Enter your Form 103 date and why you want to move. See whether you can transfer, the ICAI ground, and the Form 109, 102 and 103 clocks.

Free in year one, permission-first after — and "better exposure" is not a ground. Find out in ten seconds where you stand and what to file.

Encodes the first-year free-transfer rule with excess leave moving the anniversary, ICAI's full Regulation 56(1) ground list from the 30 June 2009 announcement with the condition test for each (50 km, three-month medical, Regulation 48 stipend minimum, industrial-training window under Regulation 51), the three routes (permission-first, certificate on death/cessation with Forms 110/111, Form 104 for industrial training), the 30-day Form 109 and Form 103 clocks with the condona.

AI tools for chartered accountants · icai tools

AI tools for chartered accountants

Articleship Transfer Resolver

by CA Karan Gupta

Free in year one, permission-first after — and "better exposure" is not a ground. Find out in ten seconds where you stand and what to file.

Last statutory update: 26 Sept 2026 — Encodes the first-year free-transfer rule with excess leave moving the anniversary, ICAI's full Regulation 56(1) ground list from the 30 June 2009 announcement with the condition test for each (50 km, three-month medical, Regulation 48 stipend minimum, industrial-training window under Regulation 51), the three routes (permission-first, certificate on death/cessation with Forms 110/111, Form 104 for industrial training), the 30-day Form 109 and Form 103 clocks with the condona.

Statutory context

First-year free-transfer rule with excess leave moving the anniversary. ICAI Regulation 56(1) ground list from the 30 June 2009 announcement with condition tests (50 km, three-month medical, Regulation 48 stipend minimum, industrial-training window under Regulation 51). Permission-first, certificate on death/cessation (Forms 110/111), and Form 104 for industrial training. 30-day Form 109 and Form 103 clocks with condonation slabs. Confirm with your Regional Office before you file.

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