Articleship Transfer Resolver · prepared using cakarangupta.com/tools

The rule on transfers (Regulation 56) · ICAI's list of grounds, 30 June 2009 · forms as at September 2026

Can you transfer your articleship — and how?

Nine guides restate the same rules and three of them contradict each other. Answer five questions and get one answer: whether you can move, which ICAI-recognised ground you are standing on if you are past your first year, the evidence to attach, and the form order with its 30-day clocks.

1 Tell us when you started
2 Check whether you can move
3 Print your working paper

This is a sample — a New Scheme trainee 19 months in, whose parent has been transferred 120 km away. Replace it with your own details; the answer updates as you type.

Your scheme New Scheme = registered for training on or after 1 July 2023

Date your articleship began Date of commencement on your Form 103 (first registration, not a re-registration)

Enter the commencement date from Form 103 — the whole answer turns on it.

Why you want to move Pick the one closest to your situation. The reason only matters after your first year.

Will your principal sign Form 109? Form 109 needs the principal's signature; ICAI's Self Service Portal (SSP) routes it to their login

Have you found the new principal? You need one before Form 109 is approved — the 30-day clock starts then

Leave you have already taken Closed means you are within your leave entitlement. Excess leave pushes every date below back day for day.

Excess leave taken so far (days) 0 — most trainees are inside their entitlement. Change it only if you know you are over.

Name for the printed working paper Optional. Left blank, the paper simply carries no name.

Your name

All eleven grounds and what each one needs ICAI's own list, with the condition and the route for each.

What to check before you rely on this Where the published guides disagree, or ICAI's own page is silent.

Where these rules come from

The grounds are ICAI's own list under Regulation 56(1), read from the Institute's 30 June 2009 announcement as reproduced by TaxGuru and confirmed against four current guides. Form clocks are from ICAI's articleship FAQ (20 Aug 2024) and the SSP form instructions. Verify on the SSP and with your Regional Office before you rely on it.

ICAI announcement of 30 June 2009 — conditions for transfer / termination of articleship under Regulation 56(1) (the enumerated grounds, the evidence for each, "get the consent of the Institute before getting Form 109 signed")
ICAI — FAQs for articleship forms 103 / 104 (20 Aug 2024) (first-year transfer on the principal's agreement, form timelines)
ICAI — Termination of articles (Regulations) (Forms 109 / 110 / 111; transfer on death, cessation or removal of the principal)
ICAI, Members & Students Services Directorate — revised eligibility criteria for empanelment of organisations to impart industrial training, announcement of 12 January 2026, effective 1 January 2026 (Regulation 51(2)(b)) — fixed assets ≥ ₹10 crore, or turnover ≥ ₹50 crore, or paid-up capital ₹1 crore with net worth ₹5 crore; two full-time CAs, three years' continuous membership each; empanelment valid five years, renewable. VERIFY Four reproductions in agreement — TaxGuru · Taxscan · Studycafe · CAalley — the announcement PDF itself was not read.
ICAI — Regulation 51, Industrial training (pre-2026 text) (9 to 12 months in the last year; three months' notice; trainer eligibility — the financial limits on this page are the old ₹1 crore / ₹10 crore / ₹50 lakh figures, superseded from 1 January 2026)
CharteredClub — transfer rules and forms · PW — transfer rules · BuddingCA 2026 guide · Chartered Team — New Scheme guide
AUBSP — condonation fees for late articleship forms (₹500 / ₹1,000 / ₹2,000 / ₹10,000 slabs)
ICAI SSP: eservices.icai.org · ICAI's online help desk (e-Sahaayata): help.icai.org