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ICAI examination pattern change May 2019 attempt and onwards

ICAI, has recently issued a notification through which they have indicated that for students appearing for examination in May 2019,  and onwards, 30% of the scores, would now compulsorily be based on Multiple Choice Questions. Thus ICAI examination pattern has now changed for May 2019 and subsequent examinations.

Globally, this pattern is used for many similar examinations, where, students knowledge and understanding of a particular topic is checked, rather than how well they are able to memorize the material.


For students appearing in the Intermediate/IIPCE and Final Examinations under the Old and New Scheme of Education and Training, from May, 2019 attempt, assessment in the following subjects would be partially based on objective type questions:

New Syllabus

  • In each of the above papers, the weightage for objective type questions would be 30%.
  • The remaining 70% questions would be as per the present pattern of assessment.
  • The objective type questions will be in the nature of multiple choice questions having 1 or more marks.
  • There will be no negative marking for wrong answers.
  • The objective type questions will be compulsory and there will be no internal or external choice in them.

Further details in this regard would be hosted on the Institute’s website shortly.


The new method is applicable for students appearing for exams for May 2019 and onwards.



  • The syllabus remains the same so no additional material to be read
  • No negative marking
  • If you get all of them right, you have achieved 75 percent of marks required to pass the subject and can score really well if you do well in remaining  part of the paper 
  • You would be better prepared to handle things as you get into real world. Career growth can be much more quicker 


  • Now you should understand concept from multiple perspectives, as question can be based on any aspect of a provision 
  • If you believe in rote learning or are a dummy student, this could be disastrous for you. 
  • The practical experience of faculties teaching student would be the key. If someone doesn’t work on practical matters, it would be difficult for them to imbibe approach in student. In many cases, it’s highly likely that papers would be set up by people with domain knowledge. This is one of the biggest reason of high failure rate in the current scenarios as well 
  • No guidance at this stage on format of questions or repository to look at for guidance. Institute may come up with samples but when is the biggest question
  • For student who have been already in second or third attempt or done with coaching, finished Articleship, this  could be another mountain to climb 
  • If you are doing Article ship  in a specialized firm, getting practical insights into other subjects would be a challenge 
  • Even for those doing article ship, getting insight into any particular subject at an overall level is impossible, even when you work with best firms. 


  • Try and understand concepts, than rote learning
  • Discuss with your tutors on how the new provisions should be tackled
  • Study in Groups - Nothing better to discuss issues
  • Write back to us on your queries and potential issues you face at


To enrol International Taxation (CA Final New) subject of the author: Click here
To enrol  International Taxation - Interpreting DTAA (Professional) subject of the author: Click here


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