Consequences of non filing of form 112

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

03 August 2015 one of my friend has not submitted Form 112
at the time of articleship although was pursuing B.Com.
Now wants to disclose the same to the institute.kindly state the procedure & documents required for doing the same.
will it cause any delay in getting the membership.

Ankur Garg

Ankur Garg (Expert)
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04 August 2015 Hi,

The Council has granted general permission to trainees to pursue graduation course concurrently with Chartered Accountancy Course. So as per my opinion filing of form 112 is not required in your case.

Thanks

Ankur Garg

Ankur Garg (Expert)
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04 August 2015 In CA Two courses at a time is very much possible as per the ICAI rules. For this you have to intimate ICAI about the second professional course through filing of form 112.

For detailed guidelines w.r.t. filing of form 112, please get in touch with officer in charge of your nearest ICAI branch.

Kindly read the information below:

PERMISSION TO STUDY OTHER COURSE WITH CA

Also go through the link below:

https://www.icai.org/new_post.html?post_id=4998

https://www.icai.org/post.html?post_id=137

The articled / audit trainee cannot pursue any other educational or professional course during the period of articleship training except with the prior permission of the Institute.

Permission may be granted to an articled / audit trainee for pursuing one additional course of study at a time during the period of practical training.

However, the Council has granted general permission to trainees to pursue graduation course concurrently with Chartered Accountancy Course by students who have passed the Foundation Examination, as under :-

(i) That articled/audit assistants having joined the CA Course after passing the Foundation Examination shall generally be permitted to pursue graduation course concurrently with the CA Course without obtaining specific previous permission of the Council under Regulations 65 and 78.

(ii) That an articled/audit assistant pursuing graduation course concurrently with the CA Course shall not be permitted to join any other course until he/she completes his/her graduation course.

(iii) That for pursuing any other course of study (other than graduation course) the previous permission of the Council through filing of form 112 shall have to be obtained by the articled/audit assistants in accordance with Regulations 65 and 78.

Form 112 is required to be submitted within 30 days of joining the course with the recommendation of the principal, failing which you have to go for condonation of delay in non-submission of form.

Thanks

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