Transfer/Termination of Articleship

Transfer/Termination of Articleship
[Regulation 56(1)]
In accordance with the decision of the Council, the transfer/termination of articleship in terms of Regulation 56(1) of the Chartered Accountants Regulations, 1988 shall be permissible to an articled assistant on satisfying any one or more of the conditions as stated below: -

  • 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.
The articled assistants are required, in the first instance, 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 with recommendations 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.

30th June 2009

Comments (3)

Prince Arora

June 12, 2011 at 8:42 AM

Hello Sir,
I am Amitoj Singh Arora, PCC Student.
my training has started from 10.09.2008 and due to some problem with my CA, i left my office on 14.07.2010 with form 109 signed form him. But as i came to know about the condition of prior approval for termination, my Form 109. sent to institute become invalid and i havent received any letter from institute regarding that. And till now due to certain problems i am unable to send any letter for permission of termination of articleship to institute.i m unable to find a valid n justifiable ground under sec 56(1) under which i can seek permission neither i can join back my current CA due to certain reasons.

1) I js want to know what will be the circumstances if i seek prior approval from institute for termination with effect form 14-07-2010. Will institute take any action on noticing the my absence from Office for approx last one year.....?

2) what remedies i have now to get termination ? just worried about that one year gap?
Thanks in anticipation of your early reply.

July 20, 2016 at 4:33 AM

This comment has been removed by the author.

abhijit divekar

July 29, 2017 at 7:12 AM

meaning of termination

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