Permission to pursue other courses
During the working hours, the articled assistant is not permitted to attend college/ other institutions for
pursuing any course including graduation. Accordingly, college timings of such course should not be such
(after taking into account the time required to commute) which clash with the normal working hours of the
articled training.
To ensure that the working hours do not clash with the graduation or any other course, if any, pursued by
the articled assistant, each articled assistant registered on or after 1st April, 2008 shall now be required to
obtain specific permission from the ICAI for pursuing graduation or other course as permitted under the
Chartered Accountants Regulations by submitting Form No. 112, within one month from the date of joining
the college or course to the ICAI.
The articled assistants registered prior to 1.4.2008 and undergoing graduation or any other course and who
have obtained specific permission shall not be required to obtain the specific permission from the ICAI by
submitting Form No. 112 and the permission so granted shall continue to be valid.
The Certificate in Form No. 112 indicating college timings etc. shall be counter-signed by the concerned
Principal of the college with the seal and stamp of the College and also indicating the telephone number/s
and full address of the College.
In case a student does not comply with the above requirements or violates any of the above guidelines,
his/her articleship period shall not be recognized
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