HELLO,
I had transfer from old firm (march 21) completed my 9th months practical training. Then I registered myself for M.com ( ignou ) Now I Re-registered myself for articleship from 1 feb 2022. Must i fill form 112 ?
Is it any required of collage authority Signature ?
| Form 112 is the ICAI form for 'Permission to the Articled Assistant to pursue any other course of study or to take up any other examination.' Here are the key points: 1. What is Form 112: Under Regulation 65 of the CA Regulations, an articled assistant CANNOT pursue any other course of study or appear in any other examination without prior permission from the Principal and approval from ICAI's Regional Office. Form 112 is the application for this permission. 2. When Required: If an articled assistant wants to pursue (a) a graduation/post-graduation course, (b) CA inter/final exams (ICAI exams don't require Form 112 — only outside exams do), (c) any other competitive exam (UPSC, bank exams, CS, CMA, MBA entrance etc.) during the articleship period. 3. Process: - Get the form signed by the Principal (CA). - Submit to the concerned ICAI Regional Office along with proof of course/exam applied for. - ICAI grants or denies permission. Most academic courses are permitted if they don't interfere with articleship working hours. 4. Important: Pursuing a course without Form 112 approval is a violation of CA Regulations and can lead to the articleship period being treated as irregular. Always get prior approval. 5. Forms Available: Download Form 112 from ICAI's official website (icai.org → Students → Articleship → Forms). |
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