Form 112 Attestation Issue

Hello Members,

I have Qualified CA in Nov 23 after around 20 years of hard struggle. My articleship was begins from Jan 2008 and ended on Jan 2011.

I have served my Articleship in two parts.

1. Employer - Jan 08 - Aug 08.

2. Employer - Sep 08 - Jan 11

I had done M.com from June 2006 to June 2008.

In my articleship M.com Clash with only 6 months. i.e. from Jan -08 to Jun -08.

I had applied form 2 for membership but RO has ask me to submit form 112 with attestation from college principal and present employer.

In my case present employer disagree to sign the form 112 as according to him he was not my principal when i was done and completed my Mcom in Jun-08. Also, my present employer has taken Membership from ICAI in Sep-08. So, how he can certify the attendance during Mcom Journey.

I have raised Ticket in ICAI SSP portal and I got reply from an expert that you take sign from your present principal only and as there is no provision of change of name in online form 112. Actually this is ICAI system issue and practically my ex-employer is only eligible to sign attest form 112.

Kindly I request from ICAI to allow me to take sign from my ex-principal in form 112.

Congrats on qualifying as a CA after such a long journey—truly commendable!

Regarding your Form 112 attestation issue, here’s a summary and some suggestions:

The Form 112 requires attestation from your principal during the period of study (M.Com in your case).
Your present employer refuses to sign because he wasn’t your principal during your M.Com tenure, which makes sense.
The ex-employer, who was actually your principal during M.Com, is the appropriate person to attest.
The ICAI SSP system currently does not allow uploading a different principal's name or signatures, causing this bottleneck.
The expert response you received confirms this is a system limitation.

What can you do?

Raise a formal request or grievance with ICAI (through SSP or email) explaining the situation in detail. Attach proof of timelines (e.g., appointment letters, M.Com dates).
Request ICAI for a manual or alternate process allowing attestation from your ex-principal given your case.
If possible, get a letter from your ex-employer/principal confirming your M.Com attendance and relationshipduring that period, to support your request.
Keep following up persistently—ICAI usually acknowledges genuine cases and may provide an exception or system update.
Meanwhile, check ICAI forums or helplines for similar cases and any interim solutions others might have found.