ICAI : Procedure and Process followed in Examination System

ICAI has made an announcement with respect to Evaluation of answer books of CA exams on 21st September, 2019. Thereafter, a webinar was conducted on 22nd September, 2019 wherein the procedure and processes followed in the examination system were explained and all the misgivings about the examination process were cleared.

A section of the students led by agencies external to the Institute have been demonstrating outside the ICAI premises from 23rd September, 2019. In order to empathize the genuine concern, if any, of the students, they were given an opportunity to meet the officers and council members on 24th September, 2019 wherein more than ten representatives including ICAI members, non-members and students participated in the discussions. The representatives of agitators submitted that their only demand is to allow for provision of re-checking of answer books in the Chartered Accountancy examinations.

Currently the Regulation 39(4) dealing with the subject matter provides as under :-

(4)   [(i) Information as to whether a candidate’s answers in any particular paper or papers of any examination have been examined and marked shall be supplied to the candidate on his submitting within a month of the declaration of the result of the said examination, an application, accompanied by a fee as may be fixed by the Council which shall not exceed rupees five hundred in any case.]

    (ii) The fee shall be only for verifying whether the candidate’s answers in any particular paper or papers have been examined and marked, and not for the re-examination of the answers.

    (iii) The marks obtained by a candidate in individual questions or in sections of a paper shall not be supplied.

    (iv) If as a result of such verification, it is discovered that there has been either an omission to examine or mark any answer or answers or there has been a mistake in the totaling of the marks, the fee for verification shall be refunded in full to the candidate.

The above Chartered Accountants Regulations allow correction of marks awarded in case of :

1) No marks awarded to any answer or part of it.
2) Totaling errors in step-wise marks awarded for a answer
3) Wrong carry forward or its part of marks awarded to answer on the cover page of the answer books.

Beyond this, the Regulation does not permit any subjectivity in checking of answer books.

The representatives were explained about the afore-stated provisions of Chartered Accountants Regulations 39(4) of the Chartered Accountants Regulations, 1988.

However, they were insistent on the demand for allowing re-evaluation of the answer books. They were informed that due process will be followed for consideration of their demand. They were also requested to call off the agitation and students be advised to concentrate on their studies and preparation for forthcoming examination. In spite of the same; the representatives mentioned that they would continue with this agitation till the time the matter is sorted out.

All the students are advised not to be carried away by such issues. The Institute is seized of their problems and will be considered and taken up at the appropriate forum by following due process.