permission for doing an extra cource and submission of form

Ratan Deep Saxena (Asstt Manager (Accounts & Finance)) (2998 Points)

09 October 2009

This is in reference to the Institute’s Announcement regarding “Permission for pursuing a course along articleship [Regulations 65 & 78, Form 112] -Dated (18-09-2009)”¹ The above Announcement is partially conflicting with the Institute’s prior Announcements namely, “Announcement regarding working hours of the Articled Assistants -Dated 29-03-2008”² and “Announcement Regarding Articled Assistants -Dated (22-08-2008)”³, which specifically mention “it is hereby notified that articled assistants registered and undergoing graduation or any other course on or before 31st March, 2008 need not submit Form No.112.” Since the Announcement dated 18-09-2009 is partially conflicting with the two prior Announcements, I kindly seek clarification whether the latest Announcement regarding, “Permission for pursuing a course along articleship [Regulations 65 & 78, Form 112] -Dated (18-09-2009)” is applicable for the following category of students - articled assistants registered and undergoing graduation (i.e. B.Com (H)) on or before 31^st March, 2008. - those who joined Graduation (say B.Com in June 2006), before joining Chartered Accountancy Course (in September 2006). Further, if the above category of student are now required to file Form 112 whether they are required to pay the Condonation Fees, if Form 112 is submitted before the due date specified (i.e. 31^st December, 2009) in the Announcement dated 18-09-2009. ____________________________________________________________________________________

Relevant Extracts of the conflicting Announcements

The Committee further decided that the students / articled assistants who have not so far taken permission for pursuing additional course alongwith articleship are required to file Form 112 duly completed with the Institute on or before 31st December, 2009 and thereafter no request for Breach of Regulation 65 / 78 will be considered for condonation. (https://icai.org/post.html?post_id=4998&c_id=219)
To ensure that the working hours do not clash with the graduation or any other course, if any pursued by the article assistant, each articled assistant registered on or after 1st April, 2008 shall now be required to obtain specific permission from the ICAI for pursuing graduation or other course as permitted under the Chartered Accountants Regulation by submitting Form No.112, within one month from the date of joining the college or course to the ICAI. (https://www.icai.org/post.html?post_id=308&c_id=246)
In partial modification of the announcement dated 31st March, 2008 regarding submission of Form No. 112, it is hereby notified that articled assistants registered and undergoing graduation or any other course on or before 31st March, 2008 need not submit Form No.112. However, articled assistants registered on or after 1st April, 2008 and undergoing graduation or any other course shall be required to obtain specific permission by submitting Form No.112. (https://www.icai.org/post.html?post_id=3121&c_id=219)