Board of Studies e-Learning Login

Board of Studies e-Learning Login

http://studentslms.icai.org/LMS/index.html

Article Training Resource

Article Training Resource

I.  Training guide

II.  Ethics Code of Ethics Ethical Issue (FAQ’s)

III.  Audit

1.  Implementing Standard on Quality Control (SQC) 1: An illustrative checklist Annual Firm Personnel Independence Confirmation Independence Policies  Client/Engagement Acceptance Engagement Planning Memorandum Engagement Summary Memorandum Firm Quality Control Inspection Checklist

2.  Risk Based Assessment of Financial Statements: An illustrative checklist Overall Audit Strategy Understanding the Entity Understanding the Information System  Risk Assessment Procedure  Steps for Risk Identification Overall Response Relating to Financial Statements in General

3.  Guide to Audit Sampling Stratification and value-weighted selection  Examples of factors Influencing Sample Size for Tests of Control Examples of factors Influencing Sample Size for Tests of Details  Sample Selection methods

4.  SA-230 Audit Documentation: An illustrative Checklist

5.  SA 501: Audit Evidence- Specific conditions for Selecting Item Stock verification Checklist

6.  SA 570: Going Concern Testing of Going Concern Assumption: A Checklist

6.1   Due Diligence Sample Due Diligence: An illustrative Checklist  Preliminary Due Diligence: An illustrative Checklist  Commercial Due Diligence: An illustrative Checklist

6.2   Environmental Audit Sample Checklist for Environmental Audit  Environmental Statement  Sample Environmental Audit Report

6.3   Audit of Complex Financial Instruments: Illustrative guidance

7.  Practitioner’s Guide to Audit of Small Entities

A.   General Small Audit – Model Working Papers Specimen For Profile / Information About the Auditee Applicability Checklist Engagement Letter Acceptance Formalities Checklist Representations by Management

B.   Administration Time Budget

C.   Planning & Control Understanding the Client’s Business Understanding the Accounting Policies General Audit Programme Analytical Procedures in Planning the Audit Assessment of Risk Materiality Performance Materiality Identification of Material Transactions, Account balances and Disclosures Permanent File Update Fraud Risk Questionnaire

D.   Audit Program- Balance sheet items Audit Program – Tangible Assets Audit Program – Intangible Assets Audit Program – Investments Audit Program – Inventories Audit Program – Miscellaneous Expenditure Audit Program – Debtors, Loans and Advances Audit Program – Cash and Bank Balances Audit Program – Capital and Reserve Audit Program – Liabilities

E.   Audit Program- Profit & Loss Account Audit Program – Revenue Audit Program – Expenses

F.  Working papers  Regrouping Journals Adjusting Journals Specimen for Progress Sheet

G.  Reports Audit Declaration Matters for Partner’s Consideration Summary Memorandum Summary of Unadjusted Errors Financial Statement Review Subsequent Event Checklist Management Letter Points

H.  Appendices Appendix – I Standards on Auditing Checklist – Control Sheet Appendix – II Checklist for Disclosures under Accounting Standards Appendix – III Illustrative Letter of Confirmation of Inventories Held By Others Appendix – IV Illustrative Letter Confirmation of Account Receivable Appendix – V Illustrative Letter of Confirmation of Deposits Appendix – VI Disclosure Requirement Relating of Investment Appendix – VII Disclosure Requirement Relating to MSME Appendix – VIII Illustrative Letter of Appointment Appendix – IX Specimen letter to be obtained from the Company Conveying the Appointment of Auditors at the General Body Meeting Appendix – X Specimen Letter of Appointment for Tax Audit U/S. 44 AB of The Income Tax Act, 1961 Appendix – XI Illustrative Letter of Communication to Previous Auditor Appendix – XII Illustrative Guidance for the applicability Checklist

8.   Practitioner’s Guide To Audit Of Tiny Entities

A.  Applicability checklist

B.   General Specimen for Profile / Information About the Auditee Assessment of Risk Materiality

C.  Audit Program Analytical Review Procedures Matters for Partner’s Consideration Audit Summary Memorandum Management Letter Points

D.  Appendix-Standards On Auditing Checklist- Control Sheet

9.  Audit of Banks  Draft Bank Branch Audit Program for the year ended March 31, 2014

10.  Concurrent Audit of Banks Checklist for various items as per RBI guidelines

11.  Revenue Audit, Stock and Debtors and Credit Audit: Checklist

12.  Model Manual of Instructions with Various Reports & Checklist

13.  Manual on Internal Audit

A.  Internal Audit Engagement Management Initial Introduction Letter Proposal of Internal Audit Services Engagement Letter Scope and Objective Organization Background Industry Research List of files and Contents

B.  Overall planning

C.  Pre Audit Opening Opening Meeting Control Statement General Process Understanding Data Needs Identification and Collection Data Analysis and Summary Preparation Previous Audit Report Analysis Brain Storming Sessions (Internal)

D.  Detailed Walk Through Selection of sample Walk Through Tracking Documentation of Walk Through

E.  Risk, Checklist, Audit Programme  Listing of Risks and Audit Programme (Checklists) Corporate Risks Review Checklist Finance and Accounts Risks Review Checklists Human Resources Process Review Checklists Inventory Risks Review Checklists Information Security Review Checklist Marketing Risks Review Checklists Purchases Risk Review Checklists Production Risks Review Checklists Sale and Dispatch Risks Review Checklists Statutory Compliances Review Checklists Administration Risks Review Checklists Planning and Executive of Audit Programme Compilation of Observations and Draft Reporting Quality Check of Evidence Collection

F.  Report Compilation  Draft Audit Report Covering Letter for Draft Report – by Email/Letter Head Collection of Management Comment

G.  Exit Meeting Fixing of the Meeting Time Presentation and Action Plan Preparation Updation of the Action Plan into the Draft Report

H.  Report Issue Final Report Release Checklist Audit Committee Presentation (Where Applicable) Audit Feedback Collection

I.  Work paper closure Work Paper Compilation and Quality Audit Closures Quality Audit Checklist Quality Audit Action Plan Statement Knowledge Bank updation

J.  Close Outs Invoice Format Out of Pocket Expenses Tracking Overall Closure Checklist

K.  General Annexure  Confirmation of Meeting Format Minutes of Meeting Formats Agenda of the Meeting

L.  Standards on Internal Audit Issued by the ICAI

14.  Industry Specific Audits  14.1   Automobile Industry Fixed Assets: Checklist for Identifying & Assessing the Risk of Material misstatement Inventories: Checklist for Identifying & Assessing the Risk of Material misstatement Other Assets, Loans & Advances: Checklist for Identifying & Assessing the Risk of Material misstatement Current Liabilities & Provisions: Checklist for Identifying & Assessing the Risk of Material misstatement Other Income: Checklist for Identifying & Assessing the Risk of Material misstatement 14.2   Tea Industry : (Standard Internal Audit program)  14.3   Tours and Travels: (Illustrative Internal Audit Checklist) 14.4   Stock Brokers: Internal Audit Checklist 14.5   Treasury functions in Bank: Checklist 14.6    Inventories and Receivables Audit: Checklist 14.7   Mutual Funds: Internal Audit Checklist 14.8   NPO’S: Illustrative Internal Audit Checklist

IV.   Taxation  A.Direct Tax Code 2013 B.Guidance Note on Tax Audit under Section 44 AB of The Income-Tax Act, 1961  Terms, abbreviations used in this Guidance Note Introduction Provisions of Section 44 AB Profession and Business explained Sales, turnover, gross receipts Liabilities to Tax Audit- special cases Specified date and Tax Audit Penalty Tax Auditor Accounting Standard Audit Procedure Professional Misconduct Audit report Form No 3CA Form No 3CB Form No 3CD Particulars of Assessee (clause 1-6) Particulars of Members/Partners (clause 7) Nature of Business of Profession (clause 8) Books of Accounts (clause 9) Presumptive Income (Clause 10) Method of accounting (clause 11) Valuation of Closing Stock (clause 12) Conversion of Assets into Stock in Trade (clause 12A) Items of Income not credited (clause 13) Particulars of Depreciation (clause 14) Deduction under sections 35AB-35E (clause 15) Bonus, Commission, PF recoveries, etc. (clause 16) Amount Debited to Profit & Loss Account (clause 17) Capital expenditure (Clause 17(a)) Person Expenses (clause 17(b)) Advertisement expenses [clause 17(c)] Payments to clubs [clause 17(d)] Penalty, fine, etc. [clause 17(e)] Amounts inadmissible u/s 40(a) [clause 17(f)] Interest, salary, bonus, etc. to partners [clause 17(g)] Amounts inadmissible u/s 40A (3) [clause 17(h)] Amounts inadmissible u/s 40A (7) [clause 17(i)] Amounts inadmissible u/s 40A (9) [clause 17(j)] Contingent liabilities [clause 17(k)] Amount inadmissible in term of section 14A [clause 17(l)] Amount inadmissible under proviso to section 36(1)(iii) [clause 17(m)] Amount inadmissible u/s 23 of MSME Act, 2006 [clause 17A] Payments to relatives under section 40A (2)(b) [clause 18] Deemed profits under section 33AB/33ABA/33AC [clause 19] Profits chargeable under section 41 [clause 20] Payments under section 43B [clause 21] MODVAT credits [clause 22(a)] Prior period expenditure [clause 22(b)] Hundi loans [clause 23] Loans/Deposits accepted [clause 24(a)] Loans/Deposits repaid [clause 24(b)] Certificate for loan taken or repayment [clause 24(c)] Brought forward loss/depreciation [clause 25(a)] Change in shareholding [clause 25(b)] Deductions under Chapter VIA [clause 26] Tax Deducted at Source [clause 27] Quantitative details of a trading concern [clause 28(a)] Quantitative details of a manufacturing concern [clause 28(b)] Tax on distributed profits [clause 29] Cost Audit Report [clause 30] Excise Audit Report [clause 31] Accounting ratios [clause 32] Statement of particulars to be annexed to Form No. 3CD Signature Code of Ethics and other matters Format of Financial Statements APPENDICES Circular No. 452 dated 17.3.1986 (Para 5.10) Circular No. 4/2007, dated 15th June, 2007 (Para 5.13) Mandatory Communication - Relevant Extracts from the Code of Ethics (Para 9.8) Council Guidelines No.1-CA(7)/02/2008, dated 8th August,2008 (Para 9.8, 9.9, 9.10, 9.23) Relevant extracts from the Code of Ethics (Para 9.18) Form of tax audit particulars to be furnished by members/ firm (Para 9.26) Revision of recommended scale of fees chargeable for the work done by the members of the Institute (Para 9.27) Criteria for classification of non-corporate entities as decided by the Institute of Chartered Accountants of India & Criteria for classification of companies under the Companies (Accounting Standards) Rules, 2006 (Para 10.3 & 10.8) Circular No. 561, dated 22nd May, 1990 (Para 13.12) Circular No. 739, dated 25-3-1996 (Para 18.1 & 36.7) The relevant extracts of the Micro, Small and Medium Enterprises Development Act, 2006 (Para 43.9) Chart of persons specified in Section 40A(2)(b) (Para 44.1) Circular No. 208, dated 15th November, 1976 & Circular No. 221, dated 6-6-1977 (Para 50.1) Recommended form of financial statements for non-corporate manufacturing entities (Para 13.8 & 67.3) Recommended form of financial statements for non-corporate trading entities (Para 13.8 & 67.3) Form No. 3CA, 3CB and 3CD C.   Questionnaire for Service Tax Audit of Banks

V.   Information Technology (to be updated shortly) XBRL A. XBRL Concepts B. XBRL Mandate C. Indian GAAP Taxonomy D. XBRL Instance Creation E. Validation of Instance Creation F. General approach to preparation of XBRL Financial Statements

VI.   Others A. Links to MCA21 (forms and circulars) B. The Companies Act 2013 C. What is PAN  D. Apply for TAN E. TDS/TCS statement- AN Overview F. Filling Income Tax Return G. Digest of CBDT Notifications and Circulars

Disclaimer - Articleship Training Resources

The checklists and other content under the “Articleship Training Resources” have been compiled from various publications of the Institute to assist the students. These checklists and other content need to be suitably adapted for the specific requirements and due diligence may be exercised while using this content. Under no circumstances shall the Institute of Chartered Accountants of India (ICAI) be liable for any losses or damages whatsoever, whether in contract, tort or otherwise, from the use of, or reliance on, the Materials

CHECK RESULTS for CPT/IPCC/FINAL

CHECK RESULTS for CPT/IPCC/FINAL

http://www.caresults.nic.in/

Online Forms ICAI

Forms

1. Online Registrations to CPT Couse
2. Online Application Form for Admission to Intermediate (Integrated Professional Competence) Course under Direct Entry Scheme
3. Off Line Forms Download

ICAI ALL PORTALS for Articles-ship Placement / Bos Knowledge Portal / Examination ICAI

ICAI ALL PORTALS for Articles-ship Placement / Bos Knowledge Portal / Examination ICAI

1. Articles-ship Placement -  bosapp.icai.org
2. Bos Knowledge Portal - http://students.icai.org/?page_id=4834&newbg=true
3. Examination-Portal - http://icaiexam.icai.org/login.php    
   The Examination Department of the Institute of Chartered Accountants of India conducts the following examinations corresponding to different levels of the Chartered Accountancy course, in accordance with the Chartered Accountants Regulations 1988:
   
   Common Proficiency Test(CPT)
   Intermediate (Integrated Professional Competence) Examination
   Final Examination
   
   Examinations, other than CPT are generally conducted twice a year, in May and November. CPT is conducted twice a year, in June and December.
   It also handles examinations relating to the post qualification courses for members

How to Apply on-line exam form of ICAI (CPT?IPCC?FINAL)

CA EXAMINATION - DECEMBER, 2015 (PP MODE CPT)

Step 1: Create Your Account: for every upcoming exam by clicking at the link "If you are a new user, please click here" (The users who had created login account for any previous exams will have to re-create the account) and authenticating your Student Registration Number (eg: NRO0123456) with your date of birth, your VALID email-id and mobile number. (In Case your Name is not displayed on entering the registration number and Date of Birth, you can still create the login as a PROVISIONAL CANDIDATE by providing correct particulars. You must submit the copy of registration letter and other relevant documents with your application form in case your login is created as Provisional Candidate.)   Double check your email-id: provided by you in the above step, since the login-id and password created by you for filling up the application form would be sent to this email address and mobile only. Step 2: Login and Pay Fee Online: Login here with the username and password you receive in your email ID/mobile as provided in Step 1 above. Fill up the Online Application form carefully, confirm the particulars displayed in the Confirmation Page by tick marking in all the boxes and then clicking Confirm button, and Pay the Fees Online using Master / Visa / Maestro Credit or Debit card.Click Here For Fee Details (For general instructions and guidance on how to fill the form, please refer to the "Guidance Notes" given above at the home page) In case you are using a Debit Card, ensure that it is either Master / Visa / Maestro Debit Card. Step 3: Login Again to Take print out of PDF form on A4 size paper with Portrait orientation. Do Not print on both sides of the paper.   If PDF is not generated Click Here. Check and ensure that Control Number, Bar code and Payment Particulars are appearing correctly in PDF before taking the print out. In case of any issues please report to onlineexamforms@icai.in Step 4: Affix Two Photographs & Signature: Paste your Photographs, Sign the form using Black Ink Pen and get the form attested by Principal/Member of the Institute/gazetted officer, as mentioned in the form printed in Step 3 above. One photograph should be attested and the other one not attested Step 5: Send us the printout: The Last Date for Receipt of Printout of Exam Application form (PDF) filled Online after affixing photographs and specimen signature and signing the declaration duly countersigned by your parent / gurdian and attested by a Chartered Accountant or Gazetted officer or Principal of school or college is 31-10-2015 Submission by Hand : you may submit the application (PDF) by given date as above at any of the following offices on working days between 10am to 5:30pm by 31-10-2015. Reception Counter, Annexe Building, The Institute of Chartered Accountants of India, ICAI Bhawan, Indraprastha Marg, New Delhi - 110002 (Telephone-011-3989 3989). Reception Counter, Northern Regional Office, The Institute of Chartered Accountants of India, 52-54 Institutional Area, Vishwas Nagar, Shahdara, Near Karkardooma Court Complex, Delhi – 110032 (Telephone-011-3989 3990). Reception Counter, The Institute of Chartered Accountants of India, ICAI Tower, Plot No. C-40, G-Block, Bandra Kurla Complex, Bandra East, Mumbai – 400051 (Telephone-022-33671400, 33671500). Reception Counter, The Institute of Chartered Accountants of India, ICAI Bhawan, 122, Mahatma Gandhi Road, Nungambakkam, Chennai - 600034 (Telephone-044-3989 3989). Reception Counter, The Institute of Chartered Accountants of India, ICAI Bhawan, 382/A, Prantik Pally, Rajdanga, Kasba (Near Acropolis Mall and Garden High School), Kolkata - 700107 (Telephone- 033- 30840203 / 30840210). Reception Counter, The Institute of Chartered Accountants of India, ICAI Bhawan, 16/77-B, Civil Lines (Behind Reserve Bank of India), Kanpur - 208001 (Telephone-0512-3989 398). Reception Counter, Ahmedabad DCO* of the Institute of Chartered Accountants of India,v ICAI Bhawan, 123, Sardar Patel Colony, Near Usmanpura Under Bridge, Navjivan PO, Naranpura, Ahmedabad - 380014 (Telephone-079-2768 0946, 2768 0537, 39893989). Reception Counter, Bangalore DCO* of the Institute of Chartered Accountants of India, ICAI Bhawan, No. 16/0, Millers Tank Bed Area, Vasanthnagar, Bangalore - 560 052 (Telephone-080-30563500). Reception Counter, Hyderabad DCO* of the Institute of Chartered Accountants of India, ICAI Bhawan, 11-5-398/C Red Hills, Hyderabad - 500 004 (Telephone-040-233 17026, 233 17027, 233 17028, 23393182, 30638600). Reception Counter, Jaipur DCO* of the Institute of Chartered Accountants of India, ICAI Bhawan, D-1, Institutional Area, Jhalana Doongri, Jaipur - 302004 (Telephone-0141-3044200, 3044214, 3989398). Reception Counter, Pune DCO* of the Institute of Chartered Accountants of India, ‘ICAI Bhawan’, Plot No. 8, Parshwanath Nagar, CTS No. 333, Sr. No. 573, Munjeri, Opp. Kale Hospital, Near Mahavir Electronics, Bibawewadi, PUNE - 411 037 (Telephone-020-24212251/52,32335306). Reception Counter, Nagpur DCO* of the Institute of Chartered Accountants of India, 'ICAI Bhawan', 20/1, Dhantoli, NAGPUR - 440 012 (Telephone – 0712-2443 968, 2441 196) Reception Counter, Surat DCO* of the Institute of Chartered Accountants of India, 2nd Floor, Saifee Building, Dutch Garden Road, Near Makkaipul, Nanpura, SURAT - 395 001 (Telephone – 0261- 2472 932, 2464413). Reception Counter, Baroda DCO * of the Institute of Chartered Accountants of India, 'ICAI Bhawan', Kalali-Tandalja Road, Atladara, VADODARA - 390 012 (Telephone- 0265- 2681 115,2680593). Reception Counter, Thane DCO* of the Institute of Chartered Accountants of India, A-4, Laxmi Mahal Coop. Hsg. Soc., 2nd Floor, LBS Marg, Near Hotel Parimala, Above Amar Chemist, Charai Naka Signal, THANE (W) - 400 602 (Telephone- (22) 2538 2451/53/54/56). Reception Counter, Ernakulam DCO* of the Institute of Chartered Accountants of India, 'ICAI Bhawan', Diwan's Road, Ernakulam, KOCHI - 682 016 (Telephone- 0484 -2369 238, 2372 953, 2369 258). Reception Counter, Indore DCO* of the Institute of Chartered Accountants of India, 'ICAI Bhawan', Plot No. 19-B, Scheme No. 78, Part-II, (Near M. P. Pollution Control Board), INDORE - 452 010 (Telephone- 0731- 2570 052,2570 053,4298 198). * Decentralised Office Submission by Post : You may send printout of the form by SpeedPost/Registered Post (not courier) without folding and Superscribing the envelope as “Exam Application Form CPT, December - 2015” so as to reach us on or before 31-10-2015 . The address for posting is as under: Deputy Secretary (Exams) Examination Department The Institute of Chartered Accountants of India ICAI Bhawan, Indraprastha Marg, New Delhi - 110 002.

FOR ATTENTION OF STUDENTS - MAY, 2015 - FEE DETAILS FOR ONLINE FORMS

CA EXAMINATION - MAY, 2015

FOR ATTENTION OF STUDENTS - MAY, 2015

FEE DETAILS FOR ONLINE FORMS

PAY using Master / VISA / Maestro credit/Debit Card

Course	Test Centre In	Group/Exam Applied	Form Fees	Exam Fee	Total Fee	Late Fee from 25th February, 2015 to 3rd March, 2015	Total With Late FEE
FINAL	India	Single	Nil	Rs. 1250/-	Rs. 1250/-	Rs. 500/-	Rs. 1750/-
FINAL	India	Both	Nil	Rs. 2250/-	Rs. 2250/-	Rs. 500/-	Rs. 2750/-
FINAL	Nepal	NA	Nil	Rs. 3000/-	Rs. 3000/-	Rs. 500/-	Rs. 3500/-
FINAL	AbuDhabi/Dubai/Muscat	NA	Nil	US $ 400	US $ 400	US $ 11	US $ 411
Intermediate (IPCE)/ATE	India	Intermediate (IPCE) Group-I / ATE	Nil	Rs. 1000/-	Rs. 1000/-	Rs. 500/-	Rs. 1500/-
Intermediate (IPCE)/ATE	India	Intermediate (IPCE) Group-II	Nil	Rs. 1000/-	Rs. 1000/-	Rs. 500/-	Rs. 1500/-
Intermediate (IPCE)/ATE	India	Intermediate (IPCE) Both Groups	Nil	Rs. 1600/-	Rs. 1600/-	Rs. 500/-	Rs. 2100/-
Intermediate (IPCE)/ATE	India	Unit-1	Nil	Rs. 1000/-	Rs. 1000/-	Rs. 500/-	Rs. 1500/-
Intermediate (IPCE)/ATE	India	Unit-2	Nil	Rs. 1000/-	Rs. 1000/-	Rs. 500/-	Rs. 1500/-
Intermediate (IPCE)/ATE	India	Unit-3	Nil	Rs. 1000/-	Rs. 1000/-	Rs. 500/-	Rs. 1500/-
Intermediate (IPCE)/ATE	India	Unit-4	Nil	Rs. 1000/-	Rs. 1000/-	Rs. 500/-	Rs. 1500/-
Intermediate (IPCE)/ATE	India	Unit-5	Nil	Rs. 1000/-	Rs. 1000/-	Rs. 500/-	Rs. 1500/-
Intermediate (IPCE)/ATE	India	Unit-6	Nil	Rs. 1000/-	Rs. 1000/-	Rs. 500/-	Rs. 1500/-
Intermediate (IPCE)/ATE	India	Unit-7	Nil	Rs. 1000/-	Rs. 1000/-	Rs. 500/-	Rs. 1500/-
Intermediate (IPCE)/ATE	India	Unit-8	Nil	Rs. 1000/-	Rs. 1000/-	Rs. 500/-	Rs. 1500/-
Intermediate (IPCE)/ATE	India	Unit-9	Nil	Rs. 1600/-	Rs. 1600/-	Rs. 500/-	Rs. 2100/-
Intermediate (IPCE)/ATE	Nepal	Any Exam of Intermediate (IPCE)/ATE (out of the above)	Nil	Rs. 2250/-	Rs. 2250/-	Rs. 500/-	Rs. 2750/-
Intermediate (IPCE)/ATE	AbuDhabi/Dubai/Muscat	Any Exam of Intermediate (IPCE)/ATE (out of the above)	Nil	US $ 350	US $ 350	US $ 11	US $ 361

Exam Application PDF Not Generated

CA Examination
	FOR ATTENTION OF STUDENTS
In the internet payment channel loss of payment happens for a small number of cases due to many issues like bandwidth, response time from bank, students refreshing the page frequently etc. Eventhough the amount may have got deducted from your account, due to above reasons it has not got reflected in our account. Please pay again and successfully get the PDF. You can send the email for the refund of fees. However, any multiple payments received by us for the same student (applying more than once with the same Registration Number) will be refunded by the office on its own at the end of the online forms process. You can check the status of your application on the link given on http://icaiexam.icai.org at step 2 "Click Here To Check Your Exam Application Status" All the best for your exams.

Contacts and Address of Sending Exam Forms for ICAI (CPT/IPCC/FINAL)

a) E-mail:

onlineexamforms@icai.in (only for technical resoultion of online form)
intermediate_examhelpline@icai.in
final_examhelpline@icai.in 
cpt_exam@icai.in

b) Phone: 

1800 419 2929 
0120-3054 851
0120-3054 852
0120-3054 853
0120-3054 854
0120-3054 835
0120-4953 751
0120-4953 752
0120-4953 753
0120-4953 754

c) Fax: 0120-3054 841, 0120-3054 843

d) By post:
The Deputy Secretary (Exams)
The Institute of Chartered Accountants of India
ICAI Bhawan
Indraprastha Marg
New Delhi 110 002

Frequently Asked Questions on, supply of certified copies/inspection of evaluated answer books

Frequently Asked Questions on, supply of certified copies/inspection of evaluated answer books

Please note that this paper is merely an attempt to provide answers to questions on the subject, posed to us, by the candidates from time to time, to the extent possible and with reference to the extant scheme of examination. However, this compilation is neither exhaustive not does it purport to be a source of complete information on the subject. Hence, candidates are advised, in their own interest, to refer to the announcement dated 19th January 2012 and the modifications thereto dated 1st August 2013 hosted onwww.icai.org, besides referring to the Chartered Accountants Regulations, 1988.

1. I want to apply for certified copies/inspection of my evaluated answer books. How do I proceed? You can apply in the prescribed format and send the same along with the demand draft for the amount of fees applicable, ( i.e. Rs 500/- per paper) at the following address, by speed post or registered post: The Additional Secretary (Exams) The Institute of Chartered Accountants of India ICAI Bhawan Indraprastha Marg New Delhi 110 002. Your application should reach us within 30 days from the date of declaration of result of the relevant exam. Please superscribe the envelope with the name of the exam, i.e Final or Intermediate(IPC)E as the case may be. There is no provision for submission of application for certified copies of evaluated answer books with late fee. For the prescribed format/more details, refer to the announcement dated 31st December 2013 hosted on www.icai.org.

2. Can I submit my application for certified copies online? Yes. You can submit your application on-line at http://icaiexam.icai.org and also pay the applicable fees online by debit/credit card, master/visa/maestro. There is no difference in the amount of fees payable, between the two channels. However, we encourage you to submit your applications online, since, it expedites the process.

3. When do I get the copies of the answer books, once I submit an application? We endeavour to provide you the certified copies of your answer books within 30 days from the date of receipt of your application at ICAI, complete in all respects.

4. Why should I use the portal? Submission of application for certified copies/inspection and making payment of fees on-line is more convenient. You also save on the time and money spent on purchasing a draft, as also postage for dispatch. You are also sure that your transaction is successful.

5. I have already applied for inspection/certified copies of my evaluated answer books. Will the same application be treated as an application for verification also? Or do I have to make a separate application for verification?  Before providing certified copies/inspection of evaluated answer books to the examinees, verification of answer books, within the scope of Regulation 39(4), will be carried out, by the office, suo motu, in respect of all applications for inspection and/or certified copy of evaluated answer book(s). Verification under Regulation 39(4) covers the following aspects: • Whether any question or part thereof has remained unvalued • Whether there is any totaling error in any question or total marks on the cover page • Whether there is any discrepancy between the stepwise marks, total marks for each question indicated on the cover page However, it may be noted that re-evaluation of answers is not permissible under Regulation 39(4). As such, you need not make a separate application for verification.

6. Is it necessary that my application for certified copies of answer books should be handwritten?  Yes. Your application seeking certified copies of answer books should be in your own handwriting and duly signed by you. In case you are a Hindi medium candidate, your application should be in Hindi. In case you are applying on-line you will be required to upload scanned copy of your signed handwritten request.

7. Is it necessary to submit the Declaration, contained in the prescribed application? Yes. The Declaration in the prescribed format duly signed by you, should be sent along with the application. Failure to submit the same may result in correspondence and delay in getting the copies of answer books. In case you are applying on-line you will be required to upload scanned copy of the duly signed Declaration.

8. I applied for certified copies of my evaluated answer books and received them. I am not satisfied with the evaluation of my answers and the marks awarded. I want to apply for re-evaluation of my answer book. Can I do so?  No. Re-evaluation of evaluated answer books is not permitted as per CA Regulations 1988.

9. I applied for certified copies of my evaluated answer books and received them. I notice that the marks awarded on the answer books are different from the marks on my mark sheet? Why is it so?  In terms of Regulation 39(2) of the CA Regulations 1988, the Council of the Institute may, in its discretion, revise the marks obtained by all the candidates or a section of candidates in any particular paper or papers or in the aggregate in such manner as may be considered necessary, for maintaining the pass percentage provided in the regulations. The term “section” used in the above mentioned Regulation refers to the category of the candidates whose answer papers are valued by an examiner and such other category of candidates as may be specified by the Council. Marks awarded on the answer books are the marks given by the examiner, based on the actual performance of the candidate. Marks given on the mark sheet include marks awarded in terms of Regulation 39(2) mentioned above.

10. I applied for certified copies of my evaluated answer books and received them. I notice that some part of the answers are not evaluated by the examiner or there is a totaling error or marks awarded have not been carried forward to the cover page or such other matters that fall within the scope of verification covered under Regulation 39(4). What should I do now?  You can write to the Additional Secretary (Exams) about the same, within 30 days from the date of the letter.

11. I applied for certified copies of my answer books and got them. However, pursuant to suo motu verification carried out by the office, upon my application for certified copies, marks awarded to me got revised. Will I get refund of the fee paid by me for getting certified copies?  No. Fees paid for obtaining certified copies is not refundable, under any circumstances.

12. How do I come to know whether copies of answer books have been dispatched to me?  You can check the status of your application for certified copies ( whether on-line or physical ) at http://icaiexam.icai.org . You can also send an email at the following email IDs, as per the exam: cpt_exam@icai.in intermediate_examhelpline@icai.in final_examhelpline@icai.in dms_examhelpline@icai.in (For post qualification courses) You can also contact on the following telephone numbers: Help Desk: 0120 3054 851, 852, 853, 835 CPT : 0120 3054 805, 806 Intermediate : 0120 3894 810, 832 Final : 0120 3054 808, 809 Post qualification courses : 0120 3054 836

Frequently Asked Questions on verification of Marks

Frequently Asked Questions on verification of marks

Please note that this paper is merely an attempt to provide answers to questions on the subject, posed to us, by the candidates from time to time, to the extent possible and with reference to the extant scheme of examination. However, this compilation is neither exhaustive not does it purport to be a source of complete information on the subject. Hence, candidates are advised, in their own interest, to refer to the “Guidance Notes” supplied along with the examination application form, besides referring to the Chartered Accountants Regulations, 1988.

Section A: FAQs Verification of marks

1. What is meant by verification of marks? The process of verification of marks covers the following: Checking: • Whether the answer book(s) compilation is complete • Whether any question or part thereof has remained unvalued • Whether there is any totaling error in any question or total marks on the cover page • Whether there is any discrepancy between the marks for each question and or/part thereof and marks for each question indicated on the cover page of the answer book • Whether the handwriting of the candidate in all the answer books is the same. However, revaluation of the answer book is not permitted under the Chartered Accountants Regulations, 1988.

2. What are the regulatory provisions regarding verification of marks? The regulatory provisions regarding verification of answer books are contained in Regulation 39(4) of the Chartered Accountants Regulations 1988, which are hosted on the Institute’s website www.icai.org. Further, you may also refer to the announcement in this regard in the Students/Examination/FAQ section of the Institute’s website www.icai.org or the Guidance Notes supplied along with the examination application forms.

3. What is the procedure for verification of marks? A candidate can apply for verification, either physically in his own handwriting, or on-line fromhttp://icaiexam.icai.org within a month from the date of declaration of results, giving specific details of the following along with the requisite fees: • Student Name • Student Registration No • Exam-Intermediate (IPC)/Final/CPT • Month and year of the exam • Roll No • Paper(s)/subjects to be verified • Address for communication If the candidate makes a physical application, it must be in the handwriting of the candidate. If the candidate had opted for Hindi medium in the examination, his/her application should be in Hindi. Typewritten applications will not be entertained. There is no standard format as such for such application. However, the application should be duly signed by the candidate.

4. Where should the physical application be sent: The physical application for verification along with the fees should be sent so as to reach us within a period of one month from the date of the declaration of results, at the following address, by Speed Post or Registered Post: The Additional Secretary (Exams) The Institute of Chartered Accountants of India ICAI Bhawan Indraprastha Marg New Delhi 110 002 Do not send your application by courier/ordinary post. Please superscribe the envelope with the name of the exam, i.e Final or Intermediate (IPC) as the case may be.

5. What is the fees for verification of marks? • For Final, Intermediate (IPC)/ATE/Units-Rs 100/- per paper subject to a maximum of Rs 400/- for all the papers of a group/both groups/Unit. • For CPT: Rs 200/-. • For Post qualification courses ISA, DIRM, ITL & WTO, MAC/TMC/CMC: Rs 500/-

6. What is the mode of payment of the verification fees? In case you are submitting a hand written application form for verification, it has to be accompanied by a demand towards the verification fees. The demand draft should be drawn in favour of “The Secretary, The Institute of Chartered Accountants of India” payable at New Delhi and sent along with the application for verification. In case you are submitting an online application for verification, you can pay the verification fee online by using either debit/credit card, through the payment gateway.

7. Can I submit my application for verification of answer books, on-line? Yes. The facility for submission of verification applications on-line, is available for candidates of CA Final and Intermediate (IPC) examinations. You can submit your applications fromhttp://icaiexam.icai.org and also pay the verification fee on-line. Detailed steps in this regard are given in the above mentioned website. You will have to upload the scanned copy of your handwritten request. However, there is no need to send the print-out of the on-line verification application by post. Both options, i.e., manual as well as on-line, are open to you. You can choose to send your application manually along with the Demand Draft for the applicable fees, by registered post or speed post or submit your application on-line.

8. Is there any difference in the verification fees between on-line submission and physical submission of verification application? No. The verification fees, whichever mode you use, is the same.

9. I have already applied for inspection/certified copies of my evaluated answer books. Can the same application be treated as an application for verification also? Can I apply for verification after I inspect/get copies of my evaluated answer books? Can I apply for, both, verification as well as inspection/copies of my evaluated answer books? Before providing certified copies/inspection of evaluated answer books to the examinees, verification of answer books, within the scope of Regulation 39(4), is also carried out, by the office, suo motu, in respect of all applications for inspection and/or certified copy of evaluated answer book(s). In case you notice discrepancy, within the scope of verification as envisaged in Regulation 39(4), upon receipt of certified copies/inspection of evaluated answer books, you can bring it to the notice of the office, within one month from the date of dispatch of certified copies/inspection of evaluated answer books. Hence, you need not make a separate application for verification of answer books, if you have applied/intending to apply for inspection/certified copies of answer books.

10. How long does it take to get verification result? The verification process is meticulously drawn up exercise and it therefore takes time which may run to about 6-8 weeks. Though it will be our endeavour to inform the outcome of verification in respect of an exam at the earliest, yet the same cannot be assured, due to time consuming processes involved. However, all such candidates who do not receive the response latest upto 15 days before commencement of the next exam, may send an email to the exam dept. at the contact details as given below.

11. What are the possible outcomes, that may arise out of verification of marks: The verification exercise may result in • No change of marks • Increase of marks, impacting result or exemption in one or more paper(s) • Increase of marks, which does not have an impact on result or exemption in one or more paper(s) • Decrease of marks Candidates can check the outcome of their application for verification ( whether submitted physically or on-line) from http://icaiexam.icai.org. A written communication is also sent to the candidate concerned, at the address mentioned by him/her in his/her application. In case of revision of marks, a revised mark statement/result ( as the case may be) is also sent to the candidate.

12. Can a candidate get a refund of verification fees in case of change in marks pursuant to the verification? Yes. In case of change in marks, the verification fee is refunded to the candidate automatically. There is no need to make a separate claim for refund. In case, he/she had also applied for the next exam, pending the outcome of the verification and the outcome of verification, results in his passing the earlier exam, the examination fees paid by him/her for the next exam is also refunded.

13. I applied for certified copies of my answer books and got them. However, pursuant to suo motu verification carried out by the office, upon my application for certified copies, marks awarded to me got revised. Will I get refund of the fee paid by me for getting certified copies? No. Fees paid for obtaining certified copies is not refundable, under any circumstances.

14. I have not received any communication from the Institute regarding my application for verification of marks of the previous exam, so far. However, the last date for submission of application form for the next exam, is fast approaching. Should I apply for the next exam or not?  You may submit your examination form for the forthcoming examination, pending receipt of the outcome of verification of answer books of the earlier exam. However, no extension of time for submitting of examination application form will be allowed under any circumstances.

15. How do I come to know the outcome of my verification application? The outcome of the verification of all those who had applied (whether through on-line mode or physical mode) will be hosted on the websitehttp://icaiexam.icai.organd a written communication will also sent to the concerned candidates individually. You can check the said website from time to time regarding the outcome. You can also send an email at the following email IDs, as per the exam: cpt_exam@icai.in intermediate_examhelpline@icai.in final_examhelpline@icai.in Help Desk Telephone numbers: 0120 3054 835, 851, 852, 853

Section B

FAQs on submission of on-line applications for verification of answer books

16. Can I make multiple applications for verification of my marks, online? No. Only one verification application per roll number is accepted online. Hence, please make up your mind on the papers you would like apply for, before applying online.

17. Why should I use the portal? Submission of verification application and making payment of verification fees on-line is more convenient. You also save on the time and money spent on purchasing a draft.

18. What are the steps involved in making an on-line application? • Log on to http://icaiexam.icai.org • Click on the menu "Apply online for verification, Inspection and/Or Certified copies " . • Select the examination, papers of which you want to verify • Enter your roll number and PIN ( Personal Identification Number ) for the relevant exam. ( as contained in the exam form you had submitted) • A data entry screen will appear. Fields relating to your name, registration number and medium of the examination would be populated from the data base. You will have to enter the following data in the respective fields: Email address Address for communication Land line number Select the papers you want to be verified. • Please note that you can only select the papers in which you had appeared. In case of any wrong selection, the system will give an error message "Invalid selection". • Upload scanned copy of your handwritten application ( duly signed) containing all the relevant details. If you had opted for Hindi medium in the examination, then the application must be in Hindi and if you appeared in the Exam in English then the application must be in English. • In case of any discrepancy between the papers to be verified as mentioned in the scanned image and those ticked in the portal, the latter shall prevail. • Once you select “SUBMIT” on the said screen, a confirmation page with the details, name, registration number, roll no., address, mobile no. landline number, email address and papers to be verified etc will appear. Please check all the details entered by you including the scanned image uploaded. You have to confirm the data you have filled in, by clicking on the “CONFIRM” button. In case any of the details you have filled in is incorrect, you can go back and make the necessary corrections wherever required, come back and confirm. • Once you confirm the data, you will be directed to the payment page where you can make the payment either through your credit/debit card, master/visa/maestro. Payment by net banking is not permitted. • Once payment is successful, a payment confirmation page will appear on the screen giving details of Roll No., Paper/s applied for verification, Amount Paid, Transaction response, control no etc with a remark "TRANSACTION SUCCESSFUL", against the transaction response. • Take a print out of the payment confirmation page, which serves the purpose of acknowledgement from the Institute and keep it safely for your reference. That will be the acknowledgement. Remember to quote the transaction number appearing on the payment confirmation page in all future correspondence on the subject with the Institute. • If the transaction is not successful, you can retry.

19. The amount of verification fees got deducted from my account but I do not get a "Successful" transaction screen. What do I do now? If the screen shows the status of your transaction as "Not successful", then that means your verification request is not received by us, even though the fee might have been deducted from your bank account. In such cases, office will not be able to process your application, since the application is not there with the office. The fee relating to the failed transaction will be credited back to your account as per the procedure, prescribed in answer to question number 11.

20. Is it necessary that I should upload scanned copy of my handwritten verification application on the portal? What happens if I do not upload the same?  Yes. It is mandatory to upload scanned copy of your handwritten verification application (duly signed by you) on the portal. In case you are unable to do so or you are not able to log onto the portal, you can send your hand written verification application along with the Demand Draft for the applicable fees by speed post/registered post to the following address: The Additional Secretary (Exams) The Institute of Chartered Accountants of India Indraprastha Marg New Delhi 110 002 Please note that if the uploaded scanned image is not your handwritten application, but of some other document, then also your application will not be processed by the office. Such an application, even if it is a "SUCCESSFUL TRANSACTION", will not be treated as a valid application and will not be processed.

21. Can I start filling in the application for verification on-line and complete the same later? Yes, you can do so, until you make successful payment, after which stage you cannot make changes.

22. While making an online verification application, the verification fees got deducted twice from my bank account. How do I get a refund of the excess amount paid by me? What is the procedure for claiming the excess fee payment arising on account of multiple payments/lost/failed transactions etc? Multiple payments, if any, received by the Institute for a single student, will be identified by the system and are refunded for the credit of the respective accounts from where they originated, by the office, within 45 days of the last date for submission of application. In case you do not get a refund within 45 days from the last date for submission of application, you can claim by writing to us within 60 days from the last date for submission of application, along with documentary evidence, such as bank/credit card statement, of having paid the verification fees more than once. ICAI will verify the same and refund the excess amount received, if any, paid by you.

23. I have filled the on-line verification application and paid the verification fees on line. Do I still have to take a print out and send it to ICAI and if yes, where should I send it? No. Once you have received confirmation on the screen that your transaction is successful, you need not send anything further by post.