Plz help its urgent

my friend has applied for membership but institute wants her to   submit form 112 along with condonation letter from her employer. she joined mba course of ignou before her start of articleship.after  1.5 yrs she had to take transfer of articleship (before  passing mba course) so now she as to take condonation letter from whom--first employer or second employer?when she  passed mba course of 2 yrs she was doing articleship under second employer. who has to sign form 112- first employer or second employer?