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Querist : Anonymous

Querist : Anonymous (Querist)

17 November 2012 sir i have passed both grp of ipcc in may 2012?simeltaneously i was doin cs & b.com along with ca.i have passes cs foundation & b.com 1st year.so can i skip b.com & do cs along with c.a?if yes than what is procedure icai is forcing me to skip cs & do b.com

Ajay Mishra

Ajay Mishra (Expert)
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17 November 2012 Hi

PURSUANCE OF OTHER COURSE OF STUDIES

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or other course under general permission, which was given for the articled assistant to pursue graduation course, is withdrawn; therefore should obtain the permission within six months of issuance of new guidelines.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

Querist : Anonymous

Querist : Anonymous (Querist)

17 November 2012 sir but institute is forcing me to skip cs and do b.com

CA. Gireesh Tawri

CA. Gireesh Tawri (Expert)
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17 November 2012 You can pursue only one course of study at a time, Perhaps you have joined B.Com before CS, that's why you are forced for skipping CS. But you can join CS and skip B.Com at your wish.

Querist : Anonymous

Querist : Anonymous (Querist)

17 November 2012 thank u for above comments. sir can i know what is procedure?

Ajay Mishra

Ajay Mishra (Expert)
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18 November 2012 Hi

Details is given in Form-112 complete the same and file with Institute within 30 days.

Querist : Anonymous

Querist : Anonymous (Querist)

18 November 2012 but sir can they have right to force me to skip cs and do b.com

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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25 July 2025 Here’s a clear summary of your situation and the rules around pursuing multiple courses like CA, CS, and B.Com simultaneously:

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### 1. **ICAI Rule on Pursuing Multiple Courses**

* The **Institute of Chartered Accountants of India (ICAI)** allows a student to pursue **only one course of study at a time**.
* To pursue another course **simultaneously**, you need to get **prior permission from ICAI** by submitting **Form No. 112** within **30 days** of joining the second course.
* This is to ensure your articleship/training period is recognized and not invalidated.

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### 2. **Your Case: CA + CS + B.Com**

* Since you passed both groups of IPCC (CA Intermediate), and also cleared CS Foundation & B.Com 1st year,
* If you initially joined B.Com first, and then later joined CS, ICAI may insist that your primary course is B.Com (since it was joined earlier) and may ask you to prioritize it.
* However, you **can choose to drop B.Com and continue with CS along with CA**, but you **must inform ICAI** formally by submitting **Form No. 112** and get their permission.

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### 3. **Can ICAI force you to skip CS and do B.Com?**

* ICAI cannot arbitrarily force you to pursue B.Com if you prefer CS.
* Their concern is mainly about ensuring **only one course is pursued at a time** and that your articleship/training aligns properly.
* If you want to **skip B.Com and continue with CS**, submit Form 112 explaining your situation and get the formal approval.

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### 4. **What is Form No. 112 and how to submit it?**

* Form 112 is an application seeking permission to pursue another course of study while undergoing CA articleship.
* You need to:

* Fill the form with details of the college/institute timings (counter-signed by the principal),
* Submit it to the **Regional Office of ICAI** within 30 days of joining the other course.
* ICAI generally grants permission within a month if guidelines are met.

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### **Summary for you:**

| Action | Status |
| ------------------------------------------ | ---------------------------------------------------------------------------- |
| You want to pursue CS + CA, skipping B.Com | Allowed if you get ICAI’s permission by submitting Form 112 |
| ICAI forcing to prioritize B.Com | They cannot force you, but want to avoid multiple courses without permission |
| Procedure | Submit Form 112 ASAP to ICAI RO, get approval |

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If you want, I can help you draft the Form 112 application or guide you through the exact submission steps!

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