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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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139 Comments

  1. 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.

  2. naveen kumrah says:

    Sir,
    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 ?

  3. 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.

  4. 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

  5. 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.

  6. 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?

  7. 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?

  8. 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…..

  9. Prabhakar Geedula says:

    Sir,
    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.

  10. 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

  11. 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

  12. 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.

  13. 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.

  14. 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.

  15. MANISH MALHOTRa says:

    SIR MAINE ARTICLESHIP KE KEWAL EK MAHINE HUE HAI AUR MUGHE TRANSFER CHAHIYE , PAR MERA CA SIGN KARNE KO TAIYAR NAI HAI, MAI KYA KARU.SIR MAI RUK IS LIYE NAI SKTA KYOKI HAMARA CA ARTICLE SE GALI DE KE BAT KARTA HAI. HAMESA GALI DETA RAHTA HAI.

  16. 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

  17. 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.

  18. 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.

  19. 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.

  20. 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.

  21. 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 !!

  22. 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????????

  23. 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

  24. 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

  25. 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.

  26. 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?

  27. anchit says:

    RESPECTED PRESIDENT, SIR
    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

  28. 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

  29. 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

  30. 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

  31. 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.

  32. 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

  33. 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.

  34. 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.

  35. 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.

  36. 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,

  37. 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,

  38. 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?????

  39. 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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