NOTES FOR INFORMATION AND GUIDANCE OF APPLICANTS

• Converted from CPT to Foundation as on the date of filling the Exam Form

AND

• Should have appeared in the Senior Secondary Examination (10+2 examination before appearing in Foundation Examination) conducted by an examining body constituted by law in India or an examination recognised by the Central Government (or the State Government) as equivalent thereto (for the purpose of admission to graduation course) and on complying with above

Further conditions, if any, applicable, will be hosted on the website.

4) Examination Fee:

(i) Rs. 1500/- (For opting a Centre in India).

(ii) INR 2200/- (For opting Kathmandu & Thimphu Centre)

(iii) US$ 325/- (For opting Abu Dhabi, Bahrain, Doha, Dubai, Kuwait & Muscat Centres)

Domestic Credit Cards: 0.50% + GST Domestic Debit Cards / Rupay Cards: Upto Rs. 2000: 0.4%+ GST Greater than Rs. 2000: 0.9% + GST Rupay Cards: Nil 5 of 12 International Cards: 2.75% + GST Net Banking: Nil BHIM UPI: Nil, Paytm Wallet: 1.10% + GST

Mode of Payment of Fee: The payment has to be made online using Master/Visa/Maestro Credit/Debit card/Rupay Card/BHIM UPI / Net Banking / Paytm Wallet.

The fee once paid by candidate shall not be refunded / adjusted under any circumstances and no correspondence in this regard shall be entertained. However, failure in electronic transmission, double payments, lost transaction (after payment) will be considered for refund. Multiple payments, if any, that are received by us for the same student registration number, will be identified by the system and would be 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 exam application forms.

In case you have made payment of exam fees more than once and do not get a refund within 21 days from the last date for submission of forms, you can claim a refund of the excess amount paid by you, by writing to us at foundation_examhelpline@icai.in within 45 days from the last date for submission of forms, along with documentary evidence, such as bank/credit card statement, of having paid the exam fees more than once. ICAI will verify the same and refund the excess amount, if any, paid by you.

List of examination centers is available at https://www.icai.org/post/exam under heading City Master – Foundation Exam - December-2022 in the link:- https://resource.cdn.icai.org/71202exam57181- citydec22-100822.pdf. For convenience, the cities of Ahmedabad, Aurangabad, Bengaluru, Bhopal, Chennai, Delhi/New Delhi, Hyderabad, Indore, Jaipur, Kolkata, Lucknow, Mumbai, Nagpur, Nashik, Pune, Surat, Thane, Vadodara and Vasai are divided into different zones. All efforts will be made to allot the candidates who opted for a specific zone to an exam centre in that zone itself. However, in case of shortage of accommodation, in a specific zone, candidates would be allotted to some other zone, where accommodation is available. In such cases, requests for change of centre will not be entertained under any circumstances.

6. Option to Answer Papers in Hindi Medium

Students will have the option to answer the papers in English or in Hindi Medium. However, all candidates including Hindi medium candidates will be required to answer Section B of Paper 2, i.e. Business Correspondence and Reporting, in English Medium only, since the paper is meant to test the English language skills of the candidates.

I. GUIDELINES THAT MAY BE FOLLOWED IN RESPECT OF CANDIDATES WITH PERMANENT PHYSICAL/VISUAL/NEUROLOGICAL DISABILITY OF 50% OR MORE IRRESPECTIVE OF WHETHER THE CANDIDATES CAN OR CANNOT WRITE THE EXAMINATIONS THEMSELVES (e.g. CASES OF BLINDNESS/AMPUTATION OF UPPER LIMBS/CEREBRAL PALSY ETC.)

(a) Writer to be allowed.

(b) Compensatory time of one and half hour for each for Paper 1 and 2 and one hour each for Paper 3 and 4 in Foundation Examination.

II. GUIDELINES THAT MAY BE FOLLOWED IN RESPECT OF CANDIDATES WITH PERMANENT PHYSICAL/VISUAL/ NEUROLOGICAL DISABILITY OF LESS THAN 50% IRRESPECTIVE OF WHETHER THE CANDIDATES CAN OR CANNOT WRITE THE EXAMINATIONS THEMSELVES (e.g. CASES OF BLINDNESS/AMPUTATION OF UPPER LIMBS/CEREBRAL PALSY ETC.)

III. In case of writer’s cramp, learning disability, hearing disability (dyslexia) and blood cancer involving blood transfusion, the concession allowed is Compensatory time of half an hour and/or writer for Foundation Examination. In such cases the candidate has to submit the copy of concessions extended by other examination bodies, in earlier exams written by him/her, like 10th Standard or 12th Standard, graduation etc. This concession will be extended subject to verification of documentary evidence including medical (i.e.; Disability) certificate. Cases of injuries or disablement of temporary nature such as fracture of the right or left arm, forearm or dislocation of a shoulder, elbow or wrist etc. are not entitled for availing the facility of writer/extra time.

IV. Detailed guidelines/procedure pertaining to engagement of writer for those who are eligible to engage a writer:

a. Differently abled - physically and/or visually - candidates who are entitled to engage writer will be required to engage writer having a qualification of 10th/Matriculation only for Foundation Examination.

b. No one associated in any manner with academic tutoring and preparation of examination for CA, CWA, CS, M.B.A., B.E. and LLB programmes be involved as a writer.

c. The examinees who have been issued with a Permanent Concession Card / permission letter providing the facility of writer should send an application to the Examination Department of the Institute stating that he/she wishes to avail the facility of writer in the examination together with details such as name, registration number, group opted, medium opted, centre/zone opted, etc. immediately after submission of application form for admission to examination, which should reach the office not later than 10th November/10th May of the year in which December/May Foundation Examination is held respectively.

d. Examinees will be required to arrange writer at their own end subject to the compliance with the related requirements.

e. While there shall be no restriction on change of writer, such a change shall be allowed on making an application by the concerned examinee to the Centre Superintendent and subject to compliance with related requirements. In such a case the Centre Superintendent will hand over a copy of the guidelines in force to the differently abled candidate and the writer.

f. It shall be incumbent upon the candidate and/or the writer engaged by him/her at his/her own end and to submit in advance to the Centre Superintendent related “Declaration‟ with regard to the qualification etc. of the Writer.

Such a “Declaration‟ shall be required to be submitted in respect of the writer first engaged/provided as well as for the writer(s) subsequently permitted by the Centre Superintendent. If the declaration so submitted is incorrect/false, ICAI is empowered to take any action it deems fit in such a case.

Certified copies of the educational qualification of the writer (other than drawn from the panel of the Institute) should be submitted to the Centre Superintendent together with the declaration.

g. The writer engaged by the concerned examinee at his/her own end will be paid Rs. 500/- (Rupees Five Hundred Only) for Paper 1 and 2 per paper and Rs. 250/- (Two Hundred Fifty Only) for Paper 3 and 4 per paper for Foundation Examination by the Institute subject to submission of a related bill by the writer, duly counter-signed by the concerned examinee as well as by the Centre Superintendent. Such a bill be submitted to the Centre Superintendent on the same day of the examination who will, in turn, pay the honorarium, after the conclusion of the examinations and claim reimbursement from the Institute.

h. The concerned examinee shall be required to provide a copy of these guidelines to the said writer with a view that the latter is well conversant with the related requirements.

i. The writer’s task is to only write the examinations as per directions of the examinee, verbatim, and 7 of 12 that the writer shall not paraphrase, translate, add emphasis, embellish the written text in any way, or engage in any type of communication with the examinee concerning the interpretation of question paper content. In other words, the writer shall only transcribe what is dictated to him by the examinee.

j. Any violation of these guidelines will tantamount to attempt to resort to unfair means, and thus result in initiation of disciplinary action, which may include withholding of or the cancellation of the result or debarring from appearing in examinations or cancellation of registration/articles.

k. The Centre Superintendent shall have the authority not to allow a particular person to act as writer, if he is satisfied that such a person does not fulfill the criteria for being a writer.

l. The Superintendent shall arrange a suitable room for differently abled Candidates. For Differently abled - physically and/or visually-candidates who are eligible to get one hour compensatory time with writer facility, they will be provided a separate room for writing the examinations, preferably on the ground floor.

a) Application in candidate's own hand writing. In respect of candidates, who cannot write, their representatives may write on behalf of the candidate (stating the relationship with him/her) and forward the application. Those who require the facility of writer should clearly mention the same in the application.

b) Certified true copy of the certificate issued by Doctor of not less than the level of Civil Surgeon of Government Hospital to the effect that the disability is of permanent nature and specifying clearly the nature and extent of permanent disability.

c) Certified true copies of the permission, if any, granted by the State Higher Secondary Board/University in candidate’s 10+2 or degree examinations in which he/she had appeared.

d) Attested (by a member of the Institute or by a Gazetted officer) full size (Post Card), latest photograph indicating name of the candidate on the photograph itself.

e) Two copies of colour passport size photos (4.5x3.5 cm) taken within last 3 months, for concession card.

f) Any other document in support of request for grant of the facility of a writer and/or extra time as aforementioned.

g) The application for issue of Permanent Concession Card should not be sent along with the examination application form.

h) The Candidates can send their request for issue of concession card preferably at the time of applying for admission to examination. However, such request should be sent to the office prior to 30th April/31st October for May/November Foundation Examinations respectively.

i) The handwritten application/request letter with enclosures as mentioned at 2 to 6 above may be sent separately to:

The Additional Secretary (Exams)

The Institute of Chartered Accountants of India,

ICAI Bhawan, Indraprastha Marg New Delhi 110 002

j) The Permanent Concession Card will be valid for a period of five years from the date of issue of such card or the candidate passing Final Examination whichever happens earlier. On expiry of such period the concession card will have to be returned to the Institute.

k) Any misuse of the Permanent Concession Card shall tantamount to adoption of unfair means within the meaning of Regulation 41 of the Chartered Accountants Regulations, 1988.

l) Foundation Examination candidates who are issued with a Permanent Concession Card, on passing Foundation Examination and registering for Intermediate (IPC) course may forward the card to the Institute for updation.

m) For details of Guidelines for provision of compensatory time, writer etc, please visit www.icai.org

% of permanent disability	Extra time allowed
In Paper 1 and 2 (3 hours duration)
Less than 50%	1 hour extra time plus writer if required
50% or more than 50%	1.5 hours extra time plus writer if required
In paper 3 and 4 (2 hours duration)
Less than 50%	0.5 hour extra time plus writer if required
50% or more than 50%	1 hour extra time plus writer if required

Honorarium for writer for each of the papers-Paper 1 and 2 = Rs. 500/- per paper.

Honorarium for writer for each of the papers – Paper 3 and Paper 4 = Rs. 250 per Paper.

8. Check-List for Candidates:

Candidates are requested to ensure that all columns of the PDF file generated are appearing correctly. The barcode and fee payment particulars may be checked for correctness.

9. Issue of Admit Cards:

Admit cards with photographs and signatures of the candidates will also be hosted on https://eservices.icai.org generally 14 days prior to the commencement of the examination. Candidates are required to print their admit cards from the website, which will be valid for admission to the examination. No physical admit card will be sent to any candidate.

For downloading/printing of the admit cards from the above-mentioned website, candidates will have to log-in to the site https:eservices.icai.org and print the admit card from their dashboard

So also, candidates are advised to keep a photo copy of the exam application duly filled in, for reference, so that they can use the bar code number contained therein, whenever they correspond with ICAI Exam Dept.

Candidates, whose eligibility is in doubt, will be addressed, for clarification, normally 25 days prior to the commencement of the examination.

Upon printing of admit cards, candidates are advised to verify the name, registration number, centre, medium opted, etc.

In case of difficulty in downloading or printing of admit card, or in case of discrepancy in the data contained in the admit card printed, contact the Helpline numbers 0120-3054 851, 3054 852, 3054853, 3054854, 3054 835, 4953751, 4953752, 4953753, 4953754 immediately, by quoting the Registration Number, Bar code number of the examination form, if any, Centre opted with Zone applicable, telephone number, etc. for prompt action.

10. Correction Window for seeking change of Centre/Medium

On-line facility for seeking change of Centre/Medium for appearing in Foundation Exam from 8th October 2022 [Saturday] to 13th October 2022 [Thursday]. This will come free of cost.

It is found that some candidates while filling the examination application form do not exercise reasonable care and commit errors and seek change of Centre/Medium, on account of errors committed by them in their examination application forms, after online submission of application. 9 of 12

With a view to provide an opportunity to the candidates to correct such errors, a system has been put in place giving an on-line facility to candidates to view and correct errors if any, committed by them while submitting the examination application form, in the fields of Centre/Medium.

The Salient features of the facility are as follows:

a) Manual applications seeking change of Centre/Medium will not be entertained from the applicants.

b) The on-line window for seeking change of Centre/Medium will made available at https:eservices.icai.org

c) A change may include change of Centre/Medium either jointly or severally. Only one application for change will be accepted so apply carefully.

d) Upon submission of the request, the candidate will get a Successful Submission confirmation on the screen. Candidates must ensure to check that their request for correction has been captured successfully.

e) Applications for changes sought shall be permitted only once. Once a candidate submits his option for a change, he cannot go back to the earlier choice or seek another change.

f) The Changes sought will be reflected in the Admit Card.

g) This online facility will be available to the candidates. The opportunity called “Correction Window” will be free of cost. There is no second opportunity called “Corrections with fee Window”.

In the event of furnishing any wrong information/declaration, the admission shall automatically become invalid.

11. Declaration

Each candidate of Foundation Examination will be required to accept the declaration while filing the Foundation Examination Online Application Form that he/she has not already passed Foundation Examination in any earlier attempt and that he /she is eligible to appear in Foundation Examination in accordance with the Chartered Accountants Regulations, 1988 and if it is discovered at any later stage that he/she was not eligible to appear in Foundation Examination, his/her admission to Foundation Examination or if appeared and passed the Foundation Examination, the result thereof and further admission to Intermediate Course (or any other course of ICAI), if secured, will be treated automatically null and void and he/she will have no claim whatsoever. He/she will abide by the decision of the Institute in such a situation.

12. Representation on the question papers

If a student feels that any question asked in any subject was out of syllabus or outside the ambit of the level of knowledge expected as laid down in the syllabus or the language used in the question was ambiguous or any other valid reason he may, if he so desires, send his representation to the Additional Secretary (Exams) so as to reach him within a week from the last date of the examination at examfeedback@icai.in.

13. Unfair Means in the examination

If a candidate is found to have resorted to or has made an attempt to resort to unfair means in the examination, the examination committee of the ICAI may on receipt of a report to that effect and after such investigation as it may deem necessary, take such disciplinary action against the candidate concerned as it may think fit. The Centre Superintendent has absolute authority to expel a candidate from the examination hall, if in his opinion, the candidate has adopted or attempted to adopt unfair means in connection with the examination. Any candidate expelled from the examination hall must before leaving the hall submit his explanation in writing to the centre superintendent. Smoking, chewing of tobacco, betel, intoxicant etc. is strictly prohibited in the examination hall.

Mobile phones and other electronic gadgets (except calculator as permissible in PARA No. 14) are not allowed in the examination hall. It is clarified that mere possession of mobile phone in the examination hall whether in switch off mode or silent mode shall also be deemed to be resorting to adoption of unfair means in the examination. Writing of Roll number in place/s other than the space provided for the purpose or writing distinguishing mark symbol, like "OM", "Sri", "Jesus", "786", etc. in the answer book will tantamount to adoption of "Unfair Means".

14. Use of Calculator

Candidates will be allowed to use battery operated portable calculator in the exam. The calculator can be of any type upto 6 functions, 12 digits and upto two memories. Attempt to use any other type of calculator not complying with the specifications indicated above or having more features than mentioned above shall tantamount to use of unfair means. Scientific calculator is not allowed.

15. Result The result is likely to be declared in February, 2023. It will be hosted on www.icai.nic.in

16. Statement of Marks

Statement of Marks will be sent by Post, soon after the declaration of result. However, in case you do not receive the same, for any reason, within 4-5 weeks from the date of declaration of results, you may write to dms_examhelpline@icai.in. Please refer to FAQs on the subject hosted on www.icai.org for more details.

17. Pass certificate

No Pass certificate will be issued.

18. Pass with distinction

Candidates securing a minimum of 70% marks will be declared “Pass with Distinction” and such remarks will be indicated in the Result Card only.

19. Withholding of result

The result of such candidates whose eligibility to appear in the exam could not be established for want of submission of documentary evidence by the examinees, when called for, is liable to be withheld.

Further, the result of candidates who indulge in unfair means is also liable to be withheld. Such candidates, whose results are withheld, will be sent a written communication in this regard soon after the results.

20. Merit List

No Merit List will be declared.

21. The passing requirement 

A Candidate will be declared to have passed the Foundation Examination if he secures a minimum of 40 marks in each paper and a minimum of 50% marks in aggregate of all the 4 papers, in one sitting.

In Paper 3 & 4, there will be negative marking for each wrong answer. ¼ (One Fourth) mark will be deducted for each wrong answer. Please note that multiple darkened circles for a question will also be treated as wrong answer in paper 3 and 4.

Half or more fractional marks only will be rounded off to the next full mark in Paper 1 and 2. Any fraction of mark will be rounded off to the next full mark in paper 3 and 4.

It is clarified that there is no provision for improvement of result of Foundation examination in the Chartered Accountants Regulations, 1988. Therefore, such students who have once passed the Foundation examination are not eligible to apply/appear afresh/again in the Foundation examination.

22. Verification Fee - Rs. 100/- per paper

23. Supply of certified copies of evaluated answer books

a) An examinee has the option of applying for certified copies of his/her evaluated answer books online https:eservices.icai.org along with the application fee, (which is Rs. 500/- per paper) within 30 days from the date of declaration of result. Scanned copies of evaluated answer books will be hosted on the website.

b) Certified copies of answer books will be provided in the normal course. Fee will be Rs. 500/- per paper. In objective type papers 3 and 4, question paper and the relevant answer keys will not be provided to candidates who seek certified copies of answer books. Only copy of the OMR answer sheet will be provided.

24. HELPDESK: Help Desk will be functional to attend queries:

(a) SSP login related, OTP not received– ssp.helpdesk@icai.in, contact at 7877966966

(b) Profile changes submitted but not yet approved (name, photo, sign, qualification details, address etc.), Revalidation/Conversion – Raise a ticket in SSP or contact CRO at details given under the link https://resource.cdn.icai.org/53958list-contacts-cro.pdf.

(c) For Foundation Exam Form queries related to Eligibility Criteria and Admit Card related queries contact at 0120-3054851, 3054852, 3054853, 3054835, 4953751, 4953752, 4953753, 4953754 and send mail to foundation_examhelpline@icai.in

25. For any/all dispute(s) relating to examinations conducted by the Institute of Chartered Accountants of India, the Courts at Delhi shall have exclusive jurisdiction.

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CHECK-LIST FOR FILLING-UP, ONLINE EXAMINATION APPLICATION FORM FOR FOUNDATION EXAMINATION DECEMBER 2022

• BEFORE FILLING UP THE FORM, PLEASE DETERMINE YOUR ELIGIBILITY AS PER DETAILS GIVEN AT PARA (3) (IGNORE FILLING UP THE FORM IN CASE YOU DO NOT COMPLY WITH THEELIGIBILITY REQUIREMENTS).
• ENSURE THAT ALL COLUMNS OF THE FORM ARE FILLED UP/SELECTED CORRECTLY AND ARE CORRECTLY APPEARING IN THE PDF. 
• CENTREIS SELECTED CORRECTLY AND ISCORRECTLY APPEARING INTHE PDF. 
• MEDIUM OF THE EXAMINATION IS SELECTED CORRECTLY AND IS CORRECTLY APPEARING IN THE PDF. 

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APPENDIX-B

LIST OF EXAMINATIONS TREATED AS EQUIVALENT TO SENIOR SECONDARY EXAMINATION:

• Board of Intermediate Education, Andhra Pradesh

• Assam Higher Secondary Education Council

• Bihar School Examination Board

• Central Board of Secondary Education (CBSE)

• Chhatisgarh Board of Secondary Education

• Council for Indian School Certificate Examinations (CISCE)

• Goa Board of Secondary and Higher Secondary Education 

• Gujarat Secondary & Higher Secondary Education

• Board of School Education, Haryana

• H.P. Board of School Education

• J & K State Board of School Education

• Jharkhand Academic Council

• Government of Karnataka Department of Pre-University Education

• Kerala Board of Higher Secondary Education

• Maharashtra State Board of Secondary & Higher Secondary Education

• Board of Secondary Education, Madhya Pradesh

• Council of Higher Secondary Education, Manipur

• Meghalaya Board of School Education

• Mizoram Board of School Education

• Nagaland Board of School Education

• Council of Higher Secondary Education, Orissa

• Punjab School Education Board

• Board of Secondary Education, Rajasthan

• Tamil Nadu State Board of School Examinations

• Tirupura Board of Secondary Education

• U.P. Board of High School and Intermediate Education

• Board of School Education, Uttarakhand

• West Bengal Council of Higher Secondary Education

• Chhatisgarh State Open School

• M.P. State Open School

• National Institute of Open Schooling

• Rajasthan State Open School

• The West Bengal Council of Ravindra Open Schooling

• Banasthali Vidyapith

• 5 (five) passes at GCE „O‟ level/GCSE/IGCSE in A/B/C Grades and two passes at GCE ‘Advanced’ level examination of the approved British Examining Bodies subject to submission of equivalence certificate issued by the Association of Indian Universities, certifying that the examination passed/appeared is equivalent to +2 stage qualification of an Indian Body.

• Students who have completed two years of higher education including Diploma course after passing 10th class, conducted either by Central/State Government(s) and on passing such a course have either been admitted to first year of graduation course or have passed the graduation course conducted by any University, including Open Universities, established by law in India shall be also eligible for admission to the foundation course.

• 10+2 Examination of any other recognized Board/University not covered above but recognized by Association of Indian Universities (AIU) as equivalent to Senior Secondary (10+2) Examination as recognized by Central Government.