17 November 2012
I have joined articleship in April'12 after giving exams of B. Com Final year. However result was declared in June'12. I have not filled form 112 for the permission as no more college days were there after beginning of my articleship. Please advice me whether I need to take permission for this also or not from the ICAI.
21 November 2012
Since you completed your graduation before joining articles, you are not required to obtain permission from the Institute. You will NOT be pursuing graduation along with CA and accordingly permission is NOT required.
26 November 2012
Thank You Sir for your reply....one more question...I am doing CS also and not filled the form. Is there any issue for late filling of form...I am planning to fill the form in December this year after getting it signed by my principle. Also along with the 112 form do I need to attach any letter for the communication of regret as there is delay in submitting the form.