ya there is a procedure but result % are predecided. so after completion of checking our papers they see how much result is der.. if it is more than predecided result than they chose a subject and cut about 5 to 10 marks of all students who have passed in checking.. after that also if desired % of result is not found than they again cut marks from students result who have passed from previous mass cutting.. so we never get our desired result.. this is the procedure i know

ICAI's checking policy doesn't have any logic !

e1 i doubt the same!!!

1. There are no standard deductions only standard additions. If you read the examiner's remarks after every suggested answer booklet you will realise non of the students ever give satisfactory answers therefore standard additions have become necessary in certain subjects. Also the checking process is carried out in at least 3 levels. It is possible that the initial corrector would have given you 45 marks but his superior may decrease that because he may have found certain wrongs in the answer that the initial checker may have missed.
2. Marks are distributed based on the points that are covered in the answer. This gives the institute flexibility to reduce the number of students who will pass. An example could be - Suppose there is a question in CA final Direct taxes paper asking the student to explain taxation of a non resident who is in the shipping business, a student normally will answer based on section 44B which covers taxation of profit and gains from business and profession very few would even write or explain section 172 which is also another section dealing with such business albeit the short term ones. Now assuming the institute wants to make the marking scheme tougher all they have to do is increase the marks for section 172 knowing fully well that not many may know or even write about it !! The institute analyses past results and has a good idea of the student's mentality; that is why they are able to guess the questions that can really strain our brains in those 3 hours.