CA Articleship Transfer Guide

Date: [DD/MM/YYYY]

To,
CA [Principal's Full Name]
[Firm Name]
[Firm Address]

Subject: Notice of Intent to Transfer Articleship — Regulation 56(1)

Dear Sir / Ma'am,

I, [Your Full Name], Registration No. [Your ICAI Reg. No.],
am currently serving my articleship at [Firm Name] since
[Date of Joining].

I hereby give you written notice of my intent to transfer my articleship
to another principal, in exercise of my right under Regulation 56(1)
of the Chartered Accountants Regulations, 1988.

My proposed last date of service at this firm is [Last Date — minimum
1 month from date of this letter].

I request you to kindly cooperate in completing the necessary
formalities, including signing Form 109 on the ICAI SSP Portal.

I am committed to completing all pending work and ensuring a
professional handover before my last date.

Thanking you,

[Your Full Name]
ICAI Registration No.: [Reg. No.]
Mobile: [Your Mobile No.]
Email: [Your Email]

Date: [DD/MM/YYYY]

To,
The Secretary / Regional Officer
ICAI — [WIRC / SIRC / NIRC / CIRC / EIRC]
[Regional Office Address]

Subject: Grievance — Principal Refusing to Sign Form 109 for
First-Year Transfer — Request for Intervention

Sir / Ma'am,

I, [Your Full Name], ICAI Reg. No. [Reg. No.], am an
articled assistant at [Firm Name] under CA [Principal's Name],
Membership No. [M. No.].

I joined on [Date of Joining] and have served for [X months],
within my first year of the 2-year articleship (New Scheme 2023).

Under Regulation 56(1), transfer within the first year is permitted
without restriction. I gave written notice on [Date of Notice]
(copy attached). My principal has refused to sign Form 109 without
any valid reason.

I request the Institute to kindly intervene and direct my principal
to complete the transfer formalities at the earliest.

Enclosed:
1. Copy of written notice dated [Date]
2. Form 109 SSP portal status screenshot
3. Any written refusal received from principal

Yours faithfully,

[Your Full Name]
ICAI Reg. No.: [Reg. No.]
Mobile: [Mobile No.]
Email: [Email]
Firm: [Firm Name and Address]

Subject: Principal Refusing to Sign Form 109 — First Year Transfer — Reg 56(1)

Name: [Your Full Name]
Registration No.: [ICAI Reg. No.]
Principal: CA [Name], M. No. [M. No.]
Firm: [Firm Name]
Date of Joining: [DD/MM/YYYY]
Transfer Notice Given On: [DD/MM/YYYY]

Issue:
I am in my first year of 2-year articleship (New Scheme 2023).
I gave written notice to my principal on [Date] under Reg. 56(1).
My principal is refusing to sign Form 109 without valid reason.

Request: Please intervene and direct the principal to cooperate so
that my articleship training is not affected further.

Attachments: Written notice, Form 109 status screenshot.

Date: [DD/MM/YYYY]

To,
The Secretary / Regional Officer
ICAI — [Regional Office]

Subject: URGENT Follow-Up — Grievance Dated [Original Date]
(Ticket No. [Ticket No.]) — No Response for [X] Days

Sir / Ma'am,

I filed a grievance on [Date] regarding my principal
CA [Principal's Name] refusing to sign Form 109
(Reg. No. [Reg. No.], Ticket No. [No.]).

It has been [X days] with no resolution. Every day of delay
is resulting in loss of my articleship training period.

I specifically request:
1. Written acknowledgement of my grievance
2. Directive to principal to sign Form 109 within 7 days
3. Form 120 processing if principal continues to refuse

I am available to visit the regional office in person. Please
advise a date if that would help resolve this faster.

Yours faithfully,

[Your Full Name]
ICAI Reg. No.: [Reg. No.]
Mobile: [Mobile No.]
Email: [Email]

Date: [DD/MM/YYYY]

To,
The Director (Discipline)
Disciplinary Directorate, ICAI
ICAI Bhawan, C-1, Block C, Sector 1
Noida — 201301, Uttar Pradesh

Subject: Formal Complaint Against CA [Principal's Name],
M. No. [M. No.] — Wrongful Refusal of Articleship Transfer
and Obstruction of Rights Under Regulation 56(1)

Sir / Ma'am,

I, [Your Full Name], ICAI Reg. No. [Reg. No.], file this
formal complaint against CA [Principal's Name], M. No. [M. No.],
of [Firm Name and Address].

Facts:
1. I joined on [Date] under CA New Scheme (2-year articleship).
2. I gave written transfer notice on [Date] under Reg. 56(1).
3. Principal refused to sign Form 109 since [Date], without
   valid reason.
4. I filed a grievance with [Regional Office] on [Date]
   (Ticket No. [No.]). No satisfactory resolution received.
5. My training has been disrupted for [X weeks/months].

This conduct amounts to:
(a) Obstruction of a student's right under Regulation 56(1)
(b) Professional misconduct under the CA Act, 1949

I pray that the Directorate may initiate proceedings and direct
my principal to cooperate with the transfer formalities.

Complaint fee of Rs. 2,950 paid via [mode].

Enclosed: Written notice, e-Sahaayata ticket, Form 109 screenshot,
regional office correspondence, fee payment proof.

Yours faithfully,

[Your Full Name]
ICAI Reg. No.: [Reg. No.]
Mobile: [Mobile No.]
Email: [Email]
Address: [Full Address]