Filing form 112 is compulsaory

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Querist : Anonymous

Querist : Anonymous (Querist)

22 March 2012 my articleship period is completed in february 2012, can i join CS without prior permission of icai ie, filing form 112 is compulsory

Ajay Mishra

Ajay Mishra (Expert)
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22 March 2012 Hi

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or other course under general permission, which was given for the articled assistant to pursue graduation course, is withdrawn; therefore should obtain the permission within six months of issuance of new guidelines.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.

Regards

CA KiranKumar.K

CA KiranKumar.K (Expert)
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22 March 2012 Simply Put:-

F.112 is only to be filed if it's clashing your articleship timings (remember even if you are doing it in distance mode, permission from ICAI is needed, just letting them know that your practical timing is not affected in any manner). Since you come out of articles as you are done with it, I don't see any need of filing 112.

You can proceed with CS now because you are done with Articles in Feb.2012.

Take care.

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