Akashdeep Singh
CA Final * CS Final
[ Scorecard : 1143]
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Posted On 18 September 2009 at 19:14
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Permission for pursuing a course along articleship [Regulations 65 & 78, Form 112] - (18-09-2009)
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Attention of the students /articled assistants is drawn to Regulation 65 of the Chartered Accountants Regulations, 1988, reproduced below: -
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“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.”
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Of late, it has been noted with concern 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.
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The Executive Committee while considering such cases expressed its anguish and exhorted the 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.
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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 including cases for which condonation requests have been received be dealt with, in terms of the guidelines, provided herein below: -
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| 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 upto 3 years |
Condone the breach of Regulation 65 and enroll, after six months, from the date of the meeting at which a decision is taken for condonation. |
| More than 3 years but upto 5 years |
Condone the breach of Regulation 65 and enroll, after one year, from the date of the meeting at which a decision is taken for condonation. |
| More than 5 years but upto 7 years |
Condone the breach of Regulation 65 and enroll, after two years, from the date of the meeting at which a decision is taken for condonation |
| More than 7 years but upto 10 years |
Condone the breach of Regulation 65 and enroll, after two 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. |
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The Committee further decided that the students / articled assistants who have not so far taken permission for pursuing additional course alongwith articleship are required to file Form 112 duly completed with the Institute on or before 31st December, 2009 and thereafter no request for Breach of Regulation 65 / 78 will be considered for condonation.
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It is clarified that similar provisions will apply to the audit assistants mutatis mutandi.
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| The above decisions of the Executive Committee are brought to the attention of the Students / articled assistants / audit assistants for necessary compliance. |
Secretary
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| 14th September, 2009 |
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Manmohan
CS, CA (Final)
[ Scorecard : 7503]
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Posted On 18 September 2009 at 19:28
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I am worried, can you tell me fine for 6 months delay
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Member (Account Deleted)
[ Scorecard : 1662]
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Posted On 18 September 2009 at 19:59
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CAN "CS" BE DONE ALONGWITH "CA" OR NOT........?
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Member (Account Deleted)
[ Scorecard : 1662]
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Posted On 18 September 2009 at 20:01
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CAN
"CS"
BE DONE
ALONGWITH
"CA"
OR
NOT........?
BY
SUBMITTING
FORM-112
????????????????
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Manmohan
CS, CA (Final)
[ Scorecard : 7503]
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Posted On 19 September 2009 at 01:59
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Member (Account Deleted)
[ Scorecard : 48]
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Posted On 19 September 2009 at 06:26
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hey i m in CA Final & i wish to do M.Com external for that form no 112 is required or not ? plz some one reply
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Member (Account Deleted)
[ Scorecard : 48]
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Posted On 19 September 2009 at 11:31
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some one who knows plz reply yaar ...
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Sanket
accountant
[ Scorecard : 126]
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Posted On 19 September 2009 at 12:42
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What if the additional course is completed a year ago
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Akashdeep Singh
CA Final * CS Final
[ Scorecard : 1143]
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Posted On 19 September 2009 at 13:48
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Akashdeep Singh
CA Final * CS Final
[ Scorecard : 1143]
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Posted On 19 September 2009 at 13:51
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Copy of Regulation 65 & 78 attached
Mitul Shah , it may be useful for u.
Attached File : 23_14480student_manual_9.pdf downloaded 98 times
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