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DISHANT RAJWANI (student)     10 February 2013

Form 112 urgent!!!

i am doing my articleship since october 2011.......i joined ignou in november for b.com and gave december 2012 attempt and cleared it......i havnt submitted form 112 to the institue......what should i do?? is it necessarily required????

plz help its urgent!!!!!!

 16 Replies

CA Srikanth Yadav

CA Srikanth Yadav (Chartered Accountant)     10 February 2013

Yes, it is advisable to submit the form atleast now. However you need to pay some fine along with a condonation letter.

Ajay Mishra

Ajay Mishra (Company Secretary)     10 February 2013




Regulation 65 of the Chartered Accountants Regulations, 1988, reads as under.

“Without the previous permission of the Council, obtained on application made in the approved form, no articled assistant shall, during the period of his service as an articled assistant, take any other course of study or training, whether academic or professional, or engage in any business or occupation.”

Ajay Mishra

Ajay Mishra (Company Secretary)     10 February 2013

You can do correspondence course during article ship, without approval from Institute.




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or other course under general permission, which was given for the articled assistant to pursue graduation course, is withdrawn; therefore should obtain the permission within six months of issuance of new guidelines.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

1 Like
Kajol Srivastava

Kajol Srivastava (Student)     14 February 2013

doing b.com from ignou........then it is require to fil form 112

CA Srikanth Yadav

CA Srikanth Yadav (Chartered Accountant)     14 February 2013

Whether it's a correspondence or a regular course, permission of the Institute is required, in case it is pursued while undergoing articleship. So Form 112 is required to be submitted to pursue B.com from IGNOU while doing articleship. (For your info, just want to share that I did B.com from IGNOU during my articleship and so submitted 112 and also I got the confirmation letter from the Institute)


DISHANT RAJWANI (student)     21 February 2013

could anyone drop me the condonation letter format......plz

Kumar A. Ranjan

Kumar A. Ranjan (Student)     28 February 2013

Plz Find the attached file...Thanks

Attached File : 707977 1142920 to.pdf downloaded: 1012 times
Kajol Srivastava

Kajol Srivastava (Student)     13 March 2013

i m doing b.com from ignou... join articleship on 28th feb 2013.... in ignou there is no need to attend class... in filling 112 is employer permission is required???


 i m asking so becoz in form 112 it written that employer permission is required only when office timing is clashing with collegue class timing........... plz suggest me regarding this

Kumar A. Ranjan

Kumar A. Ranjan (Student)     13 March 2013

in IGNOU there is no need to attend classes but permission of your principal is compulsory for admission. if you filled  form 112 than you have to take permission from your Employer.

Kajol Srivastava

Kajol Srivastava (Student)     13 March 2013

but in form 112 there is no space for such...employer consent is need when timing of classes is after or before office hour..but in my case there is no need to join class



saritha (article assistant)     01 May 2014

sir i have made a mistake in form 103. i have filled that i registered for icwa course but actually i have not registered for it and so i have not sent form112 along with form 103.so the particulars about other course have been wrongly filled by me and sent for registration. what is the next step i have to take please reply me sir

Piyush Bothra

Piyush Bothra (Student CA IPC / IPCC)     13 September 2017

I have taken signature from principal of college once but due to some discrepancy they have asked it to send it once again. Do I have to take signature from principal again.
Yash Nakipuria

Yash Nakipuria (Student CA )     29 May 2018

I had a similar issue.

In my Form 103 during the registration in articleship, the detail of my graduation was missed out. I had given my  college exams and my results were awaited. I had contact ICAI helpdesk, for the same and I was instructed that at the time of termination of my  articleship, I have to submit attested copy of my College Final Year Exam marksheet. I had a query that whether I need to submit  any application along with those attested copies.



sowmya (student)     05 November 2018

Srikanth, could you just tell me if principal sign is necessary in form 112 for distance mcom?? Because there would be no timings to be filled in the certificate. If possible can you send me a soft copy of your form 112 for reference purposes?

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