Articleship Transfer/Termination Rules

The Rules Regarding Termination/Transfer of Articleship are

I.Termination of Articleship is permitted without any restriction during the first year of Training

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.


Posted on January 31, 2013, in CA Articleship and tagged , , , , . Bookmark the permalink. 2 Comments.

  1. I want to ask that I want to transfer my article ship. I join to CA in dec2012 what procedure I have follow .please tell whether I change my CA or not.

  2. Guru Rajeshwar

    Dear sir, This is my fourth month articles going on, In my Office my principal treats me like a dog,He always scolding me without any reoson his words are more poisoneous, I cant control myself,if there is possible for transer articleship? please help me to terminate articleship

Share your thoughts.. on the Article

Fill in your details below or click an icon to log in: Logo

You are commenting using your account. Log Out /  Change )

Google+ photo

You are commenting using your Google+ account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )


Connecting to %s

%d bloggers like this: