10 October 2012
After completing my 10+2 course, I have registered with the ICAI and enrolled for articleship from 18.08.2008. I have mentioned in form 103 about my intention of doing B.Com., correspondence course. But ,I did not send any application on form 112 seperately for permission for degree course. I have also not joined in any correspondence course then , due to some family problems.On knowing about the institute"s MoU with the IGNOU for awarding B.Com degree after completing PCC/IPCC I joined the course with IGNOU. When I sent form 112 in december,2010 for permission for doing ICWAI through correspondence, I was asked to submit the proof of completion of my degree course ,for considering my request for ICWAI . As I have not completed my degree course then, I dropped down my idea of ICWAI also. Now, I have completed my articleship on 17-02-2012, and submitted form 108 in march,2012. The institute is saying that I have not submitted form112 for degree course. Advise whether form 112 for degree course can be submitted now ?
02 August 2024
In your case, it appears that there was a lapse in submitting Form 112 for permission to pursue a degree course while you were under articleship. Here’s what you can do and consider:
### **1. **Submission of Form 112:**
- **Retroactive Approval:** Generally, Form 112 should be submitted at the time of starting the degree course or soon after. Submitting it now, after completing your articleship and B.Com degree, may not be accepted for retrospective approval. The ICAI typically requires Form 112 to be filed during the tenure of the articleship to ensure that the degree course does not interfere with your articleship schedule.
### **2. **Completion Certificate Issuance:**
- **Completion of Articleship:** As you have completed your articleship and submitted Form 108, you should be eligible for the issuance of the Articles Completion Certificate. However, the lack of Form 112 might delay or complicate the process.
### **3. **Addressing the Issue:**
- **Contact ICAI Directly:** It is advisable to contact the ICAI's regional office or the examination department directly. Explain your situation, including the reasons for not submitting Form 112 at the appropriate time and your current status. They might provide specific guidance or a possible solution based on their discretion. - **Document Submission:** Prepare a written explanation detailing your circumstances, including your registration date, the reason for not submitting Form 112, and any documentation of your B.Com completion if requested.
### **4. **Possible Solutions:**
- **Exemption Request:** You may request an exemption or a special consideration due to the extenuating circumstances that led to the delay in submitting Form 112. - **Compliance with Requirements:** Ensure that you have complied with all other requirements for obtaining the completion certificate, such as submitting all necessary forms and fulfilling other conditions stipulated by ICAI.
### **5. **Future Precautions:**
- **Follow Guidelines:** For any future courses or additional certifications, ensure that all necessary forms are submitted promptly and that you adhere to the guidelines provided by ICAI or relevant professional bodies.
In summary, while submitting Form 112 now might be challenging, your best course of action is to communicate directly with ICAI, provide a detailed explanation, and seek their guidance on how to proceed. They will be able to advise you on whether any special considerations can be made in your case.
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