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Form 112

This query is : Resolved 

12 February 2017 Do i have to sumbit form 112 if i join mcom (Distance) from Mumbai University in my 2nd year of Articlshp

Ram (Expert)
12 February 2017 Yes you have to submit form 112 if you will join M.Com by Distance mode.

12 February 2017 Could u let me know the consequences of not submitting the Form 112




Ram (Expert)
12 February 2017 Source - personal experience and regulatory announcement by ICAI 'Permission to be taken to pursue another course alongwith Articleship' - (23.03.2009)  The Executive Committee has noted with concern that the Articled Assistants have been taking admission to other academic / professional course(s) alongwith articleship and not taking necessary permission of the Council, as envisaged under Regulation 65, by filing Form 112.  Such a fact is either brought up by the students while applying for membership of the Institute or is noticed by the office while scrutinizing the membership application thereby leading to delay in grant of membership/ denial of membership.  Thereafter,  the requests for condonation of lapse are being received which the Committee has observed as a totally undesirable / unacceptable position.  The Executive Committee expressed its anguish that the delay in not seeking prior permission of the Council for pursuing any other course alongwith articleship has even been to the extent of 12 years.  The Committee, having regard to the sanctity of the Regulations and instill a sense of adhering to the Regulations / guidelines of the Institute amongst the students decided not to condone such delays on the part of the students for violating the provisions of Regulations 65.     The Committee directed the office to bring to the notice of all students by way of an announcement in the Students Newsletter that articled assistants are permitted to pursue only one course alongwith articleship even that be a Graduation course for which they need to seek prior permission of the Council by way of filing Form 112 to the Institute.  An articled assistant can join another course during the period of articleship only after the first course [even that be a Graduation Course] has been completed in its entirety.   The articled assistants are accordingly advised to comply with the requirements of Regulation 65 by way of filing of Form 112 for pursuing any other course alongwith articleship, well in time so as to avoid unpleasant situations later on.   Secretary

12 February 2017 Thank you for the information

12 February 2017 Yes, you need to inform ICAI in Form 112 for pursuing additional course and the consequence of not informing the institute means, you will have to pay fees for condoning the delay for non-submission of Form 112.



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