Home | FAQs | Contact us Announcements & Notification Apply Online for Nov, 2013 Apply Online for Verification, Inspection &/Or Certified Copies Guidance Notes Final candidates Intermediate (IPC) candidates In case of problem in Registering for the Online Form, mail your queries to onlineexamforms@icai.in quoting your Registration Number, course details and nature of the problem or Call us on 1860 345 0112 (Option 3 for ICAI Registration) for BSNL & MTNL. Click here for alternative Local Numbers for mobile and other users. INTERMEDIATE (IPC) EXAMINATION / ACCOUNTING TECHNICIAN EXAMINATION - NOVEMBER, 2013 (Under the Chartered Accountants Regulations, 1988) NOTES FOR INFORMATION AND GUIDANCE OF APPLICANTS ATTENTION CANDIDATES 1. Detailed instructions on filling up the exam forms online are enclosed. Candidates are advised to read, understand and follow the instructions carefully while filling up the form. 2. Filling up valid E-mail address, Mobile Number and Personal Identification Number (PIN) at the respective column(s) in the examination form is mandatory. 3. After filling up the form, check the same to see if all the details, (more particularly the fields relating to registration number, gender, medium, centre, and Exam Applied), have been filled in correctly before you proceed to make online payment. 4. Candidates are advised to keep a copy of PDF file generated on successful payment, for future reference. 5. Do not wrinkle / fold the PDF form while posting/submitting. 6. Exam fees is to be remitted Online only using Master/Visa/Maestro Credit/Debit Card. Payment thru NetBanking is not accepted. Read Paragraph 5 in this regard. 7. Attach the relevant enclosures while submitting the form. 8. Physical admit cards in respect of those candidates who are found eligible will be sent to the candidates, generally 21 days prior to the commencement of examination. Admit cards with photograph and signatures of the candidates will also be hosted on http://www.icai.nic.in generally 21days prior to the commencement of the examination. Candidates may print their admit cards from http://www.icai.nic.in, which will be valid for admission to the examination. 9. For downloading/printing of the admit cards from the above mentioned website, candidates will have to enter the following: Student registration number or bar code number printed on the examination form and Personal Identification Number (PIN) PIN is like a password. It is a four digit number of your choice entered in the relevant column in the examination form. You will not be able to download/print the admit card without this PIN. Hence, you are advised to memorise and keep the PIN safe for future reference.This will be also be used at various other places like online application for Verification etc. 10. Candidates have the option of writing the answers in Hindi or in English. Such option should be clearly exercised at the time of filling up the form. Read Paragraph 7 in this regard. 11. No change of centre, medium or group will be permitted, once opted. 12. Differently abled candidates are advised to refer to Paragraph 8 carefully. 13. Candidates have the option of applying for the exam thru physical/OMR forms and the same can be purchased at a cost of Rs. 500/- from the regional offices/branches of the Institute. The cost of application form (Rs.500/-) shall not be charged if applications are filled in online. 14. Those who have passed one of the Groups but not both the groups of the erstwhile Intermediate examination held under the syllabus prescribed in Paragraph 2A of Schedule B of CA Regulations 1988 ( i.e. erstwhile Intermediate exam held in November 1994 and thereafter), or PE II or PCE are eligible to appear under the Unit Scheme of Intermediate (IPC) Examination, upon conversion to the IPCE or Intermediate (IPC) course. Those who have passed one of the Groups but not both the groups of the erstwhile Intermediate examination held under the syllabus prescribed in Paragraph 2 of Schedule B of CA Regulations 1988 ( i.e. erstwhile Intermediate exam held prior to November 1994), are not eligible to appear under the Unit Scheme of Intermediate (IPC) Examination. Such candidates are required to convert to IPCE or the Intermediate (IPC) course and appear in both the Groups of Intermediate (IPC) examination, either separately or together, in the normal course, if they want to pursue the course. Please refer to Frequently Asked Questions on "Exemption(s) in a paper(s)" and "Intermediate (IPC) Examination-Unit Scheme" hosted on www.icai.org in the FAQ section, for more details. 15. Late Fee is applicable from 27th August, 2013 to 2nd September, 2013. A. Last Date for Receipt of Printout of Exam Application form (PDF) filled Online Without Late Fee after affixing photograph and specimen signature and signing the declaration duly countersigned by a member of the Institute//Principal/Gazetted Officer is 30th August, 2013. B. Last Date for Receipt of Printout of Exam Application form (PDF) filled Online With Late Fee after affixing photograph and specimen signature and signing the declaration duly countersigned by a member of the Institute /Principal/Gazetted Officer is 6th September, 2013. 16. Contact details: The Additional Secretary (Exams) The Institute of Chartered Accountants of India ICAI Bhawan Indraprastha Marg New Delhi 110 002 Helpline Telephone Numbers: 0120-3054 851, 3054 852 , 3054 853, 3054 835. Fax Number: 0120-3054 841, 3054 843 E-mail address: intermediate_examhelpline@icai.in 17. Results will be hosted on www.caresults.nic.in Admit card will be hosted on www.icai.nic.in 1) The next Intermediate (IPC) Examination / Accounting Technician Examination (ATE) under the syllabus as specified by the Council in accordance with Regulation 28E (3) of the Chartered Accountants Regulations, 1988 as amended vide the Chartered Accountants (Second Amendment) Regulations, 2008 (as published in the Gazette of India: Extraordinary, dated 3rd December, 2008 and Notification No. 1-CA(7)/145/2012 published in the Gazette of India, Extraordinary dated 1st August 2012) will be held in November, 2013. The students of Professional Competence Course or the erstwhile Professional Education - (Course II) and Intermediate Course covered under previous syllabus as per para 2 or 2A of schedule B to CA Regulations, 1988 now wishing to appear, if otherwise eligible and converted into Intermediate (IPC) Course, have to fill up this form. Students converting from the erstwhile Intermediate, PE-II or Professional Competence Courses may see the Board of Studies Announcement No. BOS/Announcement/227/10 dated 5th February, 2010 hosted on the Institute’s website www.icai.org in the students section under Board of Studies Announcements. 2) IMPORTANT DATES : Last Date For Submission of Online Application Without Late fee: 26th August, 2013 With Late fee of Rs. 500/- (US Dollars $11) : 2nd September, 2013 Last Date For Receipt of Online Application Forms: Last Date for Receipt of Printout of Exam Application form (PDF) filled Online Without Late Fee after affixing photograph and specimen signature and signing the declaration duly countersigned by a member of the Institute/Principal/Gazetted Officer : 30th August, 2013 Last Date for Receipt of Printout of Exam Application form (PDF) filled Online With Late Fee after affixing photograph and specimen signature and signing the declaration duly countersigned by a member of the Institute/Principal/Gazetted Officer : 6th September, 2013 Applications received after 6th September, 2013 will not be entertained under any circumstances. Therefore, candidates are advised to fill up the exam forms online at an early date to avoid last minute technical glitches and send the PDF form generated at least 3-4 days in advance of the last date. 3) Dates and Timings of the Examination:Group I Paper Subject Date Day Timings(IST) 1 Accounting 06.11.2013 Wednesday 2.00 P.M. to 5.00 P.M. 2 Business Laws, Ethics and Communication 08.11.2013 Friday 2.00 P.M. to 5.00 P.M. 3 Cost Accounting and Financial Management 10.11.2013 Sunday 2.00 P.M. to 5.00 P.M. 4 Taxation 12.11.2013 Tuesday 2.00 P.M. to 5.00 P.M. Group II Paper No Subject Date Day Timings(IST) 5 Advanced Accounting 15.11.2013 Friday 2.00 P.M. to 5.00 P.M. 6 Auditing and Assurance 18.11.2013 Monday 2.00 P.M. to 5.00 P.M. 7 Information Technology and Strategic Management 20.11.2013 Wednesday 2.00 P.M. to 5.00 P.M. Note: (i) Examination timings at Abu Dhabi and Dubai Centres will be 12.30 P.M. to 03.30 P.M. UAE local time equivalent to 2.00 P.M. to 5.00 P.M. (IST). Examination timings at Kathmandu centre will be 02.15 P.M. to 05.15 P.M. Nepal local time equivalent to 02.00 P.M. to 05.00 P.M. (IST). Examination timings at Muscat centre will be 12.30 P.M. to 3.30 P.M. Oman local time equivalent to 02.00 P.M. to 05.00 P.M. (IST). (ii) 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. 4. Admission requirements in brief (full reference should be made to the Chartered Accountants Regulations, 1988 and amendments thereof and the various announcements, referred to hereinafter, hosted on www.icai.org) No candidate shall be admitted to Intermediate(IPC) Examination/ Accounting Technician Examination unless: (i) he is enrolled for the relevant level(s) of the Intermediate (IPC) Course; and (ii) his registration to the Intermediate (IPC) course is valid. (Please refer to Board of Studies/Announcement/227/13 dated 22nd January 2013 available on www.icai.org) and (iii) he produces a certificate to the effect that he has undergone a study course, for a period not less than eight months, as may be specified by the Council for the relevant level(s), as on the first day of the month in which the examination is held, in the manner as may be specified by the Council from time to time; (Refer to BOS announcement BOS/Announcement/227/12 dated 30th January 2012, BOS/ announcemen/227/10 dated 5th February 2010 ); and Provided that a candidate who has been exempted from passing Common Proficiency Test under the category of graduates/post graduates( with the prescribed percentage of marks) and enrolled for the Intermediate (IPC) Course shall be eligible to appear in the examination on completion of nine months of practical training (Refer to Notification No. 1-CA/(7)145/2012 dated 1st August 2012 published in the Gazette of India Extraordinary dated 1st August 2012 and BOS Announcement/227/12(1) dated 16th August 2012 and BOS Announcement/227/12(2) dated 16th August 2012); (iv) he has completed a course on Information Technology (ITT) or Computer Training Programme (CCT) for such period and in such manner and within such time as may be specified by the Council from time to time; (Relaxed vide BOS Announcement 227/10 dated 6th August 2010). (v) he has completed 35 hours Orientation Course (Relaxed vide BOS Announcement 227/10 dated 6th August 2010) The implications of above paragraphs are clarified below for general information of candidates to appear in Intermediate (IPC) Examination/Accounting Technician Examination to be held in November 2013. The eligibility requirements for appearing in Intermediate (IPC) Examination to be held in November 2013 are as under: Category I : Candidates registered for the Intermediate (IPC) course/ATC on or before 1st March, 2013 based on having passed CPT and 10+2/PE I/ Foundation/Entrance Examination. or Category 2 : Candidates who were already registered for erstwhile Intermediate Examination as per syllabus under paragraph 2 or 2A of Schedule B or Professional Education (Course-II) or Professional Competence Course and converted into Intermediate (IPC) Course/ Accounting Technician Course (ATC) (and having completed 8 months from date of registration in Intermediate/PE-II/PCC) Category 3 : Direct Entry Scheme a) Graduates/Post graduates: Candidates registered for the Intermediate(IPC) Course/ATC, under the above mentioned category and also completed or would be completing 9 months of practical training ( including study course for a period of 8 months which shall commence from the date of registration to the course) as on 1st November, 2013. Please refer to Board of Studies/Announcement/227/13 dated 15.01.2013 and the Important Announcement dated 09.04.2013 hosted in the students>Board of Studies Announcements section of www.icai.org Candidates converted from Intermediate/PE II/PCC/IPCC/CPT into the Intermediate (IPC) Course/ATC under the above mentioned category and also completed or would be completing 9 months of practical training (including study course for a period of 8 months which shall commence from the date of registration to the course) as on 1st November, 2013. Such candidates should have completed: (a) Orientation Programme before commencement of practical training and (b) Information Technology Training (ITT) latest by 31st May 2013. b) Passed Intermediate level examination of The Institute of Cost Accountants of India/The Institute of Company Secretaries of India Candidates registered for the Intermediate(IPC) Course/ATC, under the above mentioned category and have completed or would be completing 8 months of study course (commencing from the date of registration to the course), as on 1st November 2013. Candidates converted from Intermediate/PE II/PCC/IPCC/CPT into the Intermediate (IPC) Course/ATC under the above mentioned category and have completed or would be completing 8 months of study course (commencing from the date of registration to the course) as on 1st November 2013. Note : Further conditions, if any, applicable will be hosted on the website. 5. Examination Fee and list of Examination Centres (a) Examination Fee: (i) Examination fee for Indian Centres: Both Groups or UNIT – 9 : Rs.1600 One of the Groups or UNITS 1 to 8 : Rs. 1000 (ii) The fee for candidates opting for Abu Dhabi ,Dubai and Muscat Centres will be US Dollars $350 or its equivalent Indian Currency irrespective of whether a candidate appears in a Group or Both Groups or a unit. Candidates opting for Kathmandu (Nepal) centre are required to remit Rs. 2,250/- (INR) or its equivalent relevant foreign currency irrespective of whether a candidate appears in a single group or both groups or a unit. Late Fee of INR 500/- (US $ 11) is applicable from 27th August, 2013 Mode of Payment of Fee The payment has to be made online using Master/Visa/Maestro Credit/Debit card . Payment thru NetBanking is not accepted. The status of payment (ie; successfully captured by the portal or not ) can be checked at the link Check Application Status Refund of Fees The fee once paid by 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. Multiple payments, that are received by us for the same student registration number, will be identified by the system and are refunded for the credit of the respective accounts from where they originated, by the office, within 45 days of the last date for submission of forms. In case you have made payment of exam fees more than once and do not get a refund within 45 days from the last date for submission of forms, you can claim a refund of the excess amount paid by you, by writing to us at intermediate_examhelpline@icai.in within 60 days from the last date for submission of forms, along with documentary evidence, such as bank/credit card statement, of having paid the exam fees more than once. ICAI will verify the same and refund the excess amount, if any, paid by you. (b) Examination Centres: List of examination centres is available on the home page under the link Exam Centres. For convenience, the cities of Ahmedabad, Bengaluru, Chennai, Delhi/New Delhi, Hyderabad, Indore, Mumbai and Kolkata are divided into different zones. All efforts will be made to allot the candidates who opted for a specific zone to an exam centre in that zone itself. However, in case of shortage of accommodation, in a specific zone, candidates would be allotted to some other zone, where accommodation is available. In such cases, requests for change of centre will not be entertained under any circumstances. 6. Matters relating to Unit Candidates and Exemption(s) in a Paper(s) : [For information regarding Unit(s) applicable to candidates who have already passed any one of the groups under erstwhile Intermediate Examinations per syllabus under paragraph 2A of Schedule' B ' of the Chartered Accountants Regulations, 1988 or Professional Education (Course-II) under sub-regulation (5) of regulation 28B or Professional Competence Course under sub-regulation (3) of regulation 28C of the Chartered Accountants Regulations, 1988, candidates may refer to the prospectus for Intermediate (IPC) Course (relevant extracts enclosed at Appendix-'A')] (a) A candidate, who has passed in any one but not in both the groups either of the Professional Competence Examination under the syllabus as specified by the Council under sub-regulation (3) of the regulation 28C or Professional Education (Examination-II) under the syllabus as specified by the Council under sub-regulation (5) of regulation 28B effective from October, 2001 ,the examination for which commenced from November, 2002 or of the Intermediate Examination as per syllabus under paragraph 2A of Schedule 'B' to the Chartered Accountants Regulations, 1988, shall be eligible for exemption in the corresponding paper or papers, if the corresponding paper(s) exists in the new syllabus as may be specified by the Council. (b) The Council may frame guidelines to continue to award exemption in a paper or papers to a candidate, granted earlier in the Professional Education (Examination-II) under the syllabus as specified by the Council under sub regulation (5) of regulation 28B or in the Professional Competence Examination under the syllabus as specified by the Council under sub regulation (3) of regulation 28C for the unexpired chance or chances of the exemption in the corresponding paper or papers, as may be specified by the Council, in which he has secured exemption if the corresponding paper exists or papers exist in the new syllabus as may be specified by the Council. On appearing in the examination of the corresponding paper or papers in which he had failed, he shall be declared to have passed the examination if he secures at one sitting a minimum of 40 percent marks in the corresponding paper or papers in which he had failed earlier and a minimum of 50 percent marks in the aggregate of all the papers of the group/unit including the marks of the paper or papers in which he had earlier been granted exemption by the Council. In other words, a Professional Education (Course-II) student/ Professional Competence Course student who has been granted an exemption under Regulation 37A (7) /Regulation 37B (6) in one or more paper(s) shall continue to enjoy the said exemption(s) in the corresponding paper(s) under Intermediate (IPC) Examination / Accounting Technician Examination for the unexpired chances, if any, as shown below: Paper-Wise Exemption to the candidates appearing in Intermediate (IPC) Examination / Accounting Technician Examination for the un-expired chance(s) on the basis of having secured a minimum of 60 percent marks in a paper in the earlier examinations : PREVIOUS COURSES EXEMPTIONS CONVERSION TABLE Papers of the Professional Education (Examination -II) passed Under Regulation 28B(5) of the Chartered Accountants Regulations, 1988 Papers of the Professional Competence Examination (PCE) passed under Regulation 28C(3) of the Chartered Accountants Regulations, 1988 Paper-wise exemption in Intermediate (IPC) Examination / Accounting Technician Examination (ATE) under Regulation 28D of the Chartered Accountants Regulations, 1988 GROUP I Paper 1: Accounting GROUP I Paper 1 : Advanced Accounting GROUP I Paper 1: Accounting and GROUP II Paper 5: Advanced Accounting GROUP I Paper 2: Auditing GROUP I Paper 2 : Auditing and Assurance GROUP II Paper 6: Auditing and Assurance GROUP I Paper 3: Business & Corporate Laws GROUP I Paper 3 : Law, Ethics and Communication GROUP I Paper 2: Business Laws, Ethics and Communication GROUP II Paper 4: Cost Accounting and Financial Management GROUP II Paper 4: Cost Accounting and Financial Management GROUP I Paper 3: Cost Accounting and Financial Management GROUP II Paper 5: Income Tax and Central Sales Tax GROUP II Paper 5: Taxation GROUP I Paper 4: Taxation GROUP II Paper 6: Information Technology GROUP II Paper 6: Information Technology and Strategic Management GROUP II Paper 7: Information Technology and Strategic Management (c) Notwithstanding anything contained in (a) and (b) above, a candidate who has appeared in all the papers comprised in a group / unit and fails in one or more papers comprised in a group / unit 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 secured less than 60 percent marks. He shall be declared to have passed in that group / unit if he secures at one sitting a minimum of 40 percent marks in each of such papers and a minimum of 50 percent of the total marks of all papers of that group / unit including the paper or papers in which he had secured a minimum of 60 percent marks in the earlier examination referred to above. He shall not be eligible for any further exemption in the remaining paper(s) of that group / unit until he has exhausted the exemption already granted to him in that group / unit. The implications of above paragraphs are clarified below for general information of candidates: (a) That in order to derive benefit of this proviso, a candidate who has failed in a group/unit, should have secured a minimum of 60 marks in any paper/s of the group. (b) That the above exemption is automatic and will be found indicated in the statement of marks issued to the candidate. (c) That the marks of 60 or more secured in one or more papers mentioned in sub para (a) above are carried forward automatically for the immediately next three following examinations. (d) That the candidates will be declared to have passed in the said group/unit in anyone of the next three following examinations if he secures in a single sitting a minimum of 40 percent marks in each of the other papers and an aggregate of 50 percent marks. For the purpose of arriving at the aggregate as already stated in sub-paragraph (c) above, 60 marks or more secured earlier will also be taken into consideration. (e) That the exemption will be granted only when a candidate is present in all the papers of the group/unit. The candidate is not eligible for any further exemption in that group / unit under this proviso in the next three following examinations (i.e. till the validity of the exemption already granted). Frequently Asked Questions on "Exemption(s) in a paper(s)", “Intermediate (IPC) Examination Unit Scheme of Examination” are hosted on the FAQ section of the Institute’s website, www.icai.org. Candidates may visit the same for detailed clarifications. Extension of validity of exemption granted in a paper(s) (on the basis of securing a minimum of 60 per cent marks) by one more term in respect of students who opted to switch over to the Intermediate (Integrated Professional Competence) Course, under the Direct Entry Scheme on or before 30th September 2012. In respect of students registered under the Professional Competence Course (PCC)/Integrated Professional Competence Course (IPCC) who, pursuant to issuance of Notification No.1-CA(7)/145/2012 dated 1st August, 2012, being eligible for direct admission to the Chartered Accountancy Course, switched over to the Intermediate (IPC) Course by 30th September, 2012 and could not appear in IPCE in November 2012 on account of such switching over, the PCE/IPCE held in November, 2012 shall not be reckoned for determining the “immediately next three following examinations” for the purpose of extending the benefit of exemption obtained in one or more papers of a Group/Unit by securing a minimum of 60 per cent marks in any of the PCE/IPCE held in May, 2011, November, 2011, and May, 2012, to such candidates. For removal of any doubt, it is clarified that the above is applicable only to those students who (1) were registered under PCC/IPCC prior to 1st August, 2012; (2) have had obtained exemption by securing a minimum of 60 per cent marks in one or more papers of a group/unit in the PCE/IPCE held in May, 2011, November, 2011 and May, 2012; (3) have, being otherwise eligible, pursuant to the aforesaid Notification dated 1st August, 2012, switched over underIntermediate (IPC) Course by 30th September, 2012. Surrender of Exemption It has also been decided to allow the candidates to give option for surrendering the valid exemption already secured, in toto, in a paper or papers on the basis of 60 per cent 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 candidates shall be allowed to claim the surrendered exemption in future; and (ii) on furnishing an affidavit to this effect and in the prescribed proforma (which can be obtained from the Institute on request) on a non-judicial stamp paper of the value as applicable in the respective State, 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. 2nd September, 2013 in the case of November, 2013 examinations. A candidate who wants to surrender the valid exemption, in toto, secured in a paper or papers on the basis of 60 per cent marks in any of the immediate last three examinations (i.e May 2012, November 2012 and May 2013 ) is advised in his own interest to write separately to the Additional Secretary (Exams.) informing him of his decision to surrender the exemption, in toto, along with a photocopy of the relevant Statement of Marks to enable the office to send further details in this regard and the proforma of the affidavit to be executed by the candidate. Candidates should note carefully 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 Additional Secretary (Exams.) so as to reach him on or before 2nd September, 2013 and the same should not be enclosed along with the examination form. The Institute shall not accept the responsibility for any such request not received upto 2nd September, 2013 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 cognizance of such writing/noting/request in the examination form will be taken. 7. Option to answer questions in Hindi Candidates of the Intermediate (IPC) Examination / Accounting Technician Examination are allowed to opt for Hindi medium, for answering question papers. Candidates desirous of answering questions in Hindi shall exercise their option at the very outset while making application for admission to the examination by filling the relevant column. The option is available for all the papers of a Group / Both Groups/a Unit in entirety as may be applicable. In other words, if a candidate appears in a Group/a Unit, he can opt for Hindi medium only for that Group/Unit. If he appears in both the Groups then he 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 option to answer the papers in Hindi in the application, but answers in Hindi. he will not get any credit for his answers. The option exercised once shall be final and cannot be changed subsequently. In the absence of a clear indication by the candidate about the medium opted by him, English medium will be reckoned as the medium of answers. 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 thereof in English. Similarly, if an English medium candidate answers questions or a question or part thereof in Hindi, he will not get any credit for such answer. 8) Procedure for providing assistance of a writer/extra time to differently abled candidates Differently abled candidates who wish to apply for grant of extra time/writer’s help, on account of permanent physical/neurological/visual disability, may apply to the Institute, in own hand writing. Where a candidate cannot write, on his behalf, his/her representative may write the application. The application should be accompanied by the following: Certified true copy of the certificate issued by a Doctor of the level of not less than Civil Surgeon of a Government Hospital to the effect that the disability is of permanent nature and specifying clearly the nature and extent( i.e. %) of permanent disability. Certified true copies of permission, if any, granted by the State Higher Secondary Board/University/ICAI in candidate’s 10+2 or degree examination or earlier examination of ICAI in which he/she had earlier appeared . Attested full sized (post card size) latest photograph indicating the name of the candidate on the photograph itself. Two copies of colour passport sized photographs (4.5*3.5 cm) for issuing Photo Identity Card. Any other document in support of request for grant of the facility of a writer and/or extra time. Cases of injuries or disablement of a temporary nature such as fracture of the right or left arm, forearm, or dislocation of a shoulder, elbow or wrist etc., are not eligible for extension of the facility of writer/extra time. Please note that the application in this regard along with the enclosures should be sent at the following address: The Additional Secretary (Exams) The Institute of Chartered Accountants of India ICAI Bhawan Indraprastha Marg New Delhi 110 002.Please note that the application for any facility of extra time writer in this regard along with the enclosures should be sent separately and not along with the exam application form. Differently abled candidates who are holding Photo Identity Card issued by the Exam Dept. of ICAI, need not apply separately for assistance of writer/extra time, during the validity of the card. 9. How the application should reach the Institute? The Candidate may fill up the examination form online at http://icaiexam.icai.org from 5th August, 2013 to 2nd September, 2013 and remit the fee and late fee as applicable online by using Visa/Master/Maestro Credit/Debit Card. After successful online submission of the application, candidates are required to login again & take print of the form (PDF) and affix their photograph and signature in the relevant column, get the same attested by a member of the Institute/ Principal / Gazzetted Officer and thereafter send/submit the printout of form. The last Dates for receipt are as under: Last Date for Receipt of Printout of Exam Application form (PDF) filled Online Without Late Fee after affixing photograph and specimen signature and signing the declaration duly countersigned by the member of the Institute/Principal/Gazetted Officer : 30th August, 2013 Last Date for Receipt of Printout of Exam Application form (PDF) filled Online With Late Fee after affixing photograph and specimen signature and signing the declaration duly countersigned by the member of the Institute /Principal/Gazetted Officer: 6th September, 2013 By Hand: Special arrangements for receipt of application have been made at Mumbai, Kolkata, Kanpur, New Delhi, Chennai, Ahmedabad, Bangalore, Hyderabad, Pune and Jaipur. The Head Office of the Institute at New Delhi and its Regional Offices at Mumbai, Kanpur, Kolkata and Chennai and Branch Offices at Ahmedabad, Bangalore, Hyderabad, Pune and Jaipur and Northern Region office at 52-54, Vishwas Nagar, Shahdara, Delhi - 110032 will receive applications within the dates as given above on all working days between 10am to 5:00pm. By Post: You may send printout of the form by SpeedPost/Registered Post (not courier) without folding and Superscribing the envelope as "Exam Application Form – Intermediate (IPC)Examination/ATE November, 2013" so as to reach us before the cut-off dates given above. Candidates are advised not to send their application through any courier & to retain the receipt issued by post office till the time of receipt of admit card. The address for posting is as under: Additional Secretary (Exams) The Institute of Chartered Accountants of India ICAI Bhawan, Indraprastha Marg, New Delhi - 110 002. 10. Check-List for candidates Candidates are requested to ensure that all columns of the PDF file generated are appearing correctly. The barcode and fee payment particulars may be checked for correctness. Attach a Photocopy of Intermediate (IPC) Course Registration/Conversion letter. 11. Issue of Admit Cards: Physical admit cards in respect of those candidates who are found eligible will be sent to the candidates, generally 21 days prior to the commencement of the examination. Admit cards with photographs and signatures of the candidates will also be hosted on http://www.icai.nic.in generally 21 days prior to the commencement of the examination. Candidates may print their admit cards from the website, which will be valid for admission to the examination. For downloading/printing of the admit cards from the above mentioned website, candidates will have to enter the following: Student registration number or bar code on the examination form and Personal Identification Number (PIN) PIN is like a password. It is a four digit number of your choice entered in the relevant column in the examination form. Candidates will not be able to download/print the admit card without this PIN. Hence, they are advised to memorise and keep the PIN safe for future reference. So also, candidates are advised to keep a photo copy of the exam application duly filled in, for reference, so that they can use the bar code number contained therein, whenever they correspond with ICAI Exam Dept. Candidates whose eligibility is in doubt, will be addressed, for clarification, normally 25 days prior to the commencement of the examination. Upon printing of admit cards, candidates are advised to verify the name, registration number, centre, medium, Group opted, etc. In case of difficulty in downloading or printing of admit card, or in case of discrepancy in the data contained in the admit card printed, contact the Helpline numbers 0120-3054 851, 3054 852, 3054 853, 3054 835 or Fax No 0120 3054 841, 3054 843 immediately, by quoting the registration number, Bar code number of the examination form, receipt number issued by the regional office(s), if any, Centre opted with Zone applicable, telephone number, fax number etc for prompt action. 12) Requirements for Passing the Intermediate (IPC) Examination / Accounting Technician Examination (ATC) [Applicable to candidates appearing in Intermediate (IPC) Examination under the syllabus as may be specified by the Council under sub-regulation (3) of regulation 28E] (1) A candidate may appear in Group I or Group II level(s), separately or simultaneously or in a Unit comprising of a set of papers of Group I and / or Group II. (2) A candidate, other than a candidate who has opted for Accounting Technician level, shall ordinarily be declared to have passed the Intermediate (IPC) Examination , if he : *(a) completes the Orientation Course for such period and in such manner and within such time as may be specified by the Council from time to time; and (b) passes in both Group I and Group II levels. (3) A candidate, who has opted for the Accounting Technician level, shall be declared to have passed in that level, if he: (a) Passes in Group I level; *(b) completes the Orientation Course for such period and in such manner and within such time as may be specified by the Council from time to time; and (c) completes the practical work experience in accounting and related fields for a period not less than twelve months in such manner as may be specified by the Council from time to time: Provided that a candidate, who has passed either the Professional Competence Examination under the syllabus as per the sub-regulation (3) of Regulation 28C or Professional Education (Examination-II) under the syllabus as per sub-regulation (5) of Regulation 28B of these regulations or Intermediate Examination under these regulations or the Chartered Accountants Regulations, 1964 or Intermediate or the first examination under the Chartered Accountants Regulations, 1949 or was exempted from passing the first examination under that regulation and has completed the prescribed period of practical training as was required for admission as a member, shall be eligible for grant of Accounting Technician Certificate on making an application to this effect and on compliance with such other conditions as may be specified by the Council from time to time. (4) 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, viz., Group I and Group II levels, and minimum of 50 percent marks in the aggregate of all the papers of each of the groups; or (b) secures at one sitting a minimum of 40 percent marks in each paper of both the groups, viz., Group I and Group II levels, and a minimum of 50 percent marks in the aggregate of all the papers of both the groups taken together. (5) A candidate shall be declared to have passed in Group I level or Group II level or unit, as the case may be, if he secures at one sitting a minimum of 40 percent marks in each paper of the group / unit and a minimum of 50 percent marks in the aggregate of all the papers of that group / unit. 13. 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/unit. The application essentially in the candidate's own handwriting indicating Roll No., address, and paper(s) to be verified should be submitted within a month from the date of declaration of result. Typewritten applications are not entertained. Candidates can also submit their verification requests online at http://icaiexam.icai.org and pay the fees online by using Master/Visa/Maestro debit/credit card. There is no provision for re-valuation of papers. There is no standard application form. Request for verification will be considered only after 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 by way of DD in favour of the Secretary, The Institute of Chartered Accountants of India and payable at New Delhi 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, 2013 exam, as sought by the candidate latest by 15th October, 2013 to the candidates, yet the same cannot be assured. However, all such candidates who do not receive the response by 15th October, 2013 are advised to write e-mail to Additional Secretary (Exams.) at intermediate_examhelpline@icai.in for necessary action. Candidates are advised to submit their examination form for the forthcoming examination, if they so wish, pending receipt of the outcome of verification of answer books of the immediate preceding examination i.e., May, 2013. 14. HELP DESK: Help Desk will be functional from 11th October, 2013 to 20th November, 2013 to attend to Admit Card related queries. Telephone Nos. 0120-3054851, 3054852, 3054853, 3054835 Fax No. 0120-3054841, 3054843 E-mail id: intermediate_examhelpline@icai.in Admit Card : www.icai.nic.in Result : www.caresult.nic.in 15. In the event of furnishing any wrong information/declaration, the admission shall automatically become invalid. 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. FOR ATTENTION OF STUDENTS – Nov, 2013 EXAMINATION MISTAKES GENERALLY COMMITTED IN FILLING THE ONLINE 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 to 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, 2013 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. DO NOT OPEN MORE THAN ONE SESSION AT THE SAME TIME ON THE SAME COMPUTER WHILE FILLING THE ONLINE FORM. ie; do not fill more than one form at the same time on the same computer even if you are filling the two applications using different browsers or different tabs of the same browser. Clear the temporary internet files and cookies before filling up each form. Fill up the form at a suitable time and from a location where you have a good bandwidth available using browsers Internet Explorer versions (7.0 onwards), Mozilla Firefox(4.0 onwards), Google Chrome(8.0 onwards) or Safari(3.2 onwards). Do NOT fill the form using mobile phones. I) NAME: You should check that the name is appearing correctly at the time of registering for filling up the online form. In case the login has been created provisionally then take care to enter the name correctly as given in your registration letter issued by the Board of Studies. Suppose your name is VIJAY PRATAP SINGH RATHORE, you have to write exactly as given in the registration letter. Do not write RATHORE VIJAY P. SINGH or in any other manner. 2) MEDIUM: You must carefully select the medium as either ENGLISH or HINDI and ensure its correctness at the confirmation page before proceeding to make online payment. Else, English will be taken as the medium and no request for change will be entertained thereafter 3) EXAMINATION CENTRE: You must pick up the correct centre of you choice and ensure its correctness at the confirmation page before proceeding to make online payment. Please be careful and be doubly sure as no request for change of centre will be entertained subsequently under any circumstances. List of examination centers is available on the home page under the link “Exam Centres” Please do not refer to previous Examinations' information sheet for Examination Centre codes. 4) EXAMINATION/GROUP/UNIT APPLIED: You have to correctly select the correct option of Examination/Group/Unit in which you intend to appear in the ensuing examination. No request for change of group shall be entertained subsequently. Please note that there is no provision in the Chartered Accountants Regulations, 1988 to appear in the same group which was declared earlier as passed. Appearing in the same group/s which was passed earlier is violation of Chartered Accountants Regulations, 1988. Candidates are advised to note that “Unit scheme” refers to different combinations of papers of Intermediate (IPC) Examination which are required to be passed in one sitting (like a Group), meant for the candidates who have passed one of the groups but not both the groups in Intermediate Examination under the syllabus specified under Paragraph 2A of Schedule B of Chartered Accountants Regulations 1988 ( i.e. Nov. 1994 or later) /PE II/ PCE in order to complete either one or both the groups of Intermediate (IPC) Examination. For details refer to Appendix A herein attached or the FAQs on the subject hosted on our website www.icai.org. Hence, candidates are advised to correctly select the 'Exam Applied' while filling up the exam form online and check for the correct selection displayed on the confirmation page before proceeding for making online payment. 5) REGISTRATION NUMBER: While creating the login, please enter your registration number exactly as you have been intimated by the Institute in the Board of Studies registration letter issued to you. Your registration number is of 10 digits and starts either with WRO, SRO, NRO, ERO, CRO or FRO, e.g. ERO0046241, NRO009073, CR00301023, WRO0163021 or SR00201634, etc. Please note that the character after the alphabet ‘R’ in the above samples is the capital alphabet ‘O’ and not 0 (zero). Hence the first three character of the student registration number are alphabets and the remaining seven are numbers. The candidates who have not been allotted new unique registration number may kindly contact the concerned Regional Office of ICAI for the issuance of the same. In the meanwhile the students may write their old Registration number in the space provided for filling up the Old Registration number. Since exemption secured in a paper/s by a candidate are tracked and given credit for, based on the registration number of the candidate, candidates are advised to exercise due care in entering the registration number correctly and ensure that the same is entered without any error. 6) EXEMPTIONS: It is seen that many candidates, while entering the relevant details against the papers in which they secured exemption, candidates enter the details against the papers which are not relevant for the Group for which they are applying, i.e. if they are applying for Group I, they enter the details against the papers of Group II in which they might be having a valid exemption and vice versa. If you are applying for only Group I, enter the exemption details in the papers of Group I in which you are holding a valid exemption, i.e. papers 1 to 4 and not those relating to Group II. So also, if you are applying for only Group II, enter the exemption details in the papers of Group II in which you are holding a valid exemption, i.e. papers 5 to 7 and not those relating to Group I. If you are applying for both the groups, you may enter the exemption details against the papers of both the groups, in which you are holding a valid exemption. - Candidates are advised in their own interest to retain the "Notes for Information and Guidance of Applicants" and a photocopy of the application for reference till the admit card is received by them. - Please note that there will be no change in the examination schedule in the event of any day of the examination schedule being declared a Public Holiday by the Central Government or any State Government. List of relevant announcements relating to eligibility to appear in Intermediate(IPC) Examination. Full reference should be made to the provisions of the CA Regulations 1988, besides the following announcements hosted in the students>Board of Studies>Important Announcements section of www.icai.org Subject Announcement Revised scheme for re-validation of registration to various levels of the CA course BOS/Announcement/227/13 dated 22nd January 2013 Duration of the study course to be eight months BOS/Announcement/227/12 dated 30th January 2012 8 months study course to commence from the date of registration to the respective erstwhile streams Intermediate,/PE II/PCE, in respect of candidates who have converted from those streams to Intermediate (IPC) Course BOS/Announcement/227/10 dated 5th February 2010 Relaxation regarding Completion of Orientation Course and ITT for various categories of students BOS Announcement 227/10 dated 6th August 2010 Announcements relating to Direct Entry Scheme Notification Notification No. 1-CA/(7)145/2012 dated 1st August 2012 published in the Gazette of India (Extraordinary dated 1st August 2012) Admission requirements and eligibility to appear in the Intermediate (IPC) Examination BOS Announcement/227/12(1) dated 16th August 2012 FAQs on Direct Entry Scheme –dated 24.08.2012 Relaxation regarding completion of ITT in respect of those who registered under the Direct Entry Scheme BOS/Announcement/227/13 dated 15th January 2013 Requirements for commencement of practical training and Eligibility criteria for appearing in the Intermediate (IPC) Examination for Direct Entry students BOS/Announcement dated 09.04.2013 Reference may also be made to the Frequently Asked Questions hosted in the FAQ section of www.icai.org on the following subjects: • Exemption in a paper(s) • Unit Scheme of Intermediate (IPC) Examination • Admit Cards 7. WHILE THE SYSTEM IS PROCESSING FEE PAYMENT, DO NOT PRESS THE RESRESH BUTTON OR THE BACK BUTTON AS THIS MAY CAUSE YOUR SESSION TO EXPIRE AND THE FEE AMOUNT GETS DEDUCTED WITHOUT GENERATION OF THE PDF FORM. Please note that there will be no change in the examination schedule in the event of any day of the examination schedule being declared a Public Holiday by the Central Government or any State Government. APPENDIX - A UNIT SCHEME UNDER INTERMEDIATE (IPC) COURSE Details of papers in which candidates are required to appear and pass in one sitting as a Unit candidate in Intermediate (IPC) Examination Students who have already passed Group I (In erstwhile Intermediate Examination held under the syllabus prescribed in Paragraph 2A of Schedule “B” of CA Regulations 1988 i.e. in November 1994 or thereafter or PE-II or PCE) Students desiring to pass Group I of Intermediate (IPC) course have to appear in Students desiring to pass Group II of Intermediate (IPC) course have to appear in Students desiring to pass Both Groups of Intermediate (IPC) course have to appear in Unit 4 Paper 3 : Cost Accounting and Financial Management Paper 4 : Taxation Unit 6 Paper 7 : Information Technology and Strategic Management Unit 8 Paper 3 : Cost Accounting and Financial Management Paper 4 : Taxation Paper 7 : Information Technology and Strategic Management Students who have already passed Group II (In erstwhile Intermediate Examination held under the syllabus prescribed in Paragraph 2A of Schedule “B” of CA Regulations 1988 i.e. in November 1994 or thereafter or PE-II or PCE) Students desiring to pass Group II of Intermediate (IPC) course have to appear in Students desiring to pass Group I of Intermediate (IPC) course have to appear in Students desiring to pass Both Groups of Intermediate (IPC) course have to appear in Unit 5 Paper 5: Advanced Accounting Paper 6: Auditing and Assurances Unit 7 Paper 1: Accounting Paper 2: Business Laws, Ethics and communication Unit 9 Paper 1 : Accounting Paper 2: Business Laws, Ethics and communication Paper 5 : Advanced Accounting Paper 6 : Auditing and Assurances Note : For detailed information about the Unit Scheme of Intermediate (IPC) Examination, please refer to the Intermediate (IPC) course prospectus. You may also refer to the Frequently Asked Questions(FAQs) on the subject, hosted on www.icai.org Certificate of service: For candidates who registered for/converted to Intermediate (IPC) course under the Direct Entry Scheme under the category graduates/post graduates and commenced articleship on or before 1st February, 2013: I _________________________________________ hereby certify that Mr/Ms _____________________________________ is presently serving under me as articled assistant and completed or will be completing 9 months of articled training as on 1st November, 2013 Student Regn. No_____________________________ Date: _____________________________ Place: _____________________________ Signature of the articled assistant Signature of Principal ICAI membership No. ________________________________