If you’re a CA student considering changing your articleship firm, it’s essential to understand the CA
Articleship Transfer Rules 2025 under ICAI’s new 2-year articleship
scheme.
While ICAI does allow transfers, they are permitted only under genuine circumstances - and the process
has become more regulated than before.
This guide simplifies the eligibility, forms, documentation, and step-by-step process for taking an
articleship transfer in 2025 - updated as per the latest ICAI guidelines.
Understanding the New CA Articleship Transfer Rules 2025
With the new 2-year articleship structure, ICAI has revised transfer norms to prevent misuse while still
giving flexibility to students who genuinely need to shift firms.
Under these rules, a CA student can apply for a transfer from their existing principal only under the
following approved reasons:
- Medical grounds requiring long-term treatment
- Relocation of self or parents to another city
- Discontinuation of the firm or branch closure
- Marriage or transfer of employment of a parent/spouse
- Any other valid reason specifically approved by ICAI
Every transfer case must be supported by valid documentary evidence.
After the first 6 months of articleship, prior approval from ICAI becomes mandatory.
Eligibility Criteria for CA Articleship Transfer (2025 Update)
You’re eligible to apply for a transfer only if you meet one of ICAI’s approved reasons.
Common valid reasons include:
- Shifting due to marriage, family relocation, or transfer of job
- Major medical issues (supported by a registered medical practitioner’s certificate)
- Firm closure or discontinuation of principal’s partnership
- Relocation of principal or employer to another city
Each reason must be backed by proof.
ICAI is extremely strict about documentation - incomplete or unsupported claims often lead to rejection.
Step-by-Step Procedure for Articleship Transfer (Under 2-Year Scheme)
Here’s how to apply for a CA articleship transfer in 2025 under the new structure:
1. Discuss with Your Principal
Always start by informing your current principal about your intention to transfer. A
mutual discussion makes the process smoother and avoids unnecessary disputes.
2. Fill Form 109 (Termination Form)
Download Form 109 from ICAI’s SSP (Self-Service Portal). This is the mandatory form for
every termination or transfer.
3. Get Signatures & Attestations
Both you and your principal must sign Form 109. Ensure all details (dates, membership
numbers, etc.) are accurate before submission.
4. Submit Form 109 to ICAI
Upload Form 109 through the SSP portal. If required, also attach supporting documents
for your reason (medical certificate, transfer letter, etc.).
5. Obtain ICAI Approval (After 6 Months)
Under the new rules, transfers after the first 6 months require ICAI’s prior approval.
Submit an online request on the SSP portal along with all proofs for verification.
6. Register with a New Principal
Once ICAI grants approval, complete Form 102 and Form 103 to re-register with your new
principal within 30 days of termination.
CA Articleship Transfer After 6 Months – Key Points
Transfers are freely allowed only during the first 6 months of articleship.
After that period, ICAI allows transfer only under genuine, documented reasons such as:
- Medical emergency
- Relocation to another city
- Firm closure or merger
Failing to secure ICAI approval before submitting Form 109 may lead to rejection or delay in
re-registration.
Always ensure your documents are complete and verified before submission.
Key Forms & Documents Required for Transfer
Here’s what you’ll need for a smooth transfer process:
1. Form 109 –
To terminate your current articleship
2. Form 102 & 103 –
To register with a new principal
3. Supporting Documents –
Medical certificate, relocation proof, marriage
certificate, employer’s transfer letter, etc.
4. ICAI Approval Letter –
Mandatory for transfers after the first 6 months
Keep both hard and soft copies of all documents, as ICAI often asks for verification during approval.
FAQs
1. Can I take a transfer during my CA articleship under the new 2-year
scheme?
Yes, ICAI allows transfers, but only under approved circumstances like medical reasons,
relocation, or firm closure - and only with proper documentation.
2. When do I need ICAI approval for articleship transfer?
You can change firms freely within the first 6 months. After that, ICAI approval is
mandatory before submitting Form 109.
3. What is the process for transfer after 6 months of articleship?
Apply through the SSP portal, attach valid proof for your reason, and wait for ICAI’s
written approval before re-registering with your new principal.
4. How long does ICAI take to approve a transfer request?
Typically, ICAI processes approval requests within 15–30 working days, provided all
documents are clear and reasons are genuine.
5. Does transfer affect CA Final eligibility?
No, as long as your registration and transfer are properly approved and documented, your
CA Final attempt remains unaffected.
Conclusion
The CA Articleship Transfer Rules 2025, under the new 2-year articleship scheme, focus on maintaining
discipline while offering flexibility for genuine cases.
If you plan to transfer, do it within the first 6 months if possible - it’s much simpler and doesn’t
need ICAI approval.
After that period, make sure you have strong documentation and always apply through the official SSP portal.
A well-documented, transparent process ensures your articleship continues smoothly and your CA Final
eligibility remains intact.
