except internal audits.Here is nothing to learn more in practice. On this ground can i get transfer.

  2. jayarao says:

    Dear Sir,
    I am in second year of my articleship and completed 16 months of my training but my principal does not give me work because of which i am not satisfied with my work. If i asked him for another work he directly say no. Is there any procedure for transfer? He made me sit idle in the office till evening. My office timing is 10:00 to 6:00 but he do not permit any article to leave office at time. He also dont send me on audit since one year has passed. Please someone help me.

  3. Soni says:

    Sir i have cmpltd 4 month of articleship…i want to terminate my articlship because of dispute with my principal.what are the necessary document required along with form 109..should i wait for icai reply..or cn i start my articleship with new i fill form 102 and 103 with my new principal…guide please..??


    whether 11 month 24 days will be considered as one year or less for the purpose of transfer under mutual consent, becouse they considered me as one year completed.

  5. Mahesh says:

    Leave Earned in first auditor.
    Can I transfer the leaves earned on first auditor to next auditor.
    Please give the reply at an earliest.

  6. Ramya says:

    Sir I completed 2years 2 months articles on Feb 2017. Some personal reason for terminate my articles. But icai will allowed for attend an ipcc exam pls reply

  7. Bhargavsivakumar says:

    I completed my IPCC First group in Nov2015 and doing one month of articles in may-june 2016.I take termination from that firm and not joining in any firm until January 2017.Recently I joined for articles in another firm.whether that one month period will be consider in 3 years of articles or not and how I registerd now

  8. komal says:

    sir ….. i have cleared 2 months training in a firm….now i decided to take transfer to other firm …….. but my principal refuse to gave me transfer…….. now i just want to know, is any strong reason required to take transfer in first year also…. is notification is only favourable for principal………
    there is no any option for article ???????????

    • sahil aggarwal says:

      i am also having the same problem. kindly let me know if u find any solution to this. or what you tried ?



  9. vidhi says:

    i have taken termination after 11months 27days of articleship
    So do i need to give any strong reason to icai for termination or its fine if i submit only form109.

    • Article says:

      I’m at the same situation now..will icai accept my termination after articleship period of 11 months and 29 days?

  10. Mahima Gupta says:

    Sir, I completed my 2 years of articleship. My attempt is in May, 15. But due to some reasons I couldn’t complete my Articleship and didn’t appear for CA final exam too so I applied for termination letter. But now i.e. after a year I’d like to give my exam. How do I deal with this ? How can I re-apply for Articleship n CA final exam ?

  11. G SRIKANTH says:

    sir i will complete my 3 years articles period on 23.04.16,but i have taken leaves around 250 days, whether i can do my excess leaves with another principal and i want to know whether it is obligatory on the part of present CA and which form i should submit and whether it will effect my final attempt in May 2016

    • Castudent16 says:

      You can either do under current employer or new employer.
      What is the total number of leaves taken in 3 years??

  12. Rupali Raj says:

    i have completed 11 months of my articleship and i have taken transfer also due to medical reason but again i want to take transfer as there is no much work in my firm to learn. Sir please suggest me can i take second transfer within 1st year of my training in the same city?

  13. MADHURI SODEJA says:


  14. amit says:

    sir , I completed 9 months articleship then i take transfer to another firm but after join next firm my principle said me you know anything and u dont have confidence to talk and critized me more but after some time my principle said me take transfer .
    but in 3 year how can i take transfer and how to join another firm ..
    who will give me articleship for 1 year

  15. Ishamuddin says:

    Dear sir
    My principle is allow to take transfer only through misconduct involving moral turpitude.
    Sir can I take transfer via misconduct
    Involving moral to turpitude.
    What will the impact on my article ship if I doing so.

  16. ca student says:

    After 15 months I discontinued articleship can I take Ipcc examination?

  17. pooja says:

    I completed 15 months Articleship now I want to discontinued article ship. if I rejoin articaleship then i will join from beginig or how much day left my article training?
    please conclude that question.

  18. javed says:

    Sir/man can I make articleship deed for 9 months.bcz I m from direct entry so first I want to complete my ipcc then I will like to join article assistant in the big 4 so plz suggest me is it possible if not than what should be the alternative for 9 months articleship.

  19. Ganesh says:

    Sir my daughter has completed her two year of articles with .ca company and now in 3rd year she wants to continue her articles by doing industrial training but her principal is not willing to give her transfer what she can do now please help her this is very urgent matter

  20. lakshmi says:

    i m done with my 8 months training from old employer,now because of some issues i can not continue with can i properly cancell old articleship form and start a new training with a new employer.

  21. PANKAJ says:

    Dear sir,

    I am in second year of my articleship and completed 16 months of my training but my principal does not give me work. He always give me work of normal sale purchase and bank entries as well as perosnal nature. because of which i am not satisfied with my principal. If i asked him for another work he directly say its enough. Is there any procedure for transfer/termination without effect on my articleship / carrear ? He made me sit idle in the office till evening. My office timing is 09:30am to 07:30pm . Please suggest me what i can?

    Thanks & regards

  22. vishal says:

    Dear Sir,
    I am in second year of my articleship and completed 16 months of my training but my principal does not give me work. He always give me work of ROC making resolutions etc because of which i am not satisfied with my work. If i asked him for another work he directly say no. Is there any procedure for transfer? He made me sit idle in the office till evening. My office timing is 10:00 to 6:00 but he do not permit any article to leave office at time. He also dont send me on audit since one year has passed. Please someone help me.

  23. shakila says:

    sir , if im terminating my my articles in the middle of the month stipend will be given are not as per icai rules

  24. Saurav jaiswal says:

    Sir,i completed 2.5 years of my articleship but now my principal has left his designation as a partner in the firm and he is serving as a employee in the firm ,so is my srticleship can be cmpleted under him?

  25. AMIT YAND. says:

    I completed 11 months artcileship & terminated Articleship under Direct entry IPC (inter). M I eligible to appear for Nov. 2015 exam ? plz help me

  26. ISHMEET says:

    sir,if in any case article wants a transfer b’cz he/she is getting better opportunity under a one year period only but the senior does not allow.
    so can v get any type of help from icai at that time????

  27. Farhan Panja says:

    Hi Sir
    Sir I want to transfer my articleship from Maharashtra to Gujarat. And I have completed 1.5 Years in one firm but due to my Personal problem I want to transfer so what procedure I follow. Please suggest for same in detail.

  28. Farhan Panja says:

    Hi Sir
    I want to Transfer my Articleship after completed 1.5 years in one firm in Maharashtra. But due to my personal problem I want to transfer in Gujarat so what procedure I follow. Please suggest the same in detail. Please…

  29. sarabjit mand says:

    Sir m in last year of my training but there is some issues with the principle and my CA is ready to give me transfer. he said that principle has power to terminate me but can you please provide me the procedure & is he right?

  30. Ca student says:

    Sir my ipcc second grp coudnt b cleared since 3-4 attempts .and I have completed 2 years and 5 months of articleship . And I m doing my articleship in thane which is Not having proper work environment ..and my principal behaviour is also not good ..he used to call or mail me again and again even I was on leave for study ..sir his behaviour is so,rude and harsh towards girls ..sir can I take termination from articleship now and join it after 4-5 months ..and sir can I give my final attempt in Nov 2015 and den join remaining articleship period ??? Sir plzz suggestme wat should I do ..sir plzz rply urgently .

  31. Chetan says:

    Dear sir,

    I Have completed my 1.5 years of articleship. Now I want to take transfer and go back to my home town as my financial condition is not so can i take transfer for the same reason????

  32. jasleen says:

    Sir m in last year of my training but there is some issues with the principle and my CA is ready to give me transfer but can you please provide me the procedure that how can I take transfer from my firm.

  33. Mini says:

    i have completed 1 yr of articleship in delhi . I want to go my hometown back in chandigarh due to some family issues . am i eligible to take transfer ?

  34. kapilesh sharma says:

    please help me regarding this matter. My financial condition is weak and my principal is not giving me any stipend. So sir please tell me the procedures to transfer if possible or if cancel than tell me the procedure for cancel. I am doing articleship from Jaipur. So sir please tell me the procedure as soon as possible. So sir please help me.

  35. Prathap kumar. T says:

    Sir i need a answer for Sukantha Laha’s query….he has sent dt query at 7:22pm on june 5th 2014, bcoz, even i too in same dilemma……. pl suggest me wid gud news i ll b waiting 4 ua result… send me a mail as ua erliest.

  36. ca student says:

    Sir please help me
    I am doing my articalship from Ahmedabad and 11 month is completed and I want to take transfer to my home town because at home condition is not good can I get transfer please reply

  37. donika says:

    Sir, I left my study after passing first group of IPCC before two years because of some problem now I wants to start articleship and further study in C.A. so is it possible to start???

  38. surbhi vaishnav says:

    sir i have taken transfer from articleship around one month ago but have not deposited any copy transfer form to my previous principal since i had no idea about the procedure. so i just want to confirm that is it compulsory to deposit a copy of transfer form with previous principal .will not depositing cause any effect

  39. shraddha says:

    i m pursuing 4th month of last yr of my articleship. Since my office is in south delhi and i live in ghaziabad,i was staying in a PG near my office uptill.
    but now due to severe financial & some other personal problems i have to shift back to home which has made travelling from home to office inconvenient from both financial & time wise.

    i want to know whether ICAI can help me out in this on requesting for a transfer?

  40. Rajni says:

    Respectfully sir,
    I have completed 1year & one month of article ship but now I wants to change my firm. Because in the completed period of article ship, my work was only limited to concurrent audit. My principal does not want to give any work except concurrent audit. also in next 1year, they want to give only work of concurrent audit. Please advise me, what will I do to change my work/firm.

  41. Anurag Dubey says:

    Dear sir what first year treansfer demaned of aney types provided aney resion in institue.

  42. Mohid says:

    Hi sir,

    I discontinued my CA around 10 years back due to personal problems and my articleship was complete except that there is excess leave taken by me during articleship period. Now am I eligible to write CA exam? And do I need to do articleship again for 2 or 3 years? Please advise.

    Appreciate your help.


  43. raghu says:

    To Somashekar –

    Minimum stipend is Rs.1000 per month for Cities/towns having a Population of twenty lakhs and above.

  44. somashekhar says:

    Hello sir,
    please assist me sir with my problem.
    i am doing articleship in CA firm ,i completed 8 months articleship but i want take transfer but my principle is not ready to give tranasfer and decrease stipend and increase working hours,he is asking me to do the work in public holidays.

  45. sachin agarwal says:

    at present m doing my articleship training in jaipur. But now i want to take transfer from my articleship but the problem is that i have completed my articleship of 23 months.But now I have a serious problem in my home and for that I have to terminate my articleship training, my family condtion very week. m going my born palce then started my articalship. so plz suggest me what is the process of transfr… plzz sir reply me

  46. Rashi says:

    Dear Sir,
    I have completed my articleship training of about 16 months.But now for my C.A. final studies i have to take transfer from Kanpur to Surat.
    I have found better coachings in Surat as compared to Kanpur. but i am having problem in taking transfer regarding the reason for transfer. May you please tell me whether my reason for transfer shall be accepted by the Institute. And if no then how can i take transfer?
    Hope to receive your reply soon.

  47. Nishi soni says:

    I am in 2nd year of articleship & want to take tranfer. I am living in nagpur & registered here only & my home town is balaghat. So can I take tranfer to balaghat??

  48. SUKANTA LAHA says:

    Dear Sir/Madam,
    I am a student of ICAI IPCC direct scheme. I have completed My Orientation Program and IT training and after that I am doing articleship training for last 10 months. But now I have a serious problem in my home and for that I have to terminate my articleship training and have to join a job. But I want to rejoin articleship after a year and wish to complete my study. Is it possible that when I shall rejoin after a year the previous ten months articleship will be counted??

  49. r.c says:

    Dear students,
    Have read all the responses. Some points i would like to make on behalf if principals
    1. Pl enquire about the firm before joining. Will be less stressful to all cincerned. No point in complaining if you are not taking precautions.
    2.our Insitute is not a judicial body to pass judjements. It has various issues to deal with in the betterment of profession. Give them a brwak.
    3. Now if you have landed in firm which eventualky you dont like it is advisable to involve elders espc. Parents. I have seen many cases where things settle amicably if parents get into picture.
    4. Many young people do not want parents to talk to principle…reason may be to cover some things unknown to parents.
    If you really want a transfer and if u think u r right…then no harm in settling issues with firm through parents. Believe me it works.

  50. subekshya bhattarai says:

    respected sir,
    m nepali student studying ICAI. can i do my articleship in nepal or i have to do in india?

  51. deepak says:

    Respected sir,

    at present m doing my articleship training in sonepat, haryana. But now i want to take transfer from my articleship but the problem is that i have completed my articleship of 17 months. so plz suggest me how can i take transfer in 2nd year plzz sir reply me.

  52. deepak says:

    Respected sir,

    at present m doing my articleship training in Sonepat (Haryana). But now i want to take transfer from my articleship but the problem is that i have completed my articleship of 17 months. so plz suggest me how can i take transfer in 2nd year plzz sir reply me.

  53. Vishwanath says:

    Sir i have completed 1.5 yrs of articleship in kerala and now my parent is going to live in bangalore .what evidence should i submit to get transfer to bangalore.

  54. naveen kumrah says:

    I have taken the transfer in my first year of articleship six times. Now I’m joining other firm, but they are not beleiving that tranfer is allowed many a times in first year. They want the evidence in written but none of the icai member is giving, So what can i do now ?

  55. preeti pandey says:

    I want to know the time period within which i have to register myself after transfer of my articleship from one principal to another. And whether any fees is required if delay has been made in registering myself.

  56. kishore singh says:

    Dear Sir,
    I have completed 1 year and 7 month of my articleship. Now i got an opportunity to serve as an article in one of the best firms but they are ready to take only secondment cases. My current principle is not ready for secondment.he give transfer. I want to take a transfer so that I can arrange my secondment from elsewhere. How can I make this possible? Please help me

  57. Rahul says:

    Dear Sir,

    I have been registered with a firm currently.They just reduced my stipend & also increased the working hours.Now when I changed my mind & thought to take a transfer they are not giving me the transfer which actually is against the act of ICAI.Can you please suggest me some solutions for this?I am actually fed up from this firm.Please give me some good reply.

  58. Rahul says:

    Dear Sir,

    I am registerd with a firm currently.They reduced my stipend & also timing are increased by them.Now i have changed my mind and thought of taking a transfer when I have completed my 5 months but the Principal is not giving me the transfer.What is the solution for this?They are going actually against the act of ICAI.There should be some sort of support from Institute.Can you please suggest me something?

  59. Pankaj sen says:

    dear sir. i have complete my articleship 1 year and 3 months in mumbai, but now my father is heart patient and suffering from heart issue and he is leaving at rajasthan and I needed to transfer for my father’s care, due to this reason i shall want to complete my remaining articleship from rajasthan. Can i take transfer?

  60. Nikhil says:

    If I take tranfer from northern region to western region in that case whether my registration number will change??? ya it will remain same…..

  61. Mohammed Thaha says:

    I am in my 3rd year of articles can i take transfer, if yes then to which address should i send my letter for request

  62. Prabhakar Geedula says:

    I have completed my one year and 20 days of my articleship, and applied for transfer but it rejected by the institute. What Solution for it.

  63. Sonam says:

    Dear Sir,

    I have completed 1 year and 1 month of my articleship. Now i got an opportunity to serve as an article in one of the best firms but they are ready to take only secondment cases. My current principle is not ready for secondment. I want to take a transfer so that I can arrange my secondment from elsewhere. How can I make this possible? Please help me

  64. lakshmi says:

    Respected sir,
    I have completed 1 year & 1 month of my articleship. how can i get transfer,is there any possibilities? pls reply me sir.

  65. sonam says:

    sir i terminated my articles and i joined in a new firm but that new employer is offenly scholding me and using bad words .sir plz tell me is there any possibility to terminate second time

    • Neelam says:

      You are in which year of articleship? The problem you are facing is with me too. Can we contact each other so that we can discuss our problems and do the same. If yes then, send me a mail on email id : so that I can send you my contact number…. Its a genuine reply..

  66. An Article says:

    Dear Sir plz help me out as soon as possible. I have completed 1 year & 10 months of my articleship. My Prinicipal is misbehaving with me (talks using badwords, even talks bad about parents too). I am not going to office since last 2 weeks, I want to get transfer. What should I do for the same? My Principal is ready to give me transfer.

  67. Santosh Kandel says:

    I am really depressed because I dont see good career from my firm.. Aisa lagta hai training nahi ek labour ki tarah duty karr raha hu. Icai agar sach mey chahti hai ki uski students me ek achhi kabiliyet aajaye, ek practicle obstacles ko face karne ki taakat badhjaaye apni ca career mey toh then students must be given freedom to take transfer without any single condition. Sale purchase ki entry daal k i dont think ki koi aadmi ek successful chartered accountant banjaayegi. Agar koi firm apni articles ko training k dauraan growth nahi de paati hai toh usko jabarjasti pakad kar rakhne ki v koi hak nahi hai. Agar koi bolta hai ki ca stipend deta hai during training .. Toh my reply is vaad mey jaaye ye sab, article se behtar toh ek chapraasi ki jindagi hai .. Behtar kamata v hai aur apni zindagi se khush v hai kyu usko apni career ki chinta khaaye nahi jati.

  68. Santosh Kandel says:

    Agar real fact bataau to ekdam bekar hai icai ki ye first year period wala relief. Students ki aakhon mey dhul daalne wali kaam hai. Dekhoto sahi, ek taraf se kehdiya ki transfer le sakte ho, aur dusri taraf se condition rakhdiya bachne k liye ki koi v dispute par icai interrupt nahi karegi.. Arey yar toh fir kis chiz ki relief damn it. Article bechare oisehi depression ki sikaar ho jate hai. jab article ko lagta hai ki wo apna current firm per happyily training nahi kar paayega to transfer lene me ca ki consent kyu chaahiye ha?? Apni life ki acchhai k liye ca k consent hona i dont think this is very much important. Bakwas partial amendmend hai ye sab.

  69. Ca articie says:

    If ICAI is not interfere than how can the principle give termination?

  70. MANISH MALHOTRa says:


  71. pooja says:

    what is the time period for joining articleship
    after termination

  72. jayasree puppala says:

    i had taken termination from my principal and i furnished 109 to icai but i omitted the details of my stipend ,as i worked only for 21 days and i joined in a new firm .few days back i received a copy of corresponding letter from icai to my previous principal to send the details of stipend with in fifteen days but i didnt receive any stipend what should i do now ,please suggest me

  73. An article says says:

    can firm terminate his article b coz of mis understanding in misconduct clause..

  74. Jakey Rohira says:

    Respected sir,

    at present m doing my articleship training in new delhi. But now i want to take transfer from my articleship but the problem is that i have completed my articleship of 21 months. so plz suggest me how can i take transfer in 2nd year plzz sir reply me.

  75. shravan says:

    what is the time period for joining articleship after termination

  76. sudarshan says:

    dear sir, i am sudarshan from kakinada andhra pradesh. i have joined articles recently just 20 days before and already signed the deed and sent the form 103 to the institute. now i am unhappy with the current firm i am working. so i wish to tranfer to another CA. Kindly tell me the procedure.
    thnaking you.

  77. YESHU JAIN says:

    what’s the procedure for re-registration of articleship in another region i.e from delhi to kolkata

  78. Md shahbaz shamim says:

    Hi,i would like to know can the principal sign from the back date approx 3 months or more, in case the article is working under him from the aforesaid period,but form was not signed like 102,103etc. would icai raise any objection on this issue.

  79. Ashok says:

    Hi friends,

    Check out the following link and post your grievance there…….you may get a solution…..

    If it does not work, try some thing and some more until your problem is solved……..Dont just stick on the path, just because your in……..try a solution if you want to be happy…….

    All the best………

    Get to me @

  80. Chandrakant Gopale says:

    I have passed IPCC Nov’10. I have joined articleship in Feb 2011.Because of firm’s head office in Banglore, There is no such work in Mumbai branch.So I have to take transfe. 2 Months is completing in 12 April. What is the procedure to transfer. Can Principal refuse to transfer.
    Please Reply
    As early as possibe.

  81. tapan chhabra says:

    Even de councillors at de ca institute clearly says this is a useless regulation by de council since consent of de principle is required, you need contacts in de institute to get your work done! corrupt hai saale sab ke sab !!

  82. amrita says:

    I am an ipcc student started my articles in aug 2010. I dont wanted to continue in the same firm so asked my principal for transfer. He said he will not give transfer at any cost.

    For IPCC students we can change our employer in the first year of our training.then wat does that mean???? if my present employer says no i hav to continue with him or what?????????

    Transfer in the first year of articleship requires CONSENT OF PRINCIPAL????????

    • tapan chhabra says:

      I ve de same issue, i asked my principle for transfer in 9th month of my articleship, for which he refused and now its been another 4 months. life has become worse in here, applied to de ca institute,no replies for last 2 months, now since m in my 2nd year of articleship, i ve nothin left but 2 more years to waste, if you find a remedy to this, lemme know!
      mail me at

      • iqbal says:

        tapan ji aap apni articlesip change kar sakte he
        1.aap moral aptitude ke basis par apna transfer kara sakte he
        2.aap apni baki articlesip abroad jakar kar sakte he
        3.aap apne parents ka transfer karwakar b apna transfer kra sakte he
        4.aap marriage basis par b apna transfer kra sakte he

  83. Rahul Sood says:

    Some CA are taking undue advantage from their articles .
    Articles are not able to learn much
    but principle is just taking work from them in a least cost
    and Article Can do nothing
    Please give justice to us

  84. Rahul Sood says:

    Respected Sir,
    Our lives are based on C.A
    So At least we must have freedom to Get transfer so that we can maintain a better coordination with our trainer
    By this Regulation,the persons who were registered previously,they cannot get transfer even if they want to
    Plz do something otherwise capable students even wont be able to do CA
    just only because we are slaves of our principal
    Plz dont make us slaves

  85. Rahul Sood says:

    Respected sir
    Our lives are based on C.A.

  86. shrikant says:

    i would like to know whether there is some provision by which an indusatrial trainee in his last 9 months of articleship period , if he feels that he should not continue doing industrial training and should go to soe CA firm to pursue and gain exp in the filed which he wants……then can he take transfer from that ind training company to a CA firm to work under a CA say learning taxation work etc…???
    does the ICAI allow that in that last 9 months of articles??

    ICAI does have a rule that article can get transfer to other compnay for industrail training in last 9 months and no restriction is there reagarding no. of transfers from one company to another as an industrail trainee.

    • MADHURI SODEJA says:

      sir, please help me to guide how to make the application if i take the transfer after one year on medical graund please mail me the draft format of aaplication….


    respected sir…are we required to join another firm within that first year only…plz reply sir

  88. rupesh says:

    respected sir
    I am pcc student,what is the process of transfer of article-ship because of city change where father is not in government job and what papers are required?

  89. sachin says:

    respected sir,
    i’m pcc student,what is the process of transfer of articleship because of financial crises ?

    Please sir reply quick.

  90. anchit says:

    Thank you for giving articles freedom to join another firm during the 1st year But sir please think about increasing the stipend of a article so that it may enable to him to meet some of his expenses of conveyance OR alternate step may be taken to make it compulsory for firms to provide conveyance allowances to articles for coming to office for a distance more than 5k.m

  91. vijay says:

    Sir this is totally unfair that we cant register in the same city where we need to work like slaves for 3 1/2 yrs and where we r not getting any exposure

  92. harshu says:

    I’ve completed 24 months of aricleship.I couldn’t pass the exam (PCC). Now I want to terminate the articleship training. For I have 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 date . what are it’s procedures? what should I do for getting the service certificate from my principal? pls reply

  93. Hitesh garg says:

    Thank you sir,
    But i have a question what to do if a principal is not giving transfer even to his first year article student just bcoz he dont have more articles in his office.uski life to kharab ho gayi na…how he wil endure him for 3yr.
    I request you plz reannounce that consent of the principal for the first year article is not reqd. Or the principal is bound in the first year. Thank you

  94. umesh kr. jaiswal says:

    Employer do not give transfer of articleship and having moral turpitude to article and having threatend to article for career destroyable.

  95. pradeep ojha says:

    thank you sir for relaxtion to articleship but in dispute among the firm and articles icai will not interface this is not good because mostly firm won’t transfer

  96. Mrs. Menon says:

    Dear Sir,

    As the stipend is very less compared to a full time job, why don’t you reduce the number of working hours so that this gives us an opportunity to do graduation or any other course along with training. A ‘no stipend’ plan is also justifiable in this case. This gives an opportunity to attend the subject training course during the day time for final exam.

  97. an article says:

    hey sir this is to unfair sir.Now, an article assistant who thinks for a better exposure in third /second year of training, can’t fulfil this needs because of this ban. ban makes us just slaves. only in a better working condition anyone can learn from it. otherwise it is a dumpwaste of time sir.

  98. anoop says:

    Thank you Mr.president for giving such relaxation for transfer of articleship traning in the frist year but do something more for articles they are also human being increase this relaxation period for two year and also look into the matter of stipend. Stipend given is not sufficent.

  99. MIntoo Jha says:

    Mr. President, thank you for relaxation for transfer of articleship training in the first year but request you to kindly do some thing for stipend because if you will see the price rise of travelling and other thing. Stipend seems very small.

    Thank you,

  100. Prabhakar says:

    Mr. President, Thank you for giving relaxation for first year articles.

    But it is still not fair because the provision of non-transfer make the life of an article like hell, if his/her employer is inhuman.

    It seems that you are in mood to give some relaxation to articles.

    Therefore, you are requested to fix a minimum period of 3-6 month under an employer but don’t restrict the trasfer of articleship.

    Thanking you,

  101. amit aggarwal says:

    verry gud mr. president u banned d transfer when we are in our first year and now we can not take transfer at all so where is the justice for us?????

  102. CA student says:

    what the f? This is bringing slavery system back to india. they dont increase stipend and now they are selling us as bonded labourers. We have the right to choose under whom we shall work. We need the Cgovt to intervene along with human rights commission. This announcement is just trying to show that they are doing sth; which they aren’t. ICAI is rotting now a days.

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