For regulation 36A of the said regulations, the following regulation shall be
substituted, namely:-
“36A Requirement for passing Common Proficiency Test.-- A candidate for
the Common Proficiency Test shall ordinarily be declared to have passed the
test if he obtains at one sitting a minimum of thirty per cent. marks in each
section and a minimum of fifty per cent. marks in the aggregate of all the
sections, subject to the principle of negative marking, in such manner as may
be determined by the Council, from time to time.
Explanation.- For the removal of doubt, it is hereby declared that the
provisions of this regulation shall apply to a Common Proficiency Test held on
or after the commencement of the Chartered Accountants (Amendment)
Regulations, 2012.”.
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