As per the ICAI curriculum, the students have to undergo the CA Articleship training of 3 years after clearing any group of CA Intermediate (new syllabus).
This training has to be taken under a practising Chartered Accountant and during such a period an Article is allowed to take leaves and can also take transfer for some reasons.
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ICAI Rules for CA Articleship Termination
As per ICAI CA Articleship Termination rules, the transfer or termination is permitted in the following cases only.
- In case the working parent of the article gets a transfer with a minimum distance of 50 KM, the article can apply for the transfer but the parent transfer certificate is need to be submitted to his/her Principal.
- The Principal is required to make the payment of the requisite stipend. In Case of any irregularity or the non-payment of stipend with reference to regulation 67, the article can apply for the transfer or termination.
- In case, the article assistant wants to serve the balancing period of their training outside India.
- The article assistant can also apply for the transfer or termination in case of death of the Principal under which he/she is registered.
- In the case of the extreme health issue, the articleship can be discontinued for a minimum limit of three months but in this case, the candidate is required to submit the medical certificate from the Government Hospital.
During the office hours, the article assistant is also not permitted to pursue any course including graduation because the class timings usually clash the office hours. The students who want to pursue such CA course beside Chartered Accountancy have to take permission from ICAI.
Also Check: CA Articleship Registration
Procedure for Transfer/Termination of CA Articleship/Practical Training
The first year article can take transfer anytime without any limitations or boundations. So if you are not satisfied with the work or the behavior of your Principal then Hurry up you can take the transfer without any limitation in the first year only.
The candidate is required to prepare an application request on the letterhead of your Principal duly signed by the Candidate and Principal.
The application shall be forwarded to the ICAI within 30 days from the date of transfer and ICAI will also send you confirmation in 30 days with the receipt of application.
However, it’s not easy to take the transfer in 2nd and 3rd-year articleship because the rules and procedure are very strict.
Download Form 109 for Termination of Articleship
In order to take the transfer, the candidate has to fill Form 109 issued by ICAI for the termination of articleship.
The termination letter is required to be submitted to the ICAI apart from the articleship training report as specified in the training guide.
| Form 109 | Download |
Submit the articleship form at the appropriate regional office.
| Area | Address |
| Gujarat, Maharashtra, Goa and Union Territories of Daman & Diu and Dadra & Nagar Haveli | Western India Regional Council of The Institute of Chartered Accountants of India, ICAI BHAWAN 27, Cuffe Parade, Colaba, Mumbai – 400 005, Phone: 022-39893989 Fax: 022- 39802953, E-mail: wro@icai.org |
| Andhra Pradesh, Kerala, Karnataka, Tamil Nadu and the Union Territories of Pondicherry and Lakshadweep Islands | Southern India Regional Council of The Institute of Chartered Accountants of India, ICAI BHAWAN, 122, M.G. Road, Post Box No. 3314 Nungambakkam, Chennai – 600 034, Phone: 044 – 39893989, Fax: 044-30210355, E-mail: sro@icai.org |
| Assam, Meghalaya, Nagaland, Orissa, West Bengal, Manipur, Tripura, Sikkim, Arunachal Pradesh, Mizoram, Andaman-Nicobar Islands | Eastern India Regional Council of The Institute of Chartered Accountants of India, ICAI BHAWAN, 7, Anandilal Poddar Sarani (Russell Street) Kolkata – 700 071, Phone: 033- 39893989, Fax: 033-30211145, E-mail: ero@icai.org |
| Bihar, Chhattisgarh, Jharkhand, Madhya Pradesh, Rajasthan, Uttar Pradesh, Uttarakhand & Uttranchal | Central India Regional Council of The Institute of Chartered Accountants of India, ICAI BHAWAN Post Box No. 314, 16/77B, Civil Lines, Behind Reserve Bank of India, Kanpur – 208 001 Phone: 0512-3989398, Fax: 0512- 3011173 E-mail: cro@icai.org |
| Delhi, Haryana, Himachal Pradesh, Jammu & Kashmir, Punjab and Union Territory of Chandigarh | Northern India Regional Council of The Institute of Chartered Accountants of India, ICAI BHAWAN, 52-54, Institutional Area, Vishwas Nagar, Shahdara, Delhi 110032, Phone: 011-39893990, 30210601, Fax: 011- 30210680, E-mail: nro@icai.org |