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Dear CA Aspirants,

On August 08, 2014, CA Final result has been declared by ICAI and many students got positive result and many missed it by few marks. As per my personal opinion ICAI never allows the revaluation of answer sheets and it is just re-totaling of answer sheets. Candidates of CA examinations CPT, Intermediate (IPC), Final and post qualification courses can apply for verification of their answer books under Regulation 39(4) of the Chartered Accountants Regulations, 1988.

We all are aware about the fact that answer sheets are examined by senior members of ICAI and there is possibility for human error as far as checking or totaling of the answer sheet is concerned. Accordingly you may not feel satisfied with the examination of your answer sheets and marks awarded for the exam of CPT, IPCC or CA Final. So if you are not satisfied you may apply for the Revaluation cum re-counting of Answer Sheets.

Through this brief write up an attempt has been made to share the process/procedure for revaluation of answer sheets. You will also find sample application format for re-totaling of answer sheets. I hope that the same would be of some help for you.


In case a candidate wants to inspect his Answer Sheet or want certified copies of evaluated answer books, the option has also been introduced for the benefit of the CA Aspirants. This facility was introduced by ICAI with effect from November 2011 Attempt. I will share the procedure for inspection of Answer Sheet or how to get certified copies of evaluated answer books through my next Article.


Nowadays application for revaluation of marks can also be made online on Presently, submission of on-line verification application, through this portal is, permitted only in respect of Intermediate (IPC) and Final examinations. Candidates of CPT and post qualification courses can send in their handwritten verification applications along with the demand drafts for the applicable verification fees, so as to reach us, on or before the due dates mentioned hereinbelow, at the address given below in this article.

This is the simplest and quickest mode for submission of application through the use of your debit or credit card. In this method you would be required to Scan Revaluation Application and upload it on the above mentioned web address. You can pay the revaluation fee online through using your Debit or Credit Card. In once you successfully upload the revaluation application online, you won’t require submitting send the hard copy of application to ICAI.


Fee for Revaluation of Marks for IPCC and Final is Rs. 100/- per paper subject to a maximum of Rs. 400/- for all the papers of a group/ both groups. For CPT verification fees is Rs. 200/-. Demand Draft should be made in favour of “The Secretary, The Institute of Chartered Accountants of India” and payable at New Delhi.


ICAI has not officially declared the scope of revaluation process. However the revaluation process is expected to cover the following things:

- Whether there is any totaling error in any question; or

- Whether total marks on the cover page are rightly mentioned; or

- Whether the answer book(s) compilation is complete; or

- Whether any question or part thereof has remained unvalued; or

- Whether there is any discrepancy between the marks for each question.


1. There is No Standard Procedure or application format for Revaluation of mark sheet. It is advisable to write an application for revaluation of marks on a plain paper which should be submitted to the Institute within One month from the date of declaration of result of the relevant examination.

Last date for filing revaluation application will be as follows:

S. No.





Final May 2014


(10:00 Hrs IST)



Intermediate(IPC)/ATE/Units May 2014

To be announced

To be announced

2. An application for revaluation of marks should contain the basic information like your communication address, ICAI Registration Number, Roll Number, Month/Year of Exam, Group Attempted and papers desired to be revalued. Further a demand draft/ postal order in favour of Secretary, ICAI should be attached with your application towards required fees. Result will be out in max of 30 days. Chances are low but you can’t say.

3. Candidate has to write an application in his/her own handwriting preferably in black ink, Sign it, scan it as a jpg file of size 8-100KB (100 DPI) and upload the same. If the candidate appeared for the Exam in Hindi then the application must be in Hindi and If the candidate appeared for the Exam in English then the application must be in English. The list of papers to be verified will be taken from your selection made thru the portal and not from what is written in the scanned image. Avoid writing your phone number or E-mail etc. on the revaluation application.

4. In case the uploaded scanned image is not conforming to above parameters, the online application for verification will not be considered for any action and NO refund of fees for the same will be considered. The payment has to be made online thru Master/Visa/Maestro Credit/Debit Card. Please note Net banking is not accepted.

5. After the Successful online payment you may print the same & keep for your record. 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 45 days after the close of verification window.


Please note that it is mandatory to upload scanned copy of your handwritten verification request on the portal, failing which you will not be permitted to submit an online verification request. In case you are unable to upload scanned copy of your handwritten request, or not able to login due to any reason, you may send or submit your handwritten request along with the Demand Draft for the applicable fee, by speed post/registered post, at the address given below:

“The Additional Secretary (Exam),

ICAI Bhawan,

Post Box No. 7112,

The Institute of Chartered Accountants of India,

Indraprastha Marg, New Delhi – 110 002“

The application may also be sent to

“The Senior Deputy Director (Exams),

The Institute of Chartered Accountants of India,

C-1, Sector -1, Noida- 201301“


Honestly there is no fixed date as to when the revaluation/verification result of the CPT, IPCC and CA Final will be released by ICAI. Actually the process of verification is precisely drawn up exercise and takes time of around 6 to 8 weeks.

It is important to note that student can check the outcome of the verification result online as arranged by ICAI and a written communication is also sent to the candidate concerned by the ICAI, at the address mentioned by the student in his/her revaluation application. Please find below the link where students can check the Results of Verification/Revaluation of Marks:

Please take note that when you enter your Admit Card number / Roll Number, if you are getting the answer as 'Record Not found', then there is nothing to worry as it simply means that your application is still in the process and will take some more time. Generally it takes around one to two months for the re-verification / revaluation results to be updated on the ICAI portal. So you are advised to regularly check the notification section on ICAI website.

Further, in case of revision of marks, a revised mark sheet will be sent to the student at the address mentioned by him/her in revaluation application. All such students who do not receive the revaluation response latest upto 1 month before the commencement of the next examination, are hereby advised to send an email to the exam department at stating relevant details with respect to revaluation application submitted with ICAI.

Outcome of Revaluation process: The Revaluation process may result in Increase or decrease of Marks, which may impact your Result or create exemption in one or more papers. There may also be chances of no change in result.


For FAQs on Verification of Marks and How to apply Online, Please refer to the link given below:


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 and a demand draft would be sent to the address of the applicant. CA Students are also advised to apply for the next exams in case the CA Revaluation Result is not announced before the last date for submission of ca exam form. And in case, the Revaluation Result is positive and the student is declared as passed in the Revaluation Process– the Examination Fees paid by the CA Student would also be refunded.


Please find below sample application format for Re-totaling of Answer sheet. Hope that the same would be of some help.

“August 10, 2014

The Chairperson

Examination Committee,

The Institute of Chartered Accountants of India

New Delhi 

Sub: Re-totaling of answer sheet for May 2014 CA Final Examination 

Roll No.: 41566

Dear Sir/Madam,

In reference to the above captioned subject, it is humbly submitted that as per the results announced on_________I got 36 marks in “Information System control & audit” which is lesser than I was expecting in this examination. Therefore I am unsure so as to why such unfavorable result emanated in this examination.

It is my humble request to this dignified office to kindly consider a re-totaling of my answer sheet in “Information System control & audit” so that an inadvertent error if any gets duly rectified.

I am enclosing herewith a Demand Draft no. _______dated _______drawn on ______bank amounting to Rs. _________ towards the re- totaling fees as per the as per the rules of The Institute of Chartered Accountants of India.

I hope my request shall meet with an approval from your end at the earliest convenient opportunity.

Thanking you in anticipation,

Yours sincerely

Name of Student

Registration Number”  

You may also download the soft copy of this sample application format for re-totaling of answer sheet from the link below:

Download application format for re-totaling of answer sheet

I sincerely believe that this article would be very useful for students looking for detailed understanding of procedure for revaluation cum re-counting of their evaluated answer sheets. Kindly share your opinion if you like this write up.


CS Ankur Garg

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Ankur Garg
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Category Exams   Report

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