Regarding filling up Form 112

This query is : Resolved

Aashreya Ashok (Querist)
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04 April 2022 Hello! I'm currently pursuing B.Com (Regular Course). I'm now in the 4th semester, whose exams have been scheduled in June 2022. My articleship joining date falls on first week of April 2022. I will not be attending classes as I've already reached the minimum requirement of attendance. And I've planned to convert the course to correspondence in the third year (5th and 6th semesters).

In this regard, is it necessary to get NOC from the college and submit Form 112?

If yes, should I submit the form stating additional course as "regular"?

And after converting into distance course, should I need to submit Form 112 again?

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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10 July 2024 If you are planning to pursue your B.Com course in regular mode up to the 4th semester and then switch to correspondence mode from the 5th semester onwards, here’s how you should approach the process:

### NOC Requirement and Form 112:

1. **NOC Requirement:**
- Typically, if you are pursuing articleship and not attending classes due to meeting the minimum attendance requirement, you may need to obtain a No Objection Certificate (NOC) from your college. This NOC confirms that the college is aware of your situation and has no objection to your absence from classes due to articleship.
- Contact your college administration or examination cell to inquire about the procedure for obtaining an NOC. They will guide you on whether it's necessary and how to proceed.

2. **Form 112 Submission:**
- Form 112 is required to be submitted to ICAI (Institute of Chartered Accountants of India) when you join articleship during your course of study. It informs ICAI about your employment status and ensures compliance with the regulations.
- You should fill out Form 112 accurately, indicating your course as "regular" if that is the mode of study you are currently enrolled in up to the 4th semester.

### Conversion to Correspondence Mode:

1. **Submission of Form 112 After Conversion:**
- If you plan to convert to correspondence mode from the 5th semester onwards (assuming your college offers this option), you may need to update ICAI with this change.
- It’s advisable to submit another Form 112 to ICAI after officially converting to correspondence mode. This ensures that your records with ICAI accurately reflect your current mode of study.

2. **Consult with ICAI:**
- For specific guidance tailored to your situation, consider consulting with the student services or examination department of ICAI. They can provide clarity on the process and any additional documentation required when transitioning from regular to correspondence mode.

### Conclusion:

- Obtain an NOC from your college if required, confirming your articleship and absence from classes.
- Submit Form 112 to ICAI, stating your current mode of study as "regular" up to the 4th semester.
- After converting to correspondence mode, submit another Form 112 to update ICAI.

Following these steps ensures that you comply with both your college’s requirements and ICAI regulations regarding your articleship and course of study. If in doubt, always seek clarification from your college administration or ICAI officials for the most accurate guidance.

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