Dear friend, --To get transfer after one year you have to obtain permission from the ICAI in writing explaining the reason of transfer. --You can make application on plain paper with your reasons to get the transfer and it has to be self attested --FORM 109 has to be submitted only after taking permission from Institute and this form should be signed by article assistant and principal both and send to the regional branch office.

in normal situation such transfer is not allowed. because as per icai guidlines any article can take transfer with in a year, however if he is suffered any geniune reason than he can take transfer if his ca is also allowed.

TRANSFER OF ARTICLESHIP Hi, For getting a transfer after one year you have to obtain permission from the institute You can make application on plain paper with your reasons to get the transfer and it has to be self attested FORM 109 has to be submitted only after taking permission from Institute and this form should be signed by artile and principal both Thanks

Dear Uma, in normal situation such transfer is not allowed. because as per icai guidlines any article can take transfer with in a year, however if he is suffered any geniune reason than he can take transfer if his ca is also allowed. in nut sell if you want to take transfer after one year than first of all your principal is ready to authorized your transfer and second you should have sufficient reason for taking such transfer. however final decision is taken by the icai committie. Any other query feel free to contact us. Writer CA Chitranjan Agarwal