Contents In This Article
CA Articleship transfer rules / formalities / process
CA Articleship transfer within 1 year
CA Articleship transfer after 1 year / in second year
CA Articleship transfer form download
CA Articleship termination form 108
CA Articleship termination form 109
CA Industrial Training registration forms.
CA articleship transfer rules. In previous post we have given Procedure for CA Articleship Registration – Forms & Registration Status. Today we are providing CA Articleship Transfer / Termination procedure / process. In this article you can get How to transfer CA articleship within 1 year, How to transfer CA articleship after 1 year, How to transfer CA articleship in second year. You can also download CA articleship termination form 108 from below. Download Registration Forms of Articleship Training and Registration Forms of Industrial Training.
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See below CA articleship transfer / termination formalities
CA Articleship Transfer Within 1 Year
Transfer /termination of articles is permitted without any restriction during the first year of articles. So you can transfer CA articleship freely within 1 year.
CA Articleship Transfer / Termination After 1 Year / in Second Year
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:-
Transfer/termination of the articleship after completion of first year of articled training is possible 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.
CA Articleship transfer rules After 1 Year / in Second Year – Other Reasons
Other justifiable circumstances / reasons: – CA Articleship transfer after 1 year or CA Articleship transfer in second year.
(i) 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. Death of Principal [Regulation 57(1)(c)]
d. Ceasing of practice by the Principal [Regulation 57(1)(a)]
e. Removal of name of the Principal from the Register of Member due to any reason [Regulation 57(1)(b)]
(ii) Marriage basis (only if there is relocation to another city involving distance of 50 kms or more).
(iii) Irregular payment or non payment of stipend with reference to Regulation 67.
(iv) Articled assistant desires to serve balance period of training outside India.
(v) Shifting by the Principal to another city involving distance more than 50 kms.
The articled assistants are required to get the permission from the ICAI 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 along with the recommendation/ consent of the Principal for transfer / termination of CA 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.
Registration Forms of CA Articleship Training
Download below CA Articleship registration forms.
10.
Deed of Articles and Registration Form (Form 102 and Form 103)
–
Download
11.
For use where articles are assigned
106
Download
12.
Deed of Supplementary Articles
107
Download
13.
Service Certificate for Articleship
108
Download
14.
Termination of Articled Service
by mutual consent
in the case of death of employee
109
Download
(a) to be issued by the legal representative
110
Download
(b) by a surviving partner
111
Download
15.
Application for permission to study other course / engagement in business
112
Download
16.
Particulars of the Audit Assistant to be submitted for registration
113
Download
17.
Service Certificate of audit service in the case of death of employer
114
Download
(a) To be issued by the legal representative
115
Download
(b) by a surviving partner
116
Download
18.
Form for intimation of change of status of Principal.
118
Download
19.
Form for request by the Articled Assistant to his Principal for issuance of Service Certificate in event of Completion of articles
119
Download
20.
Form for intimation of Secondment of articles
–
Download
Registration Forms of Industrial Training
Download below CA Industrial Training registration forms.
21.
Apprenticeship Deed for Industrial Training
104
Download
22.
Service certificate for Industrial Training
105
Download
23.
Application for inclusion of name of the organisation abroad for imparting Industrial Training to CA Students
–
Download
24.
Application for inclusion of name of the organisation for imparting Industrial Training to CA Students
–
Download
25.
Format of undertaking & affidavit
–
Download
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