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ICAI while releasing Revised Scheme of Education (New Course) mentioned that there would be a skill-based assessment system under the new course. On the same lines, ICAI has released "SKILL ASSESSMENT SPECIFICATION UNDER THE REVISED SCHEME OF EDUCATION & TRAINING".

Therein ICAI has mentioned various skills (theoretical/ practical) a student must focus upon while preparing for the exams. Also, the Institute has given a different weightage to different skills at different levels of the course (CA Foundation/ Inter/ Final)

For example, More focus is given to synthesis and analysis at the final level of the course, whereas practical problem solving is the major focus at CA Inter/ IPCC level.

What are those various skills?

Comprehension & Knowledge (Theoretical Learning): Questions set at this level require recognition and recall of concepts, principles, and provisions. Knowledge involves recognizing or remembering facts, terms and basic concepts.

For example: Describe characteristics of MIS. 

Analysis & Application (Practical Learning):  Application involves the use of acquired knowledge in problem-solving. Questions set at this level require applying and analyzing concepts/provisions/theories/principles learned, in problem-solving.

For example:  A student would be asked to Prepare, Calculate, Reconcile, Solve any practical problem.

Evaluation & Synthesis (Case Study Based Learning): This involves higher order skills of analysis and integration of two or more provisions/concepts to resolve complex problems and issues.

For example:  A student would be asked to solve a case study based problems where any advise or recommendation is required.

Please download the complete ICAI notification from the below-mentioned link.

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