I have a query...if a student is pursuing ca final & has completed his graduation and articleship wants to pursue any other course say cs or cwa then is he required to take permission of the institute by filling form 112? kindly guide.
Madhur (B.Com, CA) (31 Points)
02 April 2014I have a query...if a student is pursuing ca final & has completed his graduation and articleship wants to pursue any other course say cs or cwa then is he required to take permission of the institute by filling form 112? kindly guide.
Saurabh Anokhchand Jain
(Chartered Accountant)
(1043 Points)
Replied 02 April 2014
Under Regulations 65 & 78 an articled / audit assistant is required to obtain prior permission of the Council before engaging in other course of studies or engagements in business or occupation.
I think only article assitanat require permission.. and in case you have finish articleship u dont require
Landmark Judgments: Important Provisions of the EPF & ESI Act interpreted by the Honorable Supreme Court of India