Form 112 ICAI PDF

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Form 112 ICAI

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.

  1. For obtaining permission from the Institute, an articled / audit assistant is required to submit application in Form 112 duly complete in all respects and recommended by the Employer and the College Authorities, if the course is a regular one. The Certificate in Form No. 112 indicating college timings etc. shall be counter-signed by the concerned Principal of the college with the seal and stamp of the College and also indicating the telephone number/s and full address of the College.
  2. An articled / audit assistant are advised to pursue graduation course through distance learning mode and join special B.Com. Course of Indira Gandhi National Open University, New Delhi/Netaji Subhas Open University, Kolkata or join correspondence courses, with intimation to the Institute, but shall not be permitted to join any other course until the graduation course is completed.
  3. During the working hours, the articled assistant is not permitted to attend college/other institutions for pursuing any course including graduation. Accordingly, college timings of such course should not be such (after taking into account the time required to commute) which clashes with the normal working hours of the article training.

For condonation of delay in submission of Form 112, please see Chapter 25.


  • Form 112 to be submitted with the recommendation of the Principal.
  • Attendance at the course must be outside the normal working hours of the Principal
  • Only one additional course is permitted at a time.
  • Permission for Second Course
  • Permission for second course will be considered only after receipt of documentary proof of either on completion or discontinuation of the course for which permission has been grated earlier.

In case Form No. 112 is not submitted within 30 days of joining the course, the procedure laid down for condonation of delay in non-submission of the form will apply. Please refer to chapter 25.

You can download the Form 112 ICAI in PDF format using the link given below.

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Form 112 ICAI

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