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Letter reporting discrepancies, if any, falling within the scope of Regulation 39(4)


Shri G Somasekhar

Additional Secretary (Exams)

The Institute of Chartered Accountants of India

ICAI Bhawan

Indraprastha Marg, New Delhi - 110002


I have received certified copy/ies of the papers ______________________ of Intermediate (IPC)/Final Examination held in _______________________ bearing Code No.__________________ sent by you vide your letter dated ___________ . I have noted that these copies are for my reference only and not to be parted with anyone under any circumstances.

On perusal of the certified copies, I find the following discrepancy and request that the verification of my answer books of Paper/s _______________________ may be carried out in accordance with the provisions of Regulation 39(4)* of the Chartered Accountants Regulations, 1988 and the outcome informed to me as early as possible.

Discrepancy noticed _________________________________________________.

Roll no of Intermediate (IPC)/Final-_____________ 201 : ___________________

Regn No: _________________________

Name _______________________


___________________________ Yours faithfully


Tel.________________________ Signature of the Candidate

E-mail id ___________________

Date: ___________________Notes:

1. No fee is payable in such cases.

2. Such a request must be made within 30 days of issue of this letter.

3. Only discrepancy as covered under Regulation 39(4) will be entertained i.e. (i) no totaling error; (ii) no carrying over of marks from inside to the cover page of the answer book; (iii) no question or part thereof has remained un evaluated.

4. No responsibility taken for late or non-delivery due to postal issues.

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