CA Articleship Transfer Procedure 2024, Submit Form 109 Online

CA Articleship Transfer Application 2024: There are Many Reasons For Transfer of CA Articleship But Most of Reason is Residency and Location we Know This is The Most Region But Some Another Regions like  Fight Between You and Your Principle, Due to lake of Work, Stipend problem, You Are Not Go to Office at Exact Time Etc. If You Have Any other Reason Please Mention In Comments

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Once the Articleship registration request has been approved by the regional office of ICAI, the candidate gets registered for articleship under the specified member. The student can now see the articleship termination and articleship completion (can be seen only after completion of 3 years from the date of commencement of articleship) forms in the Articleship tab. In the Other Forms tab, the student can also see all the other forms which are applicable for him/her namely permission to study other course or engage in any business/occupation, secondment form, requisition form, and intimation of change of status of principal (can be seen only in case the student is registered under a paid assistant).

The member, at any time, will be able to view the Articleship Termination, Articleship Completion, Auditship Termination, Auditship Completion and Industrial Training Completion/Termination forms, and can fill and submit the same for the students who are registered under him/her.

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Content in this Article

CA Articleship Transfer Procedure

CA Articleship Transfer Rules in First Year of Training

if you want to take transfer then First make sure yourself that you convince your Principal regarding the transfer. The first step required is Principal consent for your transfer and it is MUST. Other process doesn’t take much time

  • In First year of articleship training, there are no restriction to take transfer so simply fill form 109 and sign your form 109 from your principle and send this form to ICAI.

Rules for Transfer of Articleship After One Year

Normally ICAI not allowed articleship transfer in 2nd and 3rd year of articleship training, but in some situation ICAI Allow Articleship transfer in 2nd and 3rd year of articleship training. Many Students wants Articleship transfer in 2nd and 3rd year of articleship training due to Principal’s miss behaviour. Now check ICAI Terms from below for take transfer in 2nd and 3rd Year…..

Second or Third Year of Articleship Training

It is very difficult to take transfer after 1st year of articleship training, normally ICAI not allowed for articleship transfer from second year and onwards except some special situations, if you can full fill any special situation prescribed by ICAI then you can follow below procedure to take transfer easily

First Step :- You Will Write An Application to Yours Respected Region With Mention of any valid reasons. With This Application Also Enclosed Your principle Latter For No Issue of Transfer/Termination of Your Articleship.

Second Step : – Institute will Review Your Application and Send Approval Later

Third Step :- If you can receive ICAI approval latter than you will submit form 109 to Institute.

So, apply with  form 109 for the Articleship transfer for valid reasons only after getting Approval of ICAI.

Specified circumstances by ICAI for transfer In the 2nd and the 3rd year of training

  • 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

Which Information you may provide in Form.

  • Please Fill Complete Form if possible
  • Provide Information of your bank account and Stipend Details
  • Please Also File Leaves Taken by Articles Assistant
  • Sign Form 109 as Same Sign as form 103 filed earlier, In case student signature differs from the Form 103 submitted earlier, employer should attest his old and new signature.
  • Submit Form 109 at any ICAI Branch or Send Form at Any ICAI Regional Office.

Fill Form 109 Online at ICAI SSP Portal

To fill and submit the termination form following process is required

  • Login to SSP Portal (
  • Click on Articleship Menu button.
  • Click on Articleship tab.
  • The icon for articleship termination form appears.
Articleship Transfer Online
  • Click on the icon and fill the form.
  • Select the Reason for Termination from the drop down.
submit Form 109
  • Verify all the details displayed on the screen.
  • Select the date of termination and enter the no of leaves in days carefully and correctly. The details cannot be modified once submitted.
  • Now Enter the stipend details and click on Next button.
CA Articleship Transfer Procedure
  • Enter the correct details of the Member In-charge Training, if applicable.
  • Enter the details of the work done only for the period served. Type “0” (zero) in the remaining non applicable fields.
  • Enter the details of any professional training programs attended during current articleship, if applicable. Up to 3 records can be entered using the Add New Row button.
  • Enter the general remarks given by the member about the student’s conduct during the articleship period. Click on Next button.
  • Upload the required document in support of the reason of termination mention on the first screen. Click on Submit.
Articleship Transfer Online
  • Download the PDF which is generated, get it signed by the Members (Principal and MIT) and upload the scanned copy using the Edit Application feature as elaborated above in the Articleship Registration section.

Articleship Termination on Death of Principal

  • Click on the icon and fill the form.
  • Select the Reason for Termination as Termination on Death of Principal, from the drop down.
Articleship Termination on Death of Principal
  • Select the Name of the Surviving Partner from the drop down, in case the training is being done in a Partnership firm or Type the Name of the Legal Representative of the Principal in case the training is done in a Proprietor Firm. Legal Representative can be any Legal Heir (Blood Relative of the Member or Husband/Wife). Follow the same steps as given above in normal termination.

Recommended Articles

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  • CA Industrial Training Vacancies
  • Check CA Articleship Status Online
  • Importance of Articleship Training in CA
  • CA Articleship Registration
  • CA Articleship Completion Form 108
  • How to Choose Top CA Firms for Articleship Training
  • CA IPCC Result 
  • CA Final Result

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