Form 112 ICAI
Form 112 ICAI is essential for articled and audit assistants who need to seek prior permission from the Council before they begin any other course of studies or engage in business or occupational activities. It ensures that their primary training remains uninterrupted while allowing them to pursue additional educational opportunities.
Steps to Obtain Permission
- To get permission from the Institute, an articled or audit assistant must fill out Form 112 completely. This form needs to be recommended by both the Employer and the College Authorities if the course is regular. The Certificate in Form No. 112 must note the college timings and be counter-signed by the college’s Principal, complete with the college’s seal and stamp as well as the necessary contact details.
- Articled and audit assistants are encouraged to complete their graduation through distance learning, such as enrolling in a special B.Com. course at Indira Gandhi National Open University in New Delhi or Netaji Subhas Open University in Kolkata. They can also join correspondence courses with prior notice to the Institute, but they cannot enroll in any other course until they finish their graduation.
- During working hours, articled assistants are not allowed to attend college or any other institutions to pursue a course, including graduation. Therefore, the schedule of such courses should not overlap with their regular working hours.
For condonation of delay in submitting Form 112, please refer to Chapter 25.
Requirements for Submitting Form 112
- Form 112 must be submitted along with a recommendation from the Principal.
- Classes for the course should take place outside of the normal working hours of the Principal.
- Only one additional course is allowed at a time.
- Permission for a Second Course
- Requests for a second course will only be reviewed after you provide proof of either completing or stopping the earlier course for which permission was granted.
If Form No. 112 is not submitted within 30 days after starting the course, the procedure for condoning the delay in the non-submission of this form will apply. Please check Chapter 25 for more details.
You can easily download the Form 112 ICAI in PDF format using the link given below.