04 December 2012
This is Sanjay.V pursuing CA - Final and also pursuing CS - Executive and i have also received permission to undergo CS Course and in August 2012 i had Submitted my form 112 regarding pursuing B.Com . I Have not yet received the permission letter in respect of the same . As i came to know we are not allowed to do more than one course along with CA .
Kindly can u provide me the information regarding whether i can do my B.Com also along with CA & CS as it a correspondence course which as been Jointly Conducted by ICAI - Bharahtiar University for those who have completed IPCC . if i cannot then i can cancel my admission for B.Com so i would request you to provide me the information at the earliest possible .
I will suggest you to do your B.com from any open University and do CS and CA as you fell better. The CA & CS demand more time to study in comparrision to B.com.
If you will do B.com in regular University, then you can not do all course at a same time.
04 December 2012
Sir in this B.Com prog those who ve passed IPCC wil ve to write oly 3 subjects to get degree certificate so i ve joined this . will that b k bcoz m doing cs also along with CA . is there any rule that i should do oly 1 extra course along with CA
PERMISSION FOR PURSUING A COURSE ALONGWITH ARTICLESHIP [REGULATIONS 65 & 78, FORM 112].
Regulation 65 of the Chartered Accountants Regulations, 1988, reads as under. “Without the previous permission of the Council, obtained on application made in the approved form, no articled assistant shall, during the period of his service as an articled assistant, take any other course of study or training, whether academic or professional, or engage in any business or occupation.”
It has been noticed that the students/articled assistants have not been adhering to the requirements of the aforesaid Regulations while pursuing another course alongwith articleship and have been declaring such a fact while applying for enrolment as a Member of the Institute and seeking condonation for Breach of Regulation 65/78 for having not taken the permission at the appropriate time. The Executive Committee while considering such cases insisted that students/articled assistants to pursue only one course alongwith articleship, even that be a graduation course and seek permission of the Council by filing of Form 112 duly certified by the Principal i.e. Chartered Accountant and the Principal of the College concerned within 30 days of taking admission. The Executive Committee has further noted that the additional course(s) has / have been pursued by the students / articled assistants in violation of the provisions of Regulation 65 / 78 and directed that all requests be dealt with, in terms of the guidelines, provided herein below: Period of Delay Condition(s) to be complied with by the student for condonation of delay in filing of Form 112. Upto 1 year Condone the breach of Regulation 65 and enroll after three months from the date of the meeting at which a decision is taken for condonation. More than 1 year but Condone the breach of Regulation 65 and enroll after six upto 3 years months from the date meeting at which a decision is taken for condonation. More than 3 years but Condone the breach of Regulation 65 and enroll after one year upto 5 years from the date of the meeting at which a decision is taken for condonation. More than 5 years but Condone the breach of Regulation 65 and enroll after two years upto 7 years from the date of the meeting at which a decision is taken for condonation. More than 7 years but Condone the breach of Regulation 65 and enroll after two years upto 10 years from the date of the meeting at which a decision is taken for condonation as well as on completion of the Three Months’ Residential Course. More than 10 years Condone the breach of Regulation 65 and enroll after three years from the date of the meeting at which a decision is taken for condonation as well as on completion of the Three Months’ Residential Course. It is clarified that similar provisions shall apply to the audit assistants mutatis mutandis.
6.7.7 In this connection, attention is invited to the Regulations 65 and 66 read with Regulation 60 of the Chartered Accountants Regulations, 1988 which provide as under:- Regulation 60: Working hours of an Articled Assistant “Subject to such directions as may be issued by the Council, the working hours of an articled assistant shall be 35 hours per week to be regulated by the Principal from time to time”. Regulation 65: Articled Assistant not to engage in any other occupation “Without the previous permission of the Council, obtained on application made in the approved form, no articled assistant shall, during the period of his service as an articled assistant, take any other course of study or training, whether academic or professional, or engage in any business or occupation.”
04 December 2012
PURSUANCE OF OTHER COURSE OF STUDIES With the permission of the Institute a student can pursue one course of study at a time. A student has to submit application in Form No.112 to the appropriate Regional Office of the Institute seeking permission to pursue other course of study within one month of joining the college/ course. The office shall grant permission within one month from the date of receipt of Form No.112. The students currently undergoing graduation or other course under general permission, which was given for the articled assistant to pursue graduation course, is withdrawn; therefore should obtain the permission within six months of issuance of new guidelines. The students shall, however, be permitted to complete the academic session/year currently undergoing and switch over to correspondence courses or institutions where no classes are conducted between 11.00 a.m. and 5.00 p.m. on any working day. The certificate portion in Form No.112 indicating college timings etc. shall be countersigned by the Principal of the college with the seal and stamp of the college and also indicating the telephone number and full address of the college. In the event of breach of these guidelines and not taking permission as required, the articles already undergone shall be derecognised for such period as the Institute may decide. In case an articled assistant is found not undergoing articles in the manner prescribed, he shall be debarred from appearing in the exam up to 3 consecutive exams besides cancellation of such period of articles. The concerned member who allowed him to be such an articled assistant be subject to punitive action besides withdrawing either partly or fully his eligibility to train articled assistant. In Peer Review, the Reviewer be required to verify whether training is imparted to the articled assistants in the manner prescribed.
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