Form 112 detail

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ca rocks (Querist)
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25 September 2012 hello
I have cleared my ipcc both attempt in may 2012. I am also b'com 2nd year student. But as per university rule I have to fill up the form for B'com 2nd year private studies in november. But I need to submit my form 112 in this month to get myself registered for may 2015 attempt. So how should I fill up form 112...??? Do I need to get permission from somewhere as legally I am not registered for b'com 2nd year ...???

Ajay Mishra

Ajay Mishra (Expert)
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25 September 2012 Hi

PERMISSION TO PURSUE OTHER COURSES

6.7.1 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.
6.7.2 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.
6.7.3 The articled assistant registered prior to 1.4.2008 and undergoing graduation or any other course and who has 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.
6.7.4 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.
6.7.5 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 recognised.

6.7.6 WORKING HOURS
i. The working hours for the articled assistants shall be 35 hours in a week, excluding the lunch break.
ii. The office hours of the Principal for providing articled training to the articled assistants shall not generally be before 9.00 A.M. or after 7.00 P.M.
iii. The normal working hours for the articled assistants shall not start after 11.00 A.M. or end before 5.00 P.M.
iv. The working hours for the articled assistants should not exceed 35 hours in a week excluding the lunch break and normally an articled assistant be required to work during the normal working hours fixed for articled assistants.
v. In case of the exigencies of work, an articled assistant may be required to work beyond his/her normal working hours. However, under such circumstances, the aggregate number of working hours shall not exceed 45 hours per week. The requirement to work beyond 35 hours in a week should not be a practice but only in exceptional circumstances. Further, where the articled assistant is required to work beyond normal working hours, and aggregate of such hours exceed 35 hours per week, he/she shall be entitled to compensatory leave calculated with reference to number of completed working hours, over and above, 35 hours per week.

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