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Not filled form no. 112

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27 August 2015 Respeced Sir,
I joined articleship in Sept 2014 & was also appearing for B.Com. 2nd Year Regular but before registration I Took T.C. & C.C. from my College but not submitted form 112.

At the time of 1st transfer in Jan 2015 i did not submit form 112.

Now I am taking 2nd transfer so should I submit the form 112 because I have not submitted it earlier?

27 August 2015 what do you mean by T.C. and C.C.

Also please mention the dates in each case. It seems yours is a date specific case and you have had LOT of arguments in your friend circle. So please mention the exact dates of each even to answer your query.

27 August 2015 Regarding Articleship :-
My started my articleship from 17.09.2014 & took transfer on 19.12.2014.

Thenafter I registered from 05.01.2015 to 30.07.2015 under another principal.

Now It is my 2nd transfer my joining is from 25.08.2015.

Regarding College :-
I was in 2nd Year & Regular before joining the articleship. Then I took Transfer Certificate & Character Certificate which means I am not doing any course in the college (after issuing Transfer Certificate).

At both the time I did not submit form 112 & mentioned no in another course column in Form 103.

U r right sir I had lot of arguments that in future ICAI will not give membership without showing B.Com. degree and etc.

Thanks in advance sir




27 August 2015 01. Graduation per se is not a MUST for granting membership by ICAI.

02. Now the question is : Are you doing B Com externally? i.e. without attending any college? If so, please understand that you need to inform ICAI that you are doing B Com. But form no 112 is not required to be filled because your external B Com timing is not affecting/overlapping your articleship timing.
And if you are not doing B Com externally, what you have done so far is absolutely correct.

27 August 2015 Yes sir it is a correspondance course & there is no requirement to attend college.
I just have to appear for the exams only.

Now I have to submit form 112 & should i State Yes in Form 103 in the column of other course because earlier i didn't mention.

So what should i do?

27 August 2015 Do mention YES in form 103.

Form 112 is NOT required to be sent because it is a correspondence course.

On top of it, if you are not comfortable with this because of your SMART and CLEVER friend circle, do one thing... make a covering letter to ICAI for sending form 103. In covering letter ask for the opinion of ICAI as to "since I am doing correspondence course, do i need to submit form 112?"

27 August 2015 Thanks a lot sir for your brilliant co-ordination. It is a good thing (Covering Letter).

27 August 2015 You are most welcome.
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