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Querist : Anonymous

Querist : Anonymous (Querist)

18 December 2013 sir. i have completed 4 months of article ship, at the time of registration of article ship i have completed 2nd year of b. com as regular student but due to some reason i have not applied for 3rd year and i take leaving certificate from college so i not submitted form no. 112
but now i applied for 3rd year as a private student so please tell me shall i submit 112 or not please urgent
thanking you.

Ajay Mishra

Ajay Mishra (Expert)
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18 December 2013 Yes, you will submit Form-112 with late fee.

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or other course under general permission, which was given for the articled assistant to pursue graduation course, is withdrawn; therefore should obtain the permission within six months of issuance of new guidelines.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

Querist : Anonymous

Querist : Anonymous (Querist)

18 December 2013 if 3rd year corresopndence and no need to coaching classess and attendence shall submit 112 or not

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Querist : Anonymous

Querist : Anonymous (Querist)

18 December 2013 if 3rd year corresopndence and no need to coaching classess and attendence shall submit 112 or not

Ajay Mishra

Ajay Mishra (Expert)
Follow

19 December 2013 Yes, you will submit Form-112.

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