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Permission to Study Other Courses
(Regulations 65 & 78)
Under Regulations 65 & 78 an articled / audit clerk is required to obtain prior permission of the Council before engaging in other course of studies or engagements in business or occupation.
For obtaining permission from the Institute, an articled / audit clerk 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 regular one.
List of courses which a student is permitted to undergo during the period of practical training (one Course at a time)
Recognised graduation course of Universities or Colleges affiliated to Universities.
Recognised post-graduation course of Universities or Colleges affiliated to Universities
Courses conducted by the Institute of Cost and works Accountants of India.
CIMA courses conducted by Chartered Institute of Management Accountants, UK.
Ph.D courses attached to the Commerce Departments of Universities
An articled / audit clerk who joins the CA course after passing the Foundation Examination / Professional Education (Examination - II) can pursue Graduation course concurrenly with CA course, with intimation to the Institute, but shall not be permitted to join any other course until the graduation course is completed.
The Council, in order to remove the difficulties experienced by the students coming from the Foundation Course, has decided that the working hours of the articled clerks coming after passing the Foundation Examination, should be left to be decided by the Principal, subject to the overall guidelines that minimum working hours should be 35 hours per week and the office hours should not be before 9.00 a.m. and after 8.00 p.m.
For condonation of delay in submission of Form 112, please see Chapter 25.
1. Form 112 to be submitted with the recommendation of the Principal.
2. Attendance at the course must be outside the normal working hours of the Principal
3. Only one additional course is permitted at a time. (including Graduation in the case of Foundation stream student). However, Foundation Course stream students would be granted general permission to do the Graduation course with the concurrence of the Principal.
Permission for Second Course
Permission for second course will be considered only after receipt of documentary proff 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 form will apply. Please refer chapter 25.

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