FOR ATTENTION OF STUDENTS - NOVEMBER, 2010 EXAMINATION
MISTAKES GENERALLY COMMITTED IN FILLING THE APPLICATION FORM
While processing the examination application forms filled-in by the candidates, certain mistakes are usually found in a large number of forms leading thereby avoidable delays at our end and avoidable correspondence with the candidates. The end result is delay in release of admit card to the students, causing thereby unwanted anxiety at both the ends. Candidates intending to appear in the ensuing NOVEMBER , 2010 examination are therefore, individually urged to take some time off from their routine while filling up the form and keep in mind the following critical columns in order to help us to serve them better.
1) NAME : You should check that your name in the online form appears correctly on punching your student Registration Number therein.
2) MEDIUM : You must clearly indicate by darkening the circle relating to medium of examination either English or Hindi. Else, English will be taken as the medium
and no request for change will be entertained thereafter.
3) SYLLABUS OPTED : You have to clearly indicate the option (for Existing or new course) by selecting the course in which you intended to appear. In case of selecting wrong option, change will not be allowed under any circumstances and his appearance in the examination in the course other then that opted for in the application form will not be taken into consideration.
4) EXAMINATION CENTRE : You have to select examination centre from amongst the centres as indicated in the attached list from where you wish to appear in the ensuing examination. The examination centre varies from examination to examination. Please be careful and be doubly sure before you write the centre as no request for change of centre will be entertained subsequently under any circumstances.
5) GROUP APPLIED : You have to select the Group in which you intend to appear in the ensuing examination. No request for change of group shall be entertained subsequently.
6) REGISTRATION NUMBER : Please write your new unique registration number exactly as you have been intimated by the Institute.
The candidates who have not been allotted the new unique Final Registration number may kindly contact the concerned Regional office for the issuance of the same. In the meanwhile the students may write their old Article Registration number.
7 (a) ELIGIBILITY CRITERIA:
FINAL: To be eligible to appear in the examination
i) you must have passed the Intermediate or PE-II or PCE or IPCE examination; and
ii) you must have obtained the Final Registration Number from Board of Studies; and
iii) you must have completed prescribed period of 3 years or 3 1/2 years of article training as on the date of filling the form
you must be due to complete the prescribed period of 3 year or 3 1/2 years article training including excess leave, if any, on or before 31st October, 2010
you must be in service as on 1st November, 2010 and serving the last twelve months of article training including excess leave, if any, and due to complete 3 years on or before 31st October, 2011.(for PEII students and PEII students converted to IPCC) or
you must be in service as on 1st November, 2010 and serving the last six months of article training including excess leave, if any and due to complete 3 1/2 years on or before 30th April, 2011(for PCC students)
you must be in service as on 1st November, 2010 and serving the last six months of article training including excess leave, if any and due to complete 3 years on or before 30th April, 2011(for intermediate students)
you must be in service as on 1st November 2010 and serving the last 12 months of article training including excess leave, if any, and due to complete 3 1/2 years article ship on or before 31st October, 2010 (for students converted from PEII to PCC as well as students converted from PR II to PCC and then to IPCC)
If you have taken termination of training due to any reason, kindly ensure you re-register for training immediately in order to be in service as on 1stMay 2010 else your eligibility to appear in May 2010 Final Examination shall be doubtful.
While selecting the respective eligibility column, you must first satisfy yourself as regard to which category you belong to as on the date of filling the form and only then, you should choose the applicable category. Wrong selection will only cause correspondence and delay/non-issue of admit card.
The Council has resolved that a student who is otherwise eligible to appear in Final Examination shall not be required to be in service of articles/audit training on the first day of the month in which the Final Examination is held, but such relaxation shall be confined only to the first of such permissible examination (for PEII students) (i.e. the final examination in which a student shall become eligible to appear in the final examination for the first time only but not thereafter).
In other words, it is clarified that a candidate who is otherwise eligible (i.e. passed PE-II examination, registered for Final course, completed 2 years of articles training without any excess leave as on 31-10-2010 and to appear in Final Examination may not be insisted upon to be in service of articles/audit training as on 1stNovember 2010 provided his permissible appearance for the first time in the Final Examination is for November 2010 (and not thereafter in subsequent appearances) .
7 (b) As per Regulation 29A. (b) (ii), the candidates of Final examination can appear in the last 12 months of their training period. Hence, the candidates eligible to appear in the Final Examination to be held in November 2010, subject to other requirements, need to have completed 2 years of training without any excess leave as on 31st October 2010 and be in service as on 1stNovember 2010
7 ( c) As per Regulation 29 B(i) ,and in accordance with the resolution of the Council under Regulation No. 205 the candidates of Final Examination can appear in the last 6 months of their article training period of 3 1/2 years. Hence such candidates eligible to appear in the final examination to be held in November 2010, subject to other requirements, need to have 3 years of article training without excess leave as on 31.10.2010 and in service as on 1.11.2010.
8) ADMIT CARD : Candidates can also download the admit cards from the website www.icai.nic.in by using the Personal Identification Number (PIN) indicated by them in the application form. The admit card so downloaded will not contain the specimen signature and photograph of the candidate but the same is valid for admission to the examination centre.
9) HELPLINE DESK : Helpline Desk will be functional from 17th October 2010 to 22nd November 2010 (for 24 hours on all days) to attend to Admit Card related queries. Telephone Nos. 0120-3054851, 3054852, 3054853 Fax No. 0120-3054841, E-mail id : final_examhelpline @ icai.org, website : www.icai.org.
The Institute of Chartered Accountants of India
LIST OF EXAMINATION CENTRES
NOVEMBER , 2010
(A Candidate can choose any one examination centre of his choice irrespective of his registration to any Regional Office of ICAI. But, Centre once opted will not be changed under any circumstances.)
Please Click Here For The List Of Exam Centres
The Institute of Chartered Accountants of India
FINAL EXAMINATION, NOVEMBER, 2010
(Under the Chartered Accountants Regulations, 1988)
NOTES FOR INFORMATION AND GUIDANCE OF APPLICANTS
1. Eligibility criteria for the Final Examination to be held in November 2010
1.1 (i) The candidate should have passed the Intermediate Examination or Professional Education Examination- II/PCC/IPCC.
(ii) he should have obtained Final Registration number from Board of Studies of the concerned Regional office of the Institute;
1.2 (i) you must have completed the prescribed period of 3 years or 3 1/2 years of article training as on the date of filling the form;
(ii) you must be due to complete the prescribed period of 3 years or 3 1/2 years of article training including excess leave, if any on or before 31st October, 2010
(iii) you must be in service as on 1st November 2010, serving the last twelve months of training including excess leave, if any and due to complete 3 years on or before 31st October, 2011.(for PEII students and PEII students converted to IPCC)
(iv) you must be in service as on 1st November, 2010 and serving the last six months of training including excess leave, if any and due to complete 3 1/2 years on or before 30th April, 2011. (for PCC students) (Certificate of service to this effect will be sent to the Addl. Secretary Exams) by 30th November, 2010.
(v)you must be in service as on 1st November, 2010 and serving the last six months of training including excess l eve, if any, and due to complete 3 years articleship on or before 30th April, 2011. (For Intermediate students)( Certificate of service to this effect should be sent to the Addl. Secretary (Exams) by 30th November 2010.
(vi) you must be in service as on 1st November 2010 and serving the last 12 months of article training including excess leave, if any, and due to complete 3 1/2 years of articleship or or before 31st October 2011(for students converted from PEII to Pcc as well as students converted from PEII to PCC and then to IPCC) (certificate of service to this effect should be sent to the Addl. Secretary(Exams) by 30th November 2010.
Candidates who have taken termination are advised to re-register for the balance preiod of training so as to be in service as on 1stNovember 2010 and to complete 3 years or 3 1/2 years of training (including excess leave taken, if any) on or before 31st October, 2011 or 30th april 2011 respectively.
NOTES FOR INFORMATION AND GUIDEANCE OF APPLICANTS
1. Kindly select the relevant option relating to the Examination Centre in the online form from the dropdown menu.
2. Since the admit card to be issued to the candidates contains scanned photograph and specimen signature of the Candidates, there is no need for a separate Identity Card.
3.For obtaining admit card and statement of marks by e-mail, candidates may fill their e-mail address in the relevant Column in online form.
4. Examination Fee should be remitted only online. For further details, please see paragraph (3) & (4) hereunder of Notes for information and guidance of applicants.
5. In case of non-receipt of Admit Card or any other communication relating thereto by 20th October, 2010 candidates Should follow guidelines given in paragraph (8) hereunder.
6. Candidates, in their own interest should invariably write Final Registration Number allotted by Board of Studies of The Institute, in the absence of which they will neither be admitted to the examination nor issued the admit card.
7 Medium of Examination is either HINDI or ENGLISH
LAST DATE FOR ONLINE FILLING OF APPLICATION
Without Late fee: 26th August, 2010
With Late fee of Rs.500/- : 3rd September, 2010
(1) The next Final Examination as per syllabus as specified by the Council under Regulation 31(2), since revised as 31(i) of the Chartered Accountants Regulations, 1988 as published in September, 2001 issue of the Institute's journal "The Chartered Accountant" and "The Chartered Accountant Student" will be held in May, 2010. The following categories of candidates of Final Examination as described below who wish to appear in the forthcoming examination, are required to fill up the relevant column in the application form in respect of group they intend to appear:
(a) A Candidate who has till the examination held in November 2002 appeared or required to appear in either group or both groups of Final examination under then syllabus as per para 3A of Schedule B to the Chartered Accountants Regulations, 1988 and has not passed the Final Examination is now required to appear and pass the Final Examination under the new syllabus as per Regulation 31 (2) since revised as Regulation 31 (i) of the CA Regulations, 1988 as published in the September 2001 issue of "The Chartered Accountant" and "The Chartered Accountant Student".
Illustration : A candidate has passed first group under the syllabus as per para 3A of Schedule B to the CA Regulations, 1988 or under erstwhile syllabus as per para 3 of schedule B to Chartered Accountants Regulations, 1988, or schedule BB to the st Chartered Accountants Regulations 1964 (applicable after 1 January, 1985 under two group scheme) in the Final Examination held in May, 1985 or thereafter up to November, 2002 and has not yet passed the second Group will now be required to appear in the remaining group i.e. second group under the new syllabus as per Regulation 31(i) in the Final Examination to be held in May 2010.
(b) A candidate who appeared in either group or both groups of Final Examination held in November 2002 or thereafter under the new syllabus as per Regulation 31(2) of the CA Regulations, 1988 and has not passed the Final Examination will be required to appear in the remaining/either group or both groups, as the case may be, under syllabus as per said Regulation 31 (i)
(c) A candidate who was covered under the 'unit' category under the syllabus as per para 3A of Schedule B to the CA Regulations, 1988 and had not passed the Final Examination will now be required to appear and pass in both the groups in the new syllabus afresh in order to complete the Final Examination.
2) (a) Dates and Timings of the Examination:
Group I: 8th,10th,12th & 14th November, 2010 ( 9.00 a.m. to 12...00 non.(IST).
Group II:16th, 18th , 20th& 22nd November 2010 (9.00 a.m. to 12..00 non (IST).
(IST) Note: Examination Timings at Abu Dhabi and Dubai Centers will be 7.30 pm to 10.30 a.m. Abu Dhabi and Dubai local time equivalent to 9.00 a.m. to 12..00 non.(IST).Examination Timing at Kathmandu Centre will be 9.15 a.m. to 12.15 p.m., Nepal local time equivalent to 9.00 a.m. to 12.00 noon(IST).
Special Note : There will be no change in the examination schedule in the event of any day of examination schedule being declared a Public Holiday by the Central Government or any State Government.
(b) Subject : As per Regulation 31(i) of the CA Regulations, 1988
EXISTING COURSE : GROUP - I
Paper - 1 Advanced Accounting
Paper - 2 Management Accounting & Financial Analysis
Paper - 3 Advanced Auditing
Paper - 4 Corporate Laws and Secretarial Practice
NEW COURSE : GROUP - I
Paper - 1 Financial Reporting
Paper - 2 Strategic Financial Management
Paper - 3 Advanced Auditing and Professional Ethics
Paper - 4 Corporate and Allied Laws
GROUP - II Paper - 5 Cost Management Paper - 6 Management Information & Control Systems Paper - 7 Direct Taxes Paper - 8 Indirect Taxes
GROUP - II Paper - 5 Advanced Management Accounting Paper - 6 Information Systems Control and Audit Paper - 7 Direct Tax Laws Paper - 8 Indirect Tax Laws
(3) (a) Examination Fee: Fee for both groups Rs. 2250/Fee for one group Rs.1250/
The fee for candidates opting for Abu Dhabi and Dubai Centres will be US $ 400 or equivalent Indian Currency irrespective of
whether a candidate appears in a single Group or Both Groups .
The fee for candidates opting for Kathmandu (Nepal) Centre will be Rs.3000/-(Indian Currency or its equivalent relevant
Foreign Currency) irrespective of whether a candidate appears in a single Group or Both Groups.
(b) Examination Centres List of examination centres as published is enclosed.
(4) Mode of Payment of Fee The Examination fee should be paid only online through credit card
Either visa or master card.
(5) Admit Card: Candidates are advised, in their own interest, to fill-in each column of the online
Application form very carefully and clearly. In case each column of the form is not filled up properly,
Candidates might have to face the problem especially with regard to timely receipt of admit card.
Admit card will be required for appearing in the examination.
(6) Last date of submission of online application without Late fee : 26th August, 2010.
With late fee of Rs. 500/- (or US Dollars $11 for appearing from Abu Dhabi Centers): 3rd September,2010
(up to 5.30p.m.)
Online application form shall not be available on the website after 5.30 p.m. on 3rd September, 2010. Therefore, Candidates wishing to submit their Application online must submit the same well in advance of the last date in order to avoid any problem in accessing website.
(7) How the application should reach the Institute?
The Candidate may fill up the examination form online at htt://icaiexam.icai.org from 5th August , 2010 To 3rd September, 2010 and remit the fee and late fee as applicable online by using Credit Card, either Visa or Master card. After online submission of the application, candidates are required to take print of the Same and affix their photograph and signature in the relevant column, get the same attested by a member Of the Institute/ Gazetted Officer and thereafter send the printout of form to the Additional Secretary (Examinations), ICAI Bhawan, The Institute of Chartered Accountants of India, Indraprastha Marg, New Delhi -110002 by speed post (and not through courier) so as to reach him on or before 30-08-2010 (if submitted online without late fee) and 07-09-2010 ( if submitted online with late fee):-
(8) Issue of Admit Card:
(a) Candidates who are found eligible will be issued admit cards bearing the scanned photograph of the candidate normally 21 days prior to the commencement of the examination. Hence there is no need for issue of a separate identity card.
(b) Candidates can ascertain the details of their Roll Number, Examination Center allotted, etc. from Internet 25 days before the commencement of the examination on the website www.icai.nic.in
(c) Candidates can also download the admit cards from the above website by using the Personal Identification Number (PIN) indicated by them in the application form. The admit card so downloaded will not contain the specimen signature and photograph of the candidate but the same is valid for admission to the examination.
(d) For obtaining admit card and statement of marks by e-mail candidate may note that, to such candidate who give their e-mail address, ICAI will send them the admit card which will be valid for admission to the examination centre and statement of marks through electronic mode in lieu of land mail. In such a case the requirement of Regulations 35 & 39(5) of the Chartered Accountant Regulations, 1988 will be deemed to have been complied with.
(e) Candidates whose eligibility is in doubt, will be addressed for clarification, normally three weeks prior to the commencement of examination.
(f) Candidates may contact the respective Regional Offices for ascertaining their Roll numbers, if they do not receive their Roll Numbers till a week before the commencement of examination. Similarly, candidates who have opted for such places as their centres where branches of the Institute exist may contact the respective branch offices for ascertaining their roll numbers and assistance for admission to the examination during the last week of October, 2009.
(g) In case of difficulty, Addl. Secretary (Exam.), ICAI, C-1, Sector - I, NOIDA (U.P.). may be contacted on Fax Nos. 0120-3054841 or Help Line Desk on Telephone Nos. 0120-3054851, 3054852 and 3054853 quoting the Articles Registration number, Bar code number of the OMR application form, receipt number issued, if any, the centre opted with zone, if applicable, telephone number and Fax number etc. for prompt action.
(h) On receipt of admit card, candidates are advised to verify the Name, Registration No., Centre, Group, Medium etc. In case of any discrepancy, Help line Desk should be immediately contacted.
(9)Option to Answer Papers in Hindi:
Candidates of the Final examination are allowed to opt for Hindi Medium for answering question papers. Candidates desirous of answering papers in Hindi shall exercise their option at the very outset while making application for admission to the examination by filling the relevant columns. The option is available for all the papers of a group or both groups in entirety, as may be applicable. In other words, if a candidate appears in a single Group, he/she can opt for Hindi medium only for that group. If he/she appears in both the Groups then he/she has to exercise option for both the groups and not for a single group. No paper-wise option is allowed. If a candidate, who has not exercised his/her option to answer the papers in Hindi, however answers them in Hindi, he/she will not get any credit for his/her answer. The option once exercised shall be final and cannot be changed subsequently. In the absence of a clear indication by the candidate about the medium opted by him/her, English medium will be taken as medium of option. If a Hindi medium candidate answers all questions or a question or part thereof in English, he will not get any credit for such answer. However, Hindi medium candidates can write Numbers, Figures, Technical phrases/terms in English and can also solve numerical questions in English. Similarly if a English medium candidate answers all questions or a question or part thereof in Hindi, he will not get any credit for such answer.
(10)You have to clearly indicate the option (for Existing or new course) by darkening the circle in which you intended to appear. In case darkening of wrong circle, change will not be allowed under any circumstances and his appearance in the examination in the course other then that opted for in the application form will not be taken into consideration.
(11)The passing requirement and exemptions under new syllabus in accordance with Regulation 38A of the Chartered Accountants Regulations,1988 as published by Notification No. 1-CA(7)/51/2000 dated 14th August 2001 are as under :
A candidate shall ordinarily be declared to have passed the Final Examination if he passes in both the groups. He may, either appear in both the groups simultaneously or in one group in one examination and in the other group at any subsequent examination.
A candidate shall ordinarily be declared to have passed in both the groups simultaneously, if he :
(a) secures at one sitting a minimum of 40 percent marks in each paper of each of the groups and a minimum of 50 percent marks in the aggregate of all the papers of each of the groups; or
(b) secures at one sitting minimum of 40 percent marks in each paper of both the groups and a minimum of 50 percent marks in the aggregate of all the papers of both the groups taken together.
A candidate shall be declared to have passed in a group if he secures at one sitting a minimum of 40 percent marks in each paper of the group and a minimum of 50 percent marks in the aggregate of all the papers of that group.
Notwithstanding anything stated above, a candidate who fails in one or more papers comprised in a group but secures a minimum of 60 percent of the marks in any paper or papers of that group shall be eligible to appear at any one or more of the immediately next three following examinations in the paper or papers in which he had secured less than 60 percent marks and shall be declared to have passed in that group if he secures at one attempt a minimum of 40 percent marks in each of such paper or papers and a minimum of 50 percent of the total marks of all the papers of that group including the paper or papers in which he had secured a minimum of 60 percent marks in the earlier examination referred to above, if he was present in all the papers of that group and has already exhausted earlier exemption, if any, granted to him in that group.
A candidate who has passed in any one of the groups under para 3 of schedule "BB" to the Chartered Accountants Regulations, 1964 (two group scheme after January 1, 1985) or para 3 or 3A of Schedule B to CA Regulations, 1988 or Regulation 31(2) effective from October, 2001 (the examination, for which commenced from November 2002) will be entitled to exemption in that particular group in the new syllabus i.e., if a person has passed Group-I, he will be entitled for exemption in Group-I and if he has passed Group-II of the syllabus, he will be entitled for exemption in Group - II of the new syllabus.
The implications of the above paragraph above are clarified for general information of the candidates.
(i) That in order to derive benefit of this proviso, a candidate who has failed in a group, should have secureda minimum of 60 percent marks in any paper or papers of the group.
(ii) That the above exemption is automatic and will be found indicated in the mark-sheet issued to thecandidate.
(iii) That the marks of 60 percent or more secured in one or more papers mentioned in para (i) above are carried forward automatically for the immediately next three following examinations.
(iv) That the candidate will be declared to have passed in the said group in any one of the next three following examinations if he secures in a single attempt a minimum of 40 percent marks in each of the papers and an aggregate of 50 percent marks. For the purpose of arriving at the aggregate as already stated in para (iii) above, 60 percent marks or more secured earlier will also be taken into consideration.
(v) That the exemption will be granted only when a candidate is present in all the papers comprised in a group. The candidate is not eligible for any further exemption under this proviso in the next three following examinations (i.e. till the validity of the exemption already granted).
(12) Surrender of exemption :
It has been decided to allow the candidates to give option for surrendering the valid exemption already secured in to in a paper/s on the basis of 60 percent marks, on the conditions that (i) exemption surrendered once shall be effective for all times to come for all the chances (i.e. up to a maximum of three immediate next examinations or all remaining chance/s) and under no circumstances the candidate shall be allowed to claim the surrendered exemption in future and (ii) on furnishing an affidavit to this effect on a non-judicial stamp paper of the value as applicable in the respective States. Candidates can exercise the option to surrender the exemption at any time during the currency of the validity of exemption but before the date prescribed for doing so i.e. 3rd September, 2010 in case of November, 2010 examinations.
A candidate who wants to surrender the valid exemption, in to secured in a paper or papers on the basis of 60 percent marks in any of the immediate last three examinations (i.e, June 2009 and November 2009 & May 2010)) is advised in his own interest to write separately to the Additional Secretary (Examinations) informing of his decision to surrender the exemption in to along with a photocopy of the relevant mark sheet to enable the office to send further details in this regard and the proforma of the affidavit to be executed by the student. Candidates should note that the surrender of exemption shall become effective only after furnishing the requisite affidavit and on issue of confirmation letter to this effect by the Institute.
Candidates are advised in their own interest to send the letter for surrender of exemption separately by REGISTERED POST/ SPEED POST to the Addl. Secretary (Exams) so as to reach on or before 3rdSeptember, 2010 and should not be enclosed along with the examination form. The Institute shall not accept the responsibility for any such request not received up to 3rdSeptember, 2010 or sent along with the examination form in the same envelope. Candidates are also advised not to write about their intention/decision to surrender the exemption in the examination form and no cognisance of such writing/noting/request in the examination form will be taken.
(13) Refund of Fees:
The fee once paid by a candidate shall not be refunded/adjusted under any circumstances and no correspondence in this regard shall be entertained. However failure in electronic transmission, double payments, lost transaction (after payment) will be considered for refund provided the request is received within 60 days of the last date of submission of the form for which you may write to final_examhelpline @ icai.org alongwith the credit-card/Net-banking statement showing these transactions.
(14) In the event of furnishing any wrong information / declaration, the admission shall automatically become
(15) Verification Fees:
The fee for verification of answer books is Rs. 100/- per paper subject to a maximum of Rs. 400/- for all the papers of a group/both groups. The application necessarily in the candidate's own handwriting indicating the Roll No. and paper(s) to be verified should be submitted within a month from the date of declaration of result. Typewritten applications are not entertained. There is no provision for re-valuation of papers. There is no standard application form. Request for verification will be considered only if the application in his/her own handwriting in Hindi language if the medium of examination was Hindi else in English language duly signed with requisite fee has been received within one month from the date of declaration of result.
Though, it will be our endeavour to inform the outcome of verification exercise in respect of May, 2010 exam, as sought by the candidate latest by 15th October 2010 to the candidates, yet the same cannot be assured. However, all such candidates who do not receive the response by 15th October 2010 are advised to write e-mail to Addl. Secretary (Exams) at exam @ icai.org for necessary action.
Candidates are advised to submit their examination form for the forthcoming examination, if they so wish, pending receipt of outcome of the verification of answer books of the earlier examination i.e. May, 2010 examination.
(16) For any/ all dispute(s) relating to examinations conducted by The Institute of Chartered Accountants of India, the
Courts at Delhi shall have exclusive jurisdiction.
(17) Check- List for candidates: Candidates are requested to ensure that all column of the application are filled up correctly and before the same is submitted online.
(18) LEGAL JURISDICTION:
For any/all dispute(s) relating to examinations conducted by the Institute of Chartered Accountants of India, the Courts at Delhi shall have exclusive jurisdiction.