Articleship Transfer Rules as per ICAI and Forms

Articleship Transfer Rules: Upon enrolling as a CA student through the CPT Route or the Direct Entry Route, one must undergo a mandatory 3-year Articleship Training under a Chartered Accountant as part of the CA Curriculum. Throughout this period, students have the flexibility to take leaves and even transfer their articleship.

Articleship Transfer Rules

• If the article's parent, who is working, gets transferred to a location at least 50 KM away, the article can request a transfer. However, they must provide the parent's transfer certificate to their Principal. The Principal must then ensure the stipend payment is made correctly. If there are any issues or if the stipend isn't paid as per regulation 67, the article can request a transfer or termination.
• If an article assistant wishes to complete part of their training outside India, they can apply for transfer or termination.
• In the unfortunate event of the Principal's death under whom the article is registered, the article assistant can apply for transfer or termination.
• If the article faces severe health issues, they can pause their articleship for at least three months. They must provide a medical certificate from a Government Hospital.
• Article assistants are not allowed to pursue any courses during office hours, including graduation, as they usually clash with office hours. Students who wish to pursue other courses alongside Chartered Accountancy must seek permission from ICAI.4

Enroll Now for PW CA Courses

Articleship Transfer Rules for 1st Year

Articleship Transfer Rules for 2nd and 3rd Year

1. Medical reasons requiring a break in articles for at least three months (supported by a Medical Certificate from a Government Hospital).
2. Transfer of a working parent to another city at least 50 kilometres away (supported by a transfer order and relocation proof).
3. Misconduct involving serious wrongdoing.
4. Other valid reasons, including those already permitted in the Chartered Accountants Regulations, 1988:

• • Industrial Training (Regulation 51)
  • Temporary transfer of articles (Regulation 54)
  • Transition from PCC to IPCC (only for termination of articles; re-registration allowed after passing Group-I of IPCC)
  • Principal's death (Regulation 57(1)(c))
  • Principal ceases practice (Regulation 57(1)(a))
  • Principal's name removal from the Register of Members for any reason (Regulation 57(1)(b)
  • Marriage-related relocation to another city at least 50 kilometers away
  • Irregular or non-payment of stipend as per Regulation 67
  • Desire to complete training period outside India
  • Principal's relocation to a city more than 50 kilometres away.

Articleship Transfer Forms