CA Membership FORM 12?

Hi Divya,

Thanks for raising this — it’s a common situation faced by many CA Final students at the time of applying for ICAI membership, especially those who pursued another course like B.Com during articleship.

🔍 Why Form 112 Is Being Asked

Form 112 is mandatory if you pursued any other course (full-time or part-time) during your articleship period (e.g., B.Com, MBA, CS, etc.). ICAI requires prior permission via Form 112 to ensure that:

Your other course did not interfere with articleship training hours
It was officially declared and approved

Even if you had submitted Form 102 and 103, ICAI treats Form 112 separately if you were doing any other course during your articleship period.

✅ What You Need to Do Now

Since you’re applying for membership now, ICAI needs Form 112 on record to verify there was no overlap or conflict.

🧾 Required:

Form 112 – freshly filled
Signature and stamp of your principal (at the time of articleship)
Signature and stamp of your college/institution where you pursued your B.Com

👉 Even though it’s from years ago, you will need to get it signed now (yes, it’s inconvenient but necessary).

❗ Important Notes:

If you did not submit Form 112 earlier, this will be considered a condonation case, and you may have to:
- Write a condonation request letter explaining the delay
- Pay a late fee/penalty, if asked by ICAI
If you did not pursue any other course during articleship, you can submit a declaration stating you didn’t pursue any course (but that doesn’t seem to apply in your case since you mention B.Com)

📝 Condonation Letter (If Needed)

If required, I can help you with a draft letter format for condonation to be submitted along with Form 112.

📌 Summary:

Yes, unfortunately, you do need to get Form 112 signed and submitted, even if your B.Com was years ago — because it overlapped with articleship, and ICAI needs that documented to process your membership.