ICAI condones delay in filing form for pursuing other course along with articleship

Posted on    11 February 2017


Condonation of Breach of Regulation 65 & 78 – Non submission of Form 112

The Council of the Institute has decided to condone the delay in submission of Form 112 for having pursued additional / other course of study along with articleship through correspondence mode of study or by attending regular classes provided there was no clash/overlapping between working hours of Principal’s office and the College timings by taking a liberal view of the lapse on the part of the students concerned as an amnesty measure on payment of Rs. 5,000/- as condonation fee. This concession will be available for a period of nine months from the date of issue of this announcement.

Accordingly, it is hereby announced for information of all concerned that the students / articled assistants who have not yet taken permission for pursuing a course of study – whether academic or professional – along with articleship are advised, in their own interest, to seek ex-post facto permission of the Council by submitting Form 112 along with payment of Rs. 5,000/- as condonation fee. The Form 112 which can be downloaded from www.icai.org should be submitted along with requisite fee to the concerned Regional Office of the Institute within a period of nine months from the date of this announcement. It may be noted that no request for condonation of breach of Regulation 65 & 78 for delay in submission of Form 112 will be considered after nine months i.e the expiry of the aforesaid period of nine months.

It is also notified that wherever any statement made by a student or member is found to be false or varying with the facts discovered during the scrutiny process or later at any stage, the student and/ or member concerned will be liable to be proceeded with in accordance with the provisions of the Chartered Accountants Act, 1949 and Rules/ Regulations framed thereunder.


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