Hi, hope you are doing well!

No, one cannot take so many transfers during their articleship in CA. It is only allowed during the first year and from the 2nd year onwards one has to reason the requirement of transfer and then only ICAI can grant permission.

In the 1st year of Articleship, there is no restriction on transfer of Articleship and a CA Student can take a transfer from one CA to another CA without any prior permission of ICAI. There is no maximum limit stated on the transfer of articleship in the 1st year and the CA Student can take transfer as many times as he wants. One can just directly submit Form 109 to ICAI in their first year of articleship.

But in 2nd and 3rd year one can take transfer only on the basis of the following grounds:

• Medical grounds requiring discontinuance of articles for a minimum period of three months (on production of a Medical Certificate issued by a Government Hospital).
• Transfer of a working parent to another city involving a distance of minimum 50 kms (on production of a certified copy of the transfer order and the proof of relocation to another City).
• Misconduct involving moral turpitude.