CA Articleship Transfer Rules, Form, Procedure Details


Articleship training is a compulsory training in CA curriculum which a CA student must have to be done for 3 years period of time. In some cases, due to some reasons, a CA student may not be able to continue the article-ship training continuously for 3 years in same Principle CA. The obvious reasons may be marriage of article or misbehavior of CA,  major change in location of residency and others which are given below. Students may be seeking articleship transfer after 1 year or 2 years of training. But articleship transfer/termination is permitted by ICAI in only some cases which are given here. Check below CA Articleship Transfer Rules, Form, Procedure Details 2014 by ICAI.

CA Articleship transfer

CA Articleship Transfer Rules

Below given are the CA Articleship transfer rule. It is permissible to an articled assistant on satisfying any one or more of the conditions as stated below.

A.   Transfer /termination of articles are permitted without any restriction during the first year of articles. [Source: ICAI 1]


B.  During rest of the articleship period on satisfying any one or more of the conditions as stated below. [Source: ICAI 2]

  • Medical grounds requiring discontinuance of articles for a minimum period of three months (on production of a Medical Certificate issued by a Government Hospital).
  • Transfer of a working parent to another city involving a distance of minimum 50 kms (on production of a certified copy of the transfer order and the proof of relocation to another City).
  • Misconduct involving moral turpitude.
  • Other justifiable circumstances / reasons: –
    • Grounds already permissible in the Chartered Accountants Regulations, 1988 (on submission of requisite proof of the act warranting transfer/termination of articleship): –
      • Industrial Training (Regulation 51)
      • Secondment of articles (Regulation 54)
      • Conversion from PCC to IPCC (for termination of articles only. Re-registration of articles to be allowed only after passing Group-I of IPCC)
      • Death of Principal [Regulation 57(1)(c)]
      • Ceasing of practice by the Principal [Regulation 57(1)(a)]
      • Removal of name of the Principal from the Register of Member due to any reason [Regulation 57(1)(b)]
    • Marriage basis (only if there is relocation to another city involving distance of 50 kms).
    • Irregular payment or non payment of stipend with reference to Regulation 67.
    • Articled assistant desires to serve balance period of training outside India.
    • Shifting by the Principal to another city involving distance more than 50 kms.

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Procedure for CA Articleship Transfer

The articled assistant who seek CA articleship transfer is required to get the consent of the Institute before getting Form 109 signed by the Principal. So, you must have to take the prior permission of ICAI before proceeding further.

The request for CA articleship transfer should be made on a plain paper, self-attested by the articled assistant, with recommendation of the Principal for transfer / termination of articleship to the satisfaction of the Institute.

A notification by ICAI Regarding Transfer

Transfer/Termination of Articleship
[Regulation 56(1)]
As informed earlier vide announcement dated 2nd July 2010, ICAI is allowing the articled assistants to seek transfer/termination of articleship only on permissible grounds and the articled assistants are advised to get the consent of the Institute before getting Form 109 signed by the Principal in their own interest.
However, it is noticed that some of the articled assistants are submitting Form 109 signed by the principal along with the application for transfer/termination of articleship. Issuance of Form 109 prior to formal approval of the Institute for transfer will not be taken into record.
It is advised that Principal and articled assistant may forward Form 109 duly signed by both of them only after obtaining the prior permission of the Institute for transfer/termination.

Check this too:  >CA Articleship Stipend Current Rates & Future Increases


CA Articleship Transfer Form

If you want to transfer CA articleship for the reasons mentioned above then apply with Form 109. In other cases, you can use the forms as given in the table below.

Termination of Articled Service
i. by mutual consent 109 Download
ii. in the case of death of employee
(a)  to be issued by the legal representative 110 Download
(b)  by a surviving partner 111 Download

So, apply with this form 109 for the articleship transfer for valid reasons only after getting consent of ICAI.

If you have any query about “CA Articleship Transfer Rules, Form, Procedure Details 2014”, then kindly comment below.

87 thoughts on “CA Articleship Transfer Rules, Form, Procedure Details”

  1. Mahantesh Nadagouda

    Please any one help me out that within what time gap should i join to new firm if i take transfer from old firm i.e within one year of articleship.

  2. my articleship start date 04/04/2014 now i want to take transfer.i live in delhi and my principle office is in rohtak. i want to take trnsfer on the ground “Shifting by the Principal to another city involving distance more than 50 kms.” will institute allow it or not . if yes what will be the procedure pls tell. thanks

  3. i am doing Third year articleship.and i am going to my home town and re-join in my home town, how to terminate articleship from my present auditor and what procedure i followed. (my home town distance is nearly 400 km from my office)

  4. I am a student of ICAI . I joined IPCC through direct entry system and has completed my 2 years of article .Is there any process through which I may get transfer my articles and join at another office after passing IPCC exams . Is there any time limit to join a new office after getting transfer .
    Thank You.

  5. I am a student of ICAI . I joined IPCC through direct entry system and has completed articlship on 31-3-2016 . after 10 monts my articleship is transfer to another principal.with first principal i had only 17 holidays but another principal my holidays because of exams is excess than allowed holidays.can the allowed holidays under first principal shall be adjusted the holidays under the second principal.or another question is can there is procedure of transfer after 3 years completion of articalship in case of extention .pls reply as soon possible.

  6. Dear sir,
    My training has been completed at 24 March 2016 including exetension of 5 months,so i want to know my principle has right to forcefully retained for further work as my may attempt is due.please reply asap.

  7. Hi.. I registered for articles on 21 august 2015 n applied for transfer in April 2016. But I’m going to join in a new firm on 19th may 2016 because I had group 2 attempt in may 2016 .. So am i still eligible for may 2018 final exams?? Please help me with this..

  8. Hello sir,

    i had registered myself as article assistant on 19-09-14. and till date i have completed 1 year and 10 months of my articleship.
    Now i want to take transfer on the basis of medical grounds. My employer is ready to grant approval for the same. because now he can not provide further leaves for my health. i already take 1.5 months leaves due to medical reasons.
    kindly suggest me whole procedure. by which i can take transfer without shifting my final exam attempt.

  9. If i m filling 109 for termination of article ship based on that i want leave CA course.
    Can i again start article ship for remining period under other principal.

  10. Sir/Madam, I have completed one year of articleship and my parents are working in abroad can I continue my articleship there? Or is there a way to transfer? and is it better to do articleship outside India? plz help me out on this issue.

  11. I am a student of ipcc i joined ipcc through direct entry system and has completed my 1 year of article. Is there any process through which i may terminate my article for some period ( that is of 6 month) and after passing ipcc i may continue my article balace period.
    My first attempt will be in November 2016 & also let me know if I need to attempt may 2017 exam can any gazetted officer sign or only the principal should attest.

  12. Sir,I hve completed one year and 15 days of articleship i sent form 109.I wanna rejoin articles after completing ipcc i joind under direct entry scheme.Pls tell me the procedure for applying the letter

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