I refer to Important Announcement - November 2009 Examination - (30-09-2009) published on ICAI Website on 30th September, 2009. The news inter alia speaks about having all the questions in the CA PCE / IPCC and Final exams being compulsory.
I do agree with the views of the Examination Committee that “CA course being a professional course, practical training is an essential part of it and accordingly all papers of Professional Competence Examination as well as Final should be practical oriented questions as also of the level of knowledge should be expert and not working knowledge”.
Though the move by the Examination Committee is a welcome move but it’s an untimely and arbitrary one. I say this statement on following grounds.
1. Its well known fact that student appearing for final exams generally take about 120 days leave (equivalent to 4 months) and student appearing in PCE / IPCC generally takes examination leave of about 90 days (equivalent to 3 months) as allowed during the articleship period. The planning for the studies starts even before the examination leave starts. Suggested Answers issued by ICAI serves as a guide to analyze past trend and paper pattern of the subject. Since past few years, apart from Accounts and Taxation Paper (Or may be Costing as well), all the papers were carrying one or two optional questions. And the trend also suggested that one could leave a chapter or two in option in each subject purely because of setting of question in that way over the past few years. Students must have planned their studies on the basis of above analysis. An Important Announcement like this a month prior to exam would definitely put their planning for a toss…
2. The reason I say it is arbitrary and untimely is the fact that students were not consulted not were the views obtained and the decision is literally dumped on them at a time when every one is going thru revision stage. The Important Announcement was published on the internet and might be published in the October newsletter. I wonder how many student have net access at their home specially students located in the remote areas of country. The newsletter will usually reach student by mid October. I really feel pity for those students who will get a shocker in the midst of October.
It would have been really appreciated if a prior intimation would have been given to the students. Still, we, as a student, are still undeterred by this and promise to give our more than 100% required by the exams… CA Exams…
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