The New Scheme of Education and Training was launched on CA Day, i.e., 1st July 2023.

The New CA Course under the New Scheme of Education and Training consists of three levels:

1. Foundation Course

2. Intermediate Course

3. Final Course (including Self-Paced Online Modules)

Each level has its own eligibility criteria, registration process, subjects, and examination structure.

Registration Portal: https://eservices.icai.org

Official Website: https://www.icai.org

Email Support: care@scanneradda.com

1.1 Who can register?

To register for the Foundation Course under the New Scheme of Education and Training, candidates must meet the following eligibility criteria:.

1. Passed Class 10 (Provisional registration allowed).

2. Passed Class 12 (Required to appear for the exam).

3. No age limit for registration.

4. Open to all streams (Commerce, Science, Arts).

1.2 What is the registration process?

• • • Create/Login to Your Account
    • Pay Registration Fees: ₹9,000 (Includes study material & registration).
    • Download the registration letter from Self Service Portal (SSP)

1.3 Registration deadlines for Jan/May/Sept Exams

• • • To appear for the January 2025 exam, register by 1st September 2024.
    • To appear for the May 2025 exam, register by 1st January 2025.
    • To appear for the September 2025 exam, register by 1st May 2025.

2.1 Papers & Syllabus

2.2 Exam Pattern

Paper 1: Accounting | Type: Subjective | Marks: 100

Paper 2: Business Laws | Type: Subjective | Marks: 100

Paper 3: Quantitative Aptitude | Type: Objective (MCQs) | Marks: 100

Paper 4: Business Economics | Type: Objective (MCQs) | Marks: 100

2.3 Negative Marking Rules

• • • Applicable for Papers 3 & 4 (Objective type). Deduction of 0.25 marks for each incorrect answer.

2.4 Passing Criteria

• • • Minimum of 40% marks in each paper.
    • Aggregate of 50% marks across all four papers in a single attempt.

3. Important Dates

4. Download Syllabus

5. Apply for Exam

1.1 Foundation Route vs. Direct Entry Route

• • • Foundation Route: Candidates after passing Foundation Examination and Class 12th examination conducted by an examining body constituted by law in India or an examination recognized by the Central Government or the State Government as equivalent thereto, are eligible for registration to Intermediate Course through Foundation Route.
    • Direct Entry Route: Graduates/ Post-Graduates in Commerce (with minimum 55% marks) or Graduates/ Post-Graduates other than in Commerce (with minimum 60% marks) or Intermediate level passed candidates of Institute of Company Secretaries of India/ Institute of Cost Accountants of India are eligible for registration to Intermediate Course through Direct Entry Route.

1.2 Eligibility for Graduates/Postgraduates

• • • Commerce Graduates/Postgraduates

Must have secured at least 55% marks in aggregate.

• • • Non-Commerce Graduates/Postgraduates

Must have secured at least 60% marks in aggregate.

• • • Candidates who have passed the Intermediate level of:

ICSI (Company Secretary - CS) or ICMAI (Cost and Management Accounting - CMA)

Note: There is no age limit for registration under the Direct Entry Route.

2.1 Paper-wise Details

2.2 MCQ-based exams

• • • Deduction of 0.25 marks for each incorrect answer.

2.3 Exemption Rules

A candidate can claim an exemption in a specific paper if:

• • • • Scored 60% or more in that paper in a previous attempt.
      • Failed the overall group but passed that paper in the same attempt.
      • The exemption is valid for three immediate attempts (exam cycles).

Example: If you appeared for CA Intermediate in May 2024 and scored 60+ in Paper 3, but failed the group, you get an exemption in Paper 3 for Nov 2024, May 2025, and Nov 2025.

3.1 Registration validity

• • • CA Intermediate registration is valid for 5 years from the date of registration. Students must complete both groups within this 5-year period.

3.2 Revalidation process

• • • If a student does not pass CA Intermediate within 5 years, they must revalidate their registration.

Revalidation Fee: ₹400 (subject to change by ICAI).

Revalidation Period: Another 5 years.

Number of Revalidations: No limit (can revalidate multiple times).

4. Download Study Material

5. Register for Intermediate

You can register for the Final Course anytime after passing both groups of the Intermediate Examination. Upon registration, you will also be enrolling for Self-Paced Online Modules.

The fee for registering in both groups of the Final Course is Rs. 22,000/-.

The Final Course consists of 6 papers, divided into two groups:

• • Group I
    • Paper 1: Financial Reporting (100 marks)
    • Paper 2: Advanced Financial Management (100 marks)
    • Paper 3: Advanced Auditing, Assurance and Professional Ethics (100 marks)
  • Group II
    • Paper 4: Direct Tax Laws & International Taxation (100 marks)
    • Paper 5: Indirect Tax Laws (100 marks)
    • Paper 6: Integrated Business Solutions (100 marks)

(Multidisciplinary Case Study with Strategic Management)

After successful registration in the Final Course, you will receive an email with login credentials to order the Study Material via the CDS Portal. You can order the Study Material for both the Final Course and Self-Paced Online Modules SET A and SET B through this portal. For Self-Paced Online Modules Set C and Set D, visit: ICAI Self-Paced Online Modules

You can appear for the Final Examination once you meet the following eligibility criteria:

● Registered for the Final Course

● Completed Practical Training six months before the first day of the month in which the examination is scheduled

● Successfully completed the Advanced Integrated Course on Information Technology and Soft Skills (Advanced ICITSS)

● Qualified all 4 Self-paced Online Modules

The Final Examination will consist of 30% case scenario-based MCQs and 70% descriptive questions across all six papers.

● Paper-6 (Integrated Business Solutions): This paper is entirely case-study-based and will be an open-book examination.

● All other papers: These will be closed-book examinations.

No, there is no negative marking for MCQ-based questions in the Final Examination.

To pass the Final Examination in both groups, you need to:

● Secure at least 40% in each paper of both groups, and a minimum of 50% aggregate in each group, or

● Secure at least 40% in each paper and a minimum of 50% aggregate across both groups combined.

Alternatively, you can pass individual groups by securing at least 40% in each paper and a minimum of 50% aggregate in that group.

If you appear for all papers in a group and fail in one or more but secure at least 60% in any paper(s), you will be exempted from that paper(s) in the next three examinations. To pass the group, you must:

● Secure at least 40% in the remaining paper(s), and a minimum of 50% aggregate for the group.

If you do not pass the group within these three attempts and the exemption expires, you may continue to claim the exemption in subsequent exams by securing at least 50% in the remaining paper(s) to pass the group.

The validity of your registration in the Final Course is 10 years from the date of registration. You can revalidate it every 10 years by paying a revalidation fee of Rs. 500/-.

After passing both the groups of Intermediate Examination and successfully completing Four Weeks Integrated Course on Information Technology and Soft Skills (ICITSS), you can commence Practical Training.

The duration of Practical Training is 2 years.

The duration of Industrial Training is for a period of 9 months to 12 months and is permitted during the last part of 2 years Practical Training.

The articled assistant is permitted to take 12 leaves in each year of Practical Training.

1. a) In case you are a Intermediate(IPC) / Intermediate / Final Old / Final New / Foundation candidate, it is mandatory that you submit your application for inspection / supply of certified copies of answer books, online only, at https://icaiexam.icai.org and also pay the requisite fee on-line through the payment gateway . Physical application by such candidates will not be entertained. There is no provision for submission of application for certified copies of evaluated answer books with late fee.

1. b) In case you are Common Proficiency Test (CPT) / Post Qualification Courses (PQC) examinee, you can submit a physical application for inspection/ supply of certified copies of answer books, in the normal course, along with the Demand Draft for applicable fees. Facility of online submission of applications for CPT is not yet available.

There is no need to send the printout of the on-line application by Speed Post. You are required to upload a handwritten application duly signed by you, seeking certified copies of answer books, for the purpose of matching your handwriting with that on the answer books. Such handwritten application should be in running handwriting and not in capital letters.

In case you are a Hindi medium candidate, your handwritten application uploaded on the portal should be in Hindi.

Please note that if the uploaded scanned image is not your handwritten application, but of some other document, 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.

It may be noted that wherever the Question Paper is on MCQ pattern & answers are written by the candidates on OMR answer sheets, only copies of OMR answer sheet will be provided upon receipt of an application in this regard, under this scheme. Neither MCQ paper booklet nor the answer keys thereon will be provided, in respect of such papers. The certified copy of OMR answer sheets will not bear the Mark's awarded since the same are awarded in the System.

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.

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) and in case of any discrepancy leading to increase in total marks, a revised statement of marks is also sent to you.

Verification under Regulation 39(4) covers the following aspects:

 Whether any question or part thereof has remained unvalued

 Whether there is any totalling 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).

However, in case you still notice any 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, immediately on receipt of certified copies/inspection of evaluated answer books.

No. Re-evaluation of evaluated answer books is not permitted as per CA Regulations 1988.

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. 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.

You can write to the office about the same, within 30 days from the date of the letter.

No. Fees paid for obtaining certified copies of answer books is not refundable, under any circumstances.

• • Go to http://icaiexam.icai.org.
  • Login through your User ID and password and Click on "Apply Now" against the activity "Certified Copies/Inspection" from your dashboard.
  • A data entry screen will appear. Fields relating to your name, registration number and medium of the examination would be displayed on the screen. You will have to enter the following data in the respective fields:
  • Select Certified Copies or Inspection
  • Select the papers for which you want Certified Copies or Inspection
  • 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 handwritten request duly signed containing all the relevant details like roll number, papers for which Inspection/Certified Copies are sought. 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 “Save and Preview” on the said screen, a confirmation page with the details, name, registration number, roll no., address, mobile no. landline number, email address and papers selected 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 online thru Net Banking or Credit / Debit Cards (Master / Visa / Maestro / Rupay)
  • 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 number etc with a remark "TRANSACTION SUCCESSFUL", against the transaction response. The application will be successful only when the Control Number is correctly appearing and that it is not null or zero.
  • 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. Mere deduction of fee from your account does not mean successful form submission.

Yes. In addition to the applicable fee payable to the Institute by the candidate towards exam related services, they will be required to pay bank charges at the following rates, while paying the said fee, online through the payment gateway. These are charges payable by the candidate to the bank and will be recovered along with the applicable fee payable to the Institute:-

Domestic Credit Cards: 0.50% + GST

Domestic Debit Cards / Rupay Cards:-

Upto Rs. 2000 : Nil

Greater than Rs. 2000 : 0.9% + GST

International Cards: 0.5% + GST

Net Banking: Nil

BHIM UPI : Upto Rs.2000 : Nil

Greater than Rs. 2000 : 0.65% + GST

If the screen shows the status of your transaction as "Not successful" or the Control number is blank or zero, then that means your online 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 received by us, if any, will be credited back to your bank account as per the procedure within 30 days of close of this application process. The status of your payment attempts can be checked against the relevant activity by clicking of the ‘Payment’ icon.

You can check the status of your application for certified copies ( whether on-line or physical ) at https://icaiexam.icai.org .

You can also send an email at the following email IDs, as per the exam:

cpt_exam@icai.in

foundation_examhelpline@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 : 0120-3894 811,812

Foundation : 0120-3894815

Intermediate : 0120-3054 806, 808, 819; 0120-4953 706, 708, 719, 0120-4345620

Final : 0120-3894 807,808, 809

Post qualification courses : 0120-3054 836, 3054 842

No. You need not upload scanned copy of your “Declaration” on the portal

a) A candidate shall ordinarily be declared to have passed in both the groups simultaneously, if he/she-

• • secures at one sitting a minimum of 40% marks in each paper of each of the groups and minimum of 50% marks in the aggregate of all the papers of each of the groups; or
  • Secures at one sitting a minimum of 40% marks in each paper of both the groups and a minimum of 50% marks in the aggregate of all the papers of both the groups taken together.

b) A candidate shall be declared to have passed in a Group, if he secures at one sitting a minimum of 40% marks in each paper of the Group and minimum of 50% marks in the aggregate of all the papers of that Group.

A candidate who has appeared in all the papers comprised in a group/unit and fails in that group/unit but secures 60% or more of the marks in any paper or papers of that group/unit shall be eligible for exemption in that paper or papers in the next three following examinations.

• • He shall be declared to have passed in that group/unit if he secures at one sitting a minimum of 40% marks in each of the papers of that group/unit and a minimum of 50% of the total marks of all the papers of that group/unit including the marks of the paper/s in which he/she had secured the exemption, i.e., 60 or more marks in the earlier examination.
  • He/she shall not be eligible for any further exemption in the remaining paper(s) of that group/unit until he/she has exhausted the exemption already granted to him in that group/unit.
  • The implications of the above paragraph are clarified below:

i. You must have appeared in all the papers of the group/unit.

ii. You must have failed in the group/unit and should have secured 60 or more marks in any paper/s of the group/unit.

iii. The exemption is automatic and will be indicated in the statement of marks issued by the Institute.

iv An exemption is valid for three immediate succeeding exams and will be carried forward automatically for the next three examinations.

v A candidate shall be declared to have passed in a Group/unit, if he secures at one sitting a minimum of 40 percent marks in each paper of the Group/unit and a minimum of 50 percent marks in the aggregate of all the papers of that group/unit. For the purpose of arriving at the aggregate marks, 60 percent or more marks secured in exempted paper/s will also be taken into account.

vi As long as exemption in one or more paper(s) of a group/unit, brought forward from an earlier attempt is subsisting, no further exemption in any paper in that group/unit will be given, even if one secures 60% or more marks in any paper in that group/unit. The above rules relating to “Exemption” are common to all the exams, i.e., Intermediate, Intermediate Units and Final, conducted by the Institute.

No. The exemption obtained by you in May 2022 exam would last only for the next three exams, i.e. for November 2022, May 2023 and November 2023 exam, irrespective of the fact whether you appeared in those exams or not. The exemption you obtained in May 2022 examination stands exhausted in May 2024 and will not be valid for May 2024 exam onwards. You will have to appear in the said paper once again in May 2024 exam.

To be eligible for exemption in any paper of a group in any of the exams (Intermediate /Final), you should have appeared in all the papers comprised in that group. In your case, though you obtained more than 60% marks in two papers, you will not be eligible for exemption in those two papers since you did not appear in all the papers of that group

The fact that you are eligible for exemption in a paper, will be found indicated in the statement of marks, issued by the Institute, by way of a symbol “#” against the marks of the paper(s) in which you had secured 60% or more marks. In your statement of marks, you will find the alphabet “E” marked against the marks of already exempted paper(s) carried forward from an earlier examination, provided the exemption is still valid.

An exemption is valid for three immediate succeeding exams and will be carried forward automatically for the next three examinations. The valid exemption details are auto/pre-filled in the exam form.

As long as exemption in one or more paper(s) of a group/unit, brought forward from an earlier attempt is subsisting, no further exemption in any other paper in that group/unit will be given, even if you secure 60% or more marks in any other paper in that group/unit. You will not be eligible for any further exemption in the remaining paper(s) of that group/unit until you have exhausted the exemption already granted to you in that group/unit. The exemption that you secured in a paper in November 2009 exam lasted till May 2011 exam. Hence, you did not get any exemption in Paper 2 in May 2011 exam even though you secured more than 60% marks in that paper.

Yes. You can get exemption in any of the papers of Group II in September 2024 exam. The exemption that you secured in Paper 3 of Group I does not come in the way of your getting exemption in any paper of Group II. Please note that the rules relating to exemptions are applied group-wise. However, you will not be eligible for any further exemption in the remaining paper(s) of Group I until you have exhausted the exemption already granted to you in that group.

Unit Scheme is meant for those candidates who have passed one of the Groups but not both the groups of the erstwhile Intermediate examination held under the syllabus prescribed in Paragraph 2A of Schedule B of CA Regulations 1988 ( i.e. erstwhile Intermediate exam held in November 1994 and thereafter), or PE II or PCE or IPCE or Intermediate(IPC) Erstwhile Intermediate under Regulation 28G(4) of the Chartered Accountants Regulations, 1988 (held from May 2018 to November 2023)) are eligible to appear under the Unit Scheme of Intermediate Examination, upon conversion to the Intermediate course. Those who have passed one of the Groups but not both the groups of the erstwhile Intermediate examination held under the syllabus prescribed in Paragraph 2 of Schedule B of CA Regulations 1988 ( i.e. erstwhile Intermediate exam held prior to November 1994), are not eligible to appear under the Unit Scheme of Intermediate Examination. Such candidates are required to convert to the Intermediate course and appear in both the Groups of Intermediate examination, either separately or together, in the normal course, if they want to pursue the course. Similarly, those who get passed in one of the Groups but not both the groups from May 2024 examination and onwards are not eligible to appear under the Unit Scheme of Intermediate Examination such Candidates are required to appear for the remaining group only of Intermediate. Please refer to the announcement on Exemption(s) from appearing in paper(s) or Group of Chartered Accountancy Examinations under the New Scheme of Education and Training w.e.f. May 2024 Examination dated 24th August, 2023 hosted at https://resource.cdn.icai.org/75658exam61200.pdf.

No. You will be eligible for a rank only when you appear in all the papers of both the groups, in one sitting, without any carry forward exemption(s) and pass the examination, securing the marks above the cut off level.

No. Pass certificates are not issued for having passed only one of the Groups. Pass certificates are issued only when you pass both the groups of the exams mentioned above, either together or separately group-wise.

Pass certificates are issued to candidates who have passed both the groups of the Intermediate /Final Examination, either together or separately group-wise. A hard copy of the pass certificate, is sent to all the candidates by Speed Post, at the address given by the candidates in their exam form.

No. Pass certificates are not issued to Foundation pass candidates.

You do not have to apply for issue of pass certificate. It will be issued to you, free of cost, by the Exam Dept., upon your passing both the groups of the exam.

Candidates who pass both the Groups of CA Final/Intermediate Examination with distinction, will receive pass certificates stating that they have passed the respective exam with distinction.

Pass certificates are sent to the candidates, generally, within about 60 days time from the date of declaration of results.

Yes. It contains the candidate’s photograph and signature.

You can write to us at the above mentioned address or send us an email at E mail at

dms_examhelpline@icai.in (For Final Section)

exam.dmsinter@icai.in (For Intermediate Section)

exam.dmsfoundation@icai.in (For Foundation Section)

You can also call us on any of the following numbers:

Phone: 0120-3054 836/ 841

You may write to us, at the above mentioned address, enclosing the following:

• • A letter clearly specifying the correction/s required. Simultaneously, you are required to update on SSP portal.
  • Copy of the letter issued by ICAI at the time of registering you in the CA course
  • Original pass certificate with the error

Please send all your correspondence with the Exam Dept. by Speed Post and not by any private courier or ordinary post. A corrected pass certificate will be issued to you, free of cost.

You may apply for issue of a duplicate pass certificate, in the prescribed format with the applicable fee.

The SPMT comprises Sets A, B, C, and D, each covering specific topics or subjects.

Candidates must have qualified their Intermediate Examination and registered for the Final Course to be eligible for the SPMT. Also, candidates must complete specified e-Learning through the LMS Portal i.e https://lms.icai.org/login

Candidates can register for the SPMT through the SPMT portal (http://spmt.icai.org) after completing the mandatory e-learning hours for the specific paper(s). Candidates can login with their SSP (https://eservices.icai.org/) userid and password. No separate login id or password is required.

Yes, candidates need to pay an examination fee to take the SPMT.

The examination fee varies depending on the center: Rs. 500/- per paper for centers in India, INR 850/- per paper for Kathmandu (Nepal) and Bhutan and USD 150/- per paper for Dubai/Abu Dhabi/Bahrain/Doha/Muscat/Kuwait.

Yes, candidates with permanent disabilities holding a valid concession card issued by the Institute are exempt from paying the fee. For details regarding permanent concession card, you may contact at examph@icai.in

Candidates can choose their preferred city, examination center, date, and time slot based on availability through the SPMT portal.

No, once selected, the examination center and date cannot be changed under any circumstances and fee is also non-refundable.

The SPMT consists of multiple-choice questions (MCQs), which may be case scenario-based. The questions are structured to assess candidates' knowledge, comprehension, application, analysis, evaluation, and synthesis skills, depending on the set/module.

No, there is no negative marking for incorrect answers in the SPMT.

Candidates must score a minimum of 50% in each module to qualify for appearing in the Final Examination.

There is no restriction on the number of attempts for the SPMT, however, once passed, you cannot take the exam of same module.

Yes, candidates can retake the SPMT if they fail to pass in previous attempts. However, candidates whose result is withheld due to unfair means, cannot take the same test until withheld status is cleared.

The admit card for the SPMT is immediately generated upon completion of the registration process and payment. It can be downloaded from the SPMT portal. No separate admit card is issued.

If you encounter technical difficulties during the SPMT, you can contact the helpdesk for assistance. Helpline Number: 022-62507739, Email id: exam_spmt@onlineregistrationform.org

Photo/sign/email/mobile cannot be directly updated in the SPMT Portal. Candidate has to first update his/her information/photo/sign in the SSP Portal https://eservices.icai.org/and intimate the SPMT helpdesk to take updated information from the SSP Portal. SPMT helpdesk will update the same in SPMT Dashboard.

Yes, on completion of prescribed e-learning hrs of the papers under the modules C & D, a student becomes eligible to take the test through SPMT portal. However, on passing of any one paper of any module C & D, he/she will not be allowed to take any further test of any other paper under the same module.

No. You are required to apply for the same, in the prescribed format, in physical form and send the same separately along with the requisite annexures to the exam department. For more details, please contact examph@icai.in

You will be allowed to submit your exam application form online without paying the exam fee. However, in case you are a differently abled candidate and are not holding a permanent concession card issued by exam department, you’ll be required to pay exam fee. For more details, please contact examph@icai.in

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 totalling 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.

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.

A candidate can apply for verification, on-line from his/her ssp dashboard within a month from the date of declaration of results and also pay the applicable fee on-line. Candidates of ISA-AT can apply at isaat.icaiexam.icai.org. Candidates of IRM / INTT-AT can apply for the same at pqc.icaiexam.icai.org.

The applicable fees is given below:-

• • For Final, Intermediate /Units- Rs.100/- per paper subject to a maximum of Rs.400/- for all the papers of a group/both groups/Unit.
  • For Post qualification courses ISA, DIRM, INTT-AT: Rs.500/-

Before providing certified copies 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 of evaluated answer books, you can bring it to the notice of the office, within one month from the date of receipt of certified copies 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 certified copies of answer books.

The verification process is meticulously drawn up exercise and it therefore takes time which may run to about 4 weeks. Though it will be our endeavor 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 up to 15 days before commencement of the next exam, may send an email to the exam dept. at the contact details as given below

Foundation: foundation_examhelpline@icai.in

Intermediate: intermediate_examhelpline@icai.in

Final: final_examhelpline@icai.in

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

Wherever there is a revision of marks or No Discrepancy is found pursuant to verification carried out u/r 39(4) of the CA Regulations, 1988, an email communicating the outcome of the verification is sent to the candidate concerned; at the e-mail ID mentioned by him/her in his/her application. Revised statement of marks is also sent in case of candidates qualifying either or both the groups or securing Exemption as a result of the Verification. Candidates are informed of the outcome by email to the email-id mentioned in their exam application form.

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.

No. Fees paid for obtaining certified copies is not refundable, under any circumstances.

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.

The outcome of the verification of all those who had applied is informed by email to the email-id mentioned in their exam application form You can also send an email at the following email IDs, as per the exam: foundation_examhelpline@icai.in intermediate_examhelpline@icai.in final_examhelpline@icai.in isa_examhelpline@icai.in irm_examhelpline@icai.in intt.examhelpline@icai.in You can also contact on the following telephone numbers: Help Desk: 0120 3054 851, 852, 853, and 835 Foundation: 0120-3894815 Intermediate: 0120-3054 808, 819; 0120-4953 708, 719, 0120-4345620 Final: 0120-3894 807,808, 809 and Post qualification courses: 0120-3054836, 3054 841

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.

Students are required to login to their SSP dashboard at https://eservices.icai.org/ and apply online for the Verification/Inspection/Certified copy of their answer book by following the given steps:-

• • Go to https://eservices.icai.org/.
  • Login to your SSP dashboard.
  • Click on the link “Verification, Certified Copies and Inspection of Answer Books”
  • Select the ‘Application type’ out of available 3 options, namely, Verification of Answer Books, Inspection of Answer Books and Certified Copies of Answer Books.
  • A screen will open wherein guidelines and important information regarding Verification/Certified copies/Inspection are mentioned. Students are advised to go through and understand these guidelines and then check off the box confirming “I have read and understood the above” and
  • Select the Paper or Papers for which you want to apply for Verification/Certified Copy/Inspection. Students are advised to apply and select for the paper/papers carefully as application can be made one time only for one registration number.
  • After selecting for paper/papers, candidates are required to fill in their bank account details for processing refund in case of change in marks applicable in case of ‘Verification of answer books’.
  • Candidates have to check off the “I agree” button after reviewing the details entered by them carefully. Once you are sure of the information entered by you, click on the ‘submit’ button.
  • Pay the requisite fee on-line through the payment gateway.
  • Upon successful payment, the candidate will get a Successful Submission confirmation on the screen, kindly ensure about Successful Submission confirmation page as it contains the Control Number, payment details also.
  • In case the money gets deducted from your account and you do not get a "Successful" transaction screen, the status of your application will not be considered successful and the same will not be processed by the office. The failed transactions will be credited back to your account within 30 days after the close of verification window.
  • On completion of the verification process, the outcome is informed to the candidate concerned at his/her registered email id. It may be noted that physical application by candidates will not be entertained. Candidates can apply for certified copies of evaluated answer books within 30 days of declaration of result starting from the date of declaration of result.

If the screen shows the status of your transaction as “Not successful”, then that means your verification application 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 16.

Yes, you can do so, until you make successful payment, after which stage you cannot make changes.

Multiple payments, if any, by 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 21 days of the last date for submission of application In case you have made payment of verification fees more than once and do not get a refund within 21 days from the last date for submission of application, you can claim a refund of the excess amount paid by you, by writing to us within 30 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, if any, paid by you.

No. Once you have received confirmation on the screen that your transaction is successful, you need not send anything further by post.

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

Yes, Board of Studies offers free live virtual classes of Foundation, Intermediate and Final level.

Students can see after login the Live Virtual Classes at BoS knowledge portal link https://boslive.icai.org/ with their student registration number and date of birth updated as per Self Service Portal (SSP) records. Students can also download ICAI BOS mobile app from Google (https://cutt.ly/tmpGroW) and apple play store (https://apple.co/3ASDM9v) and avail the benefits of free live virtual classes and enhance their knowledge and learning skills.

Students have to fill their correct – Student Registration Number and the Date of Birth as recorded in the Students Service Portal (SSP) so that validation can be done and, thereafter, only student will be allowed to enter in the BoS knowledge portal.

Try one more time and, if not able to do, send your error message with screen shot at 1-bosmobileapp@icai.in or call at 0120-3876898.

Students have to enter his/her 10-digit Student Registration Number with combination of NRO/SRO/ERO/WRO/CRO and remaining 7-digit starting with zero (0).

The abbreviation of FRO is Foreign Regional Office. Like NRO/SRO/ERO etc., for foreign students, it is prefixed with their student’s registration number.

Till the time registration is confirmed by Self Service Portal (SSP), such students can view the recorded lectures of current and previous batch from YouTube (https://youtube.com/c/IcaiOrgtube/).

No. students can login with their Student Registration Number and Date of Birth as recorded in the SSP portal.

BoS knowledge portal is course specific. In other words, Foundation course students can only view the lectures, recorded lectures, study material, mock test, etc. of Foundation Course only. Likewise – Intermediate students can view Intermediate related material and Final Course students can only see Final course related lectures, study material, etc.

You are required to login BoS knowledge portal and go to heading “Download Notes and Assignment”. After clicking on heading particular notes or assignment, the same by default will be downloaded and saved in your system. Alternatively, you can download mobile app “ICAI BoS” from Google and Apple play store and see heading Live Virtual Classes and access the Download Note and Assignment Option.

Students can download the classes schedule either from BoS knowledge portal or ICAI BOS mobile app at their respective heading. Board of Studies is updating schedule every month in advance, and you will get notification for the same through mobile App for regular updates if any.

After login in BoS knowledge portal student may ask their queries through query box in live session only. Faculty answer their queries during the live session itself or use “Ask Your Query” feature in mobile app raising subject specific query and get reply with in 72 working hours after raising the query. Moreover, Faculty are assessing students conceptual understanding from the MCQ based test on the topic and in the next class are removing their doubts first and then teaching next topic.

For viewing the previous batch lectures of Foundation/ Intermediate/Final Course student can visit at https://boslive.icai.org/ after login students can view the previous batch (May/Nov) recorded lectures and their respective notes. Students may also see the previous batch recorded lectures in ICAI BoS mobile app in respective heading or ICAI CA tube (https://youtube.com/c/IcaiOrgtube/)

Students can see the latest announcements at the BoS knowledge portal page below (scrolling down) of BoS and Exam announcement at link https://boslive.icai.org/ or mobile app in announcement section.

Students are advised before sending his/her complaint, please first read out FAQs and then send the complaint, if required at bosmobileapp@icai.in

ICAI typically offers the following types of scholarships:

• • Merit-based Scholarships: For students who have demonstrated outstanding academic performance.
  • Need-based Scholarships: For students from economically disadvantaged backgrounds.
  • Scholarships for Students under Articleship: Specifically for those undergoing Articleship with financial assistance to support their studies.

Students can apply for ICAI scholarships online via the Self Service Portal (SSP) at https://eservices.icai.org. The application process may require submitting necessary documents such as income certificates, conduct and attendance certificates, and recommendations as applicable.

Yes, eligibility criteria depend on the type of scholarship:

• • Merit-based: Students must meet specific academic performance requirements.
  • Need-based: Students must provide income certificates or other financial documentation.
  • Under Articleship: Students must be enrolled in Articleship and provide recommendations from their Articleship Principal.

Generally, the following documents are required:

• • Income Certificate (for need-based scholarships)
  • Recommendation Certificate (from Articleship Principal or a Chartered Accountant)
  • Conduct and Attendance Certificates (for instalments)
  • Bank Account Details (for scholarship disbursement)

Scholarships are granted on a quarterly basis. The award process is as follows:

• • Applications from 16th December to 15th March → Grant processed in April
  • Applications from 16th March to 15th June → Grant processed in July
  • Applications from 16th June to 15th September → Grant processed in October
  • Applications from 16th September to 15th December → Grant processed in January

Scholarship instalments are disbursed quarterly, provided the student remains eligible. The amount is credited to the student's bank account after verification and submission of required certificates.

Yes, the scholarship is renewable based on the student’s continued eligibility, including the submission of bi-annual Conduct and Attendance Certificates and maintaining academic and/or attendance requirements.

The selection and grant of scholarships are processed quarterly, as follows:

• • 16th December to 15th March → Grant processed in April
  • 16th March to 15th June → Grant processed in July
  • 16th June to 15th September → Grant processed in October
  • 16th September to 15th December → Grant processed in January

Yes, the scholarship application is complete only when the Income and Recommendation Certificate is approved. There are two cases for this:

• • Case I: For students currently undergoing Articleship, they must obtain the Income Certificate and recommendation from their Principal.
  • Case II: For students who have not yet started Articleship, they must obtain the Income Certificate and recommendation from a Member of ICAI (Chartered Accountant).

After the first instalment is released, students must provide a Conduct and Attendance Certificate bi-annually:

• • For students undergoing Articleship, this is required in April and October from their Principal.
  • For students who have not yet started Articleship, a Conduct Certificate is required in April and October from any Chartered Accountant.

Scholarship instalments are disbursed quarterly, subject to:

• • Verification of the student’s eligibility.
  • Submission of Conduct and Attendance Certificates semi-annually.
  • Correct bank account details (including the bank IFSC code) provided on the Self Service Portal.

Those students who have secured the Exemption from May 2022 Examinations and onwards will have the option for continuing the said exemption immediately on exhaustion of the same.

For example, the candidates who secured Exemption in May 2022 Exam, got the option to continue their exemption after the declaration of November 2023 Results. Likewise, the candidates who secured Exemption in November 2022 Exam, got the option to continue their exemption on exhausting the said exemption after declaration of May 2024 Result and so on.

An exemption secured in normal course in a paper/s of a Group is available to the candidate for immediately following next three attempts. However, if the student is not able to pass the said Group in the following three attempts, the exemption granted to him/her gets exhausted. At this point of time, the student may opt for continuing of the said exemption to the subsequent examinations provided that he/she shall be required to obtain a minimum of 50% marks in each of the remaining paper or papers of that Group in order to pass that Group. Therefore, such a continuation of an exhausted exemption with the condition of securing minimum 50% marks in each of the remaining paper/papers of that Group to qualify the Group is making the exemption permanent.

For example: Candidates who had secured Exemption in May 2022 Exam, which was valid till November 2023 CA Exam, got the option to continue their exemption on exhaustion of the said exemption after the declaration of November 2023 Results. Likewise, those candidates who had secured Exemption in November 2022 Exam, which was valid till May 2024 CA Exam, got the option to continue their exemption on exhaustion of the said exemption after declaration of May 2024 Result and so on. The concept of Permanent Exemption has been introduced in the New Scheme of Education and Training effective from July 2023.

The Candidate desirous of making the exhausted exemption permanent will have to apply for the same by using their SSP login ID and Password.

Candidates will get only ONE chance to make exemption permanent (ie; exemption secured in one exam (say for e.g. May 2022) and getting exhausted after conduct of three subsequent exams (i.e. November 2023) exam will be shown before the conduct of next upcoming (i.e. May 2024) exam as per specified dates on the website of the Institute and if not made permanent by the candidate during that period then that exemption will lapse forever.

If a candidate has exemption in two papers of the same group, for example, papers 1 and 2 of Group-I that are offered in this window, then, he/she has to apply either for making both exemptions (i.e.; paper-1 & paper-2 in Group-1) permanent or let both the exemption lapse. He/she cannot opt to continue exemption in one paper and let it lapse in the other paper.

Upon making an exemption Permanent for any group, the candidate will have to secure at least 50% marks in each of the remaining papers of that group to pass the relevant group. Please refer regulation 37D(9) For Intermediate and 38D(8) For Final.

Yes. Candidates do have the option to surrender and re-appear in the exempted papers(s).

No, if there is a Permanent Exemption (PE) in a group, then, no new exemption will be granted in that group.

Integrated Course on Information Technology (ICITSS) is a combination of Orientation Course (OC) and Information Technology Training (ITT).

Advanced Integrated Course on Information Technology (AICITSS) is a combination of Management and Communication Skills (MCS) Course and Advanced Information Technology Training (Advanced ITT).

ICITSS and Advanced ICITSS are of 4 weeks each.

ICITSS is to be completed before commencement of Practical Training.

A student is required to complete AICITSS after completion of Practical Training but before appearing in Final Examination.

Yes. You will receive a hard copy of the statement of marks from the Institute within about 4 weeks from the date of declaration of result. A hard copy of the statement of marks, in the official stationery, indicating the marks secured by the candidates and the result, is sent to all the candidates who appeared in the exam and either passed or had secured an exemption by speed post, at the address given by the candidates in their exam form. However, Statement of marks of all unsuccessful candidates is being sent by ordinary post.

It is sent to all the candidates who appeared in one or more papers of the exam. If a candidate had applied for the examination but not appeared in any of the papers, then no statement of marks will be issued to him.

Statement of marks is sent to all the candidates who appeared in the exam by ICAI, free of cost. You do not have to apply for it. However, in case you want to be issued a duplicate statement of marks, you will have to make an application for the same and also pay the applicable fees. For getting the duplicate mark-sheet/ certificate of PQC examinations you may please visit https://eservices.icai.org and follow the given steps:-

• • Login to your dashboard
  • Go to Post Examination Services
  • Go to Post Examination Services form.
  • Select the Certificate type as “Duplicate Pass Certificate” / “Duplicate marksheet” as the case may be.

You are advised to Read the instructions carefully and fill in the form. For any queries please send the request to the respective email id.

For ISA – isa_examhelpline@icai.in

For INTT – intt.examhelpline@icai.in

For IRM – irm_examehelpline@icai.in

You may also contact at 0120-3054841 for ISA AT, INTT AT & IRM Examination related queries.

You will receive a hard copy of the statement of marks in the official stationery by speed post in case you had passed or secured an exemption. Statement of marks of all unsuccessful Candidates is being sent through ordinary post.

Hard copies of statement of marks are sent to the candidates, soon after declaration of results. You should be receiving the same, generally within about 4 weeks’ time from the date of declaration of results.

Statement of marks of CA Foundation, Intermediate and Final exams contains the candidate’s photograph and signature.

Yes. “#” symbol printed against the marks of a paper denotes that you have been granted an exemption in that paper, which will be valid for the immediate next three following exams. The result of such group(s) is shown as “UNSUCCESSFUL-EX” (i.e. failed with exemption) Alphabet “E” printed against the marks of a paper denotes that marks of that paper have been brought forward from an exemption granted in that paper in an earlier attempt. Numeral and Alphabet “50E” printed against the marks of a paper denotes that the candidate has opted for Permanent exemption in that paper brought forward from an earlier attempt. If no such symbol or alphabet is printed against the marks of any paper, even though the marks obtained in that paper may be more than 60, then that indicates that no exemption has been granted in that paper. The result of that group(s) is shown as “Unsuccessful”.

As per CA Regulations, a candidate shall ordinarily be declared to have passed in both the groups simultaneously, if he

1. 1. a) Secures at one sitting a minimum of 40 per cent marks in each paper of each of the groups and minimum of 50 percent marks in the aggregate of all the papers of each of the groups; or
   2. b) Secures at one sitting a minimum of 40 percent marks in each paper of both the groups and a minimum of 50 per cent marks in the aggregate of all the papers of both the groups taken together.

In the statement of marks of those who pass under category (b) mentioned above, the above footnote

“Passed under Regulation -------“is inscribed to make a distinction between the two categories.

You might have passed under category (b) and hence the footnote on your statement of marks. It does not make a difference to the candidates since the result in both groups is “SUCCESSFUL”.

In case you do not receive your statement of marks within about 30-40 days from the date of declaration of results, you can write to us at the below mentioned email IDs

Relating to Final exam dms_examhelpline@icai.in

Relating to Intermediate exam.dmsinter@icai.in

Relating to Foundation exam.dmsfoundation@icai.in

indicating therein, clearly, your name, complete postal address, roll number, name of the exam, month/year in which held etc. The office will arrange to re-send the statement of marks/result card (if received back undelivered) or prepare a duplicate one and send you again by Speed Post. However, such a request must be received within a period of two months from the date of declaration of results.

You may write to us, at the above mentioned address, enclosing the following:

• • A letter clearly specifying the correction/s required. Simultaneously, you are required to update on SSP portal.
  • Copy of the letter issued by ICAI at the time of registering you in the CA course
  • Original statement of marks with the error

Please send all your correspondence to the Exam Dept. by Speed Post and not by any private courier or ordinary post. A corrected statement of marks will be issued to you, free of cost.

You may apply for issue of a duplicate statement of marks in the prescribed format, along with the applicable fees. However, duplicate statement of marks will be issued free of cost if the request for issue of the same is received within a period of two months of the date of declaration of result. Applications received thereafter will have to be accompanied by the applicable fees. Please visit eservices.icai.org for details. The words “Duplicate” would be inscribed on the duplicate statement of marks.

Yes. You may apply for issue of duplicate statement of marks, in the prescribed form along with the applicable fees. Please visit eservices.icai.org for details. The words “Duplicate” would be inscribed on it.

You may contact the Duplicate Statement of marks section of the Exam Dept. for issue of a duplicate statement of marks:

Contact details (E mail IDs) are as follows:

Relating to Final exam dms_examhelpline@icai.in

Relating to Intermediate exam.dmsinter@icai.in

Relating to Foundation exam.dmsfoundation@icai.in