23 May 2012
I have started articleship right now in the month of April 2012 and I have appeared for BCom in March 2012. I want to register for two other courses CS and MCom (from IDOl) both being distance learning courses along with CA Articleship. I know that this will lead to a breach of regulations 65/78 of CA Regulations. However, the Institue has issued two notifications in this regard - text attached for reference: Notification Dated 08.01.2010 "In partial modification of the guidelines as contained in the Announcement dated 14th September 2009, it is hereby notified for the information of all concerned that the Council, in its 291st meeting held on 16th and 17th December 2009, has decided that delay in submission of Form 112 for having done additional / other course alongwith articleship through correspondence mode of study/private student (where there was no requirement of attending any classes at all)/early morning classes/evening classes (with no clash/overlapping between office and teaching hours) be condoned by taking a liberal view of the lapse on the part of the students concerned and membership be granted, as an amnesty measure for all such requests already received or to be received upto 31st March 2010.
However, for additional/other course pursued during day time classes along with articleship, two or more courses at a time alongwith articleship and / or where there is overlapping between working and teaching hours, the Council decided that each such case will be individually considered by the Executive Committee in the light of its decision taken at its 486th meeting held on 21st August 2009 and delay may be condoned and membership may be granted by imposing certain condition(s), as it may deem fit, to be fulfilled by the students concerned before enrollment as a member.
It is notified that wherever any statement made by a student or member is found to be false or varying with the facts discovered during the scrutiny process or later at any stage, the student and/ or member concerned will be liable to be proceeded with in accordance with the Chartered Accountants Act, 1949 and Regulations/Rules framed thereunder.
It was further decided that the student / articled assistants who have not yet taken permission for pursuing a course of study – whether academic or professional – alongwith articleship are advised, in their own interest, to submit Form 112 (can be downloaded from www.icai.org) so as to reach the concerned regional office of the Institute at Mumbai, Chennai, Kolkata, Kanpur or New Delhi, as the case may be, on or before 31st March 2010."
And Notification Dated 19.06.2010 "Further to our announcement dated 08th January, 2010, the appropriate Committee of the Institute in its recent meeting in view of the difficulties being faced by students decided that the following course of action be adopted for dealing with the cases of condonation of Regulation 65 w.e.f. 1st April 2010:-
Nature of breach Condition(s) to be complied with One course at a time as a private or distance mode/ Correspondence student alongwith Articleship Condone the breach of Regulation 65 and enroll after one month from the date of the receipt of Form 2 or when compliance is made, whichever is later. Two courses at a time as a private or distance mode/ Correspondence student alongwith Articleship Condone the breach of Regulation 65 and enroll after three months from the date of the receipt of Form 2 or when compliance is made, whichever is later. One course at a time as a regular day time (morning/evening) student with Articleship (with no overlapping of office and teaching hours) Condone the breach of Regulation 65 and enroll after six month from the date of the receipt of Form 2 or when compliance is made, whichever is later. One or more courses at a time as a regular day time student alongwith Articleship (where overlapping between office and teaching hours) Condone the breach of Regulation 65 only after the conduct of enquiry under Regulation 66 and the decision taken thereon.
It is also clarified that the cases for condonation of breach of Regulation 65 and 78 received upto 31st March, 2010 would be dealt with in terms of the Announcement dated 8th January, 2010 i.e. general amnesty. "
I want to know clearly the implications of these notifications. I wish to know whether two distance learning courses can be done along with CA Articleship. I am ready to delay my CA Membership by 3 months from application in Form 2. If I want to do two courses then shall this information be furnished in Form 112 or a separate letter for that needs to be written to the institute? I require clarification of this points from the eminent experts.