Proof of Manipulation in Results......

CA PuRvI M!$rA (-) (2260 Points)

12 July 2010  
Sec 39 of Chartered Accountants Regulations Act 1988, clearly states that the Result of Exams should be declared in the following Manner

1. (a) A list of candidates declared successful at each examination shall be published

(b) The names of candidates obtaining distinction in the examination shall be indicated in the list

(c) Every candidate shall be individually informed of his result.

2. The Council may, in its discretion, REVISE THE MARKS obtained by all candidates or a section of candidates in any particular paper or papers or in the aggregate in such manner as may be considered necessary, for maintaining the standards of pass percentage provided in these Regulations.

Explanation - The term "section" used in this sub regulation refers to the category of the candidates whose answer papers are value by an examiner and such other category of candidates as may be specified by the Council.

The source of the above para. is given as under
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