[FAQs] Chartered Accountant (CA) – Result Related Questions

CA Foundation Course Examination

CA Intermediate Course Examination

CA Final Course Examination

Members’ Examination

International Taxation – Assessment Test (INTT – AT)

For complete CA Time Table, refer the official notification by ICAI dated 21st January, 2022 https://resource.cdn.icai.org/68971exam55136.pdf.

The process for filling CA examination form has been illustrated through the following steps:-

• Visit https://icaiexam.icai.org/index1.php.
• Login with ID and Password.
• On the registration page, fill in the details as asked for-

1. 1. Examination
   2. Student’s Registration No. (WRO – Seven-digit no.)
   3. Date of Birth
   4. Email ID
   5. Mobile No.

Tick the checkbox mentioning “I do confirm the above details belong to me.”

• Further a new window tab indicating that the profile has been completed would open, which would also display the registration details. Go to the ‘Complete Your Profile’ tab next.
• All of the information will be auto-populated in a new window, and one will only need to fill in the blanks manually. Then, the applicant can move to save the details after verifying it.
• Once the registration is complete, his/her login information will be displayed. The applicant should then select the “Go to your Dashboard” tab. There, he/she must verify the email address and mobile number by selecting the appropriate options. A verification code will be sent to the registered email address and mobile number to help complete the verification process.
• With this, the registration verification process shall be completed. The applicant can thereafter proceed to apply for the examination by selecting on “Apply Now”.
• The “profile details” page would open up, where one needs to save details and proceed.
• A dialog box mentioning the requirements for filling up the examination form would be displayed. On reading the same, click Ok and one will come across the Exam Application Form.
• Fill the Exam Application Form, upload the scanned copy of declaration certificate (stamped and signed by CA) in JPEG format, size ranging between 100 to 300 KB. Click on “Save and Preview”.
• A new page previewing the details filled in the examination form would open up, where one needs to verify all of the same and then click on the checkbox “I Agree” and “Final Submit”, after which one cannot make any changes in the examination form.
• Later on, one shall be required to make payment of fee amount by clicking on “Make Payment” option, which shall thereafter direct to the payment gateway, wherein he/she can select the appropriate mode of payment and proceed.
• If the transaction is successfully done, a dialog box showing the same would be displayed, which can be saved for further reference as this is a confirmation that the CA Examination Form has been successfully submitted. “Download PDF” to keep a copy of the said form.
• If the PDF copy of the exam form downloaded does not show the photo and signature, affix the same, get the sign of the parent/guardian, and also get it stamped and signed from a CA and then, submit it on ICAI’s website.
• With all the aforesaid steps, the Examination Form is successfully submitted.

• To check status of the CA Examination form, visit https://icaiexam.icai.org/checkstatus.php, select the examination from the drop-down list.
• Click the Registration No./Barcode as per the details one has, fill in the same and then proceed with Check Status.

Online modification of exam form submitted is allowed for candidates free of cost. In order to modify the CA Exam Form already submitted, one must follow the steps below:

• Visit https://icaiexam.icai.org/index1.php.
• Under the Important Dates option, refer the dates between which one can correct his/her exam form.
• Then, login with the ID and Password, whereby under “Apply & Track Your Application”, click “Edit” shown against “Correction Window”.
• A dialog box displaying Correction Window would open up, whereby all the rules and terms and conditions with respect to such modification are written. Read the same carefully and select “I have read and understood the above”.
• The candidate must note that modification is permissible only in five fields, viz.-

1. 1. Syllabus Opted
   2. City Opted
   3. Medium Opted
   4. Group Opted (Can also change from single group to both groups)
   5. Elective in Paper 6 (Final-New)

• Further, the correction window with the details filled up earlier would be displayed and in order to modify the details, one needs to click on “Change Required”.
• As per the details asked further, simply select the change one needs to make, upload the declaration and submit the form. Capture the successful submission of form and Download PDF for future reference.

ICAI conducts CA Foundation/Inter/Final Examinations twice a year, in May and November and usually declares the results within 6-8 weeks.

For CA Foundation/Final examinations conducted in May, the result is generally declared in the third week of July and for CA Inter examinations conducted in May, the time of declaration of result is between the last week of July to first week of August.

Similarly, for CA Foundation/Final examinations conducted in November, the result is generally declared in the third week of January and for CA Inter examinations conducted in November, the time of declaration of result ranges between the last week of January to first week of February.

The latest results for exams conducted by ICAI in December 2021 were declared on the following dates:

• CA Foundation/Final – 10th February, 2022
• CA Intermediate – 26th February, 2022

The results for the exams conducted by ICAI can be accessed at the official websites of the institute – icaiexam.icai.org, caresults.icai.org or icai.nic.in.

CA Foundation

Minimum 40% marks in each subject is required along with an aggregate of 50% in all the four papers.For instance, if one scores 40 out of 100 marks each in all the four papers, the overall aggregate would be 160 marks; however, the second condition that needs to be fulfilled in order to pass in CA Foundation is that an aggregate of 50% in all the four papers viz. 200 out of 400 marks. So, even if one has cleared in all the four subjects individually, the overall aggregate criteria would not permit him/her to clear the CA Foundation Exam.

CA Inter/Final

Minimum 40% marks criteria in each paper of group along with an overall aggregate in all the papers of that group of at least 50% marks.For instance,

Thus, even if one has cleared in all the four subjects individually, the overall aggregate criteria would not permit him/her to clear the particular group.

CA Foundation Passing Percentage December 2021

CA Inter (New Course) Passing Percentage December 2021

CA IPCC (Old Course) Passing Percentage December 2021

CA Final (New Course) Passing Percentage December 2021

CA Final (Old Course) Passing Percentage December 2021

CA Inter (New Course) Topper’s List December 2021

CA IPCC (Old Course) Topper’s List December 2021

CA Final (New Course) Topper’s List December 2021

The conditions to claim an exemption in CA Examination are:

• A candidate should have appeared in all the papers comprised in a group.
• Securing a minimum of 60 marks in a paper makes one eligible for exemption and the same shall be automatically indicated in the statement of marks issued by ICAI.
• Till the time exemption in one or more paper(s) in a group is subsisting from an earlier attempt, no further exemption shall be granted to the candidate, even on securing 60% or more marks in any paper in that group.

One can apply for the certified copies of answer sheets either through RTI process or ICAI procedure.

1. If opting for certified copies through RTI process, a candidate should follow the below steps:

• • • Login to the RTI portal (https://rtionline.gov.in/) by entering username and password.
    • Then, click on submit request option, and at the bottom of page tick “I have read and understood the above guidelines” and then click on submit option.
    • The online RTI Request Form screen shall be displayed wherein one can file the online RTI application.
    • In search Public Authority field, select the option Institute of Chartered Accountant of India from the drop-down menu, and proceed.
    • The name, address, educational qualifications, communication details shall be auto populated, however one can alter the same.
    • In the field “Is the Applicant Below Poverty Line (BPL)?” – select the option Yes/No accordingly.
      Note – No application fee is required to be paid, if the applicant belongs to BPL category and holds a valid proof (Food Security card, Ration card, etc.) for the same, as per the RTI Rules, 2012.
      Otherwise, the applicant is required to pay an application fee of Rs. 10 online.
    • Moving ahead, in the field, “Text for RTI Request application”, provides details as asked for and request for certified copy.
    • Download the draft application format from “click here” option.
    • Then, click supporting document and upload, merged pdf file of BPL proof (if applicable) and Admit Card.
    • If one belongs to BPL category, he/she can directly submit the application.
    • If other than BPL category, click ‘Make payment’ button to pay Rs. 10 as application fee by using e-payment mode (internet banking, debit/ credit card) and then click ‘Submit’.
    • Once the application is successfully submitted, a unique registration number would be issued, for future reference.
    • An email and SMS alert shall be received on successful submission of application.

2. If opting for certified copies through ICAI procedure, one must follow the below-mentioned steps:

• • • Submit application online at https://icaiexam.icai.org/ and pay the requisite fee (Rs. 500 per paper) through the payment gateway. Physical applications for Final/Intermediate and Foundation shall not be entertained.
    • Scanned copy of evaluated answer sheets shall be hosted on the website. Certified copy of the requested answer sheets shall be provided in the normal course.
    • For CA Foundation papers 3 and 4, one will not be provided with the question paper and the respective answer key, instead only copy of OMR answer sheet shall be provided.
    • Upload a handwritten application (in running handwriting and not in capital) duly signed, seeking certified copies, merely for the purpose of matching one’s handwriting on answer books.

Wait for reply from the other side within 30 days of application.

• A candidate secures an exemption in a paper if he/she secures more than or equal to 60 marks in it.
• A candidate shall be eligible for exemption for immediately three succeeding examinations and the same shall be automatically carried forward for the subsequent three attempts. The said rule is common for all the exams conducted by ICAI.
• Also, the fact to be noted is that the exemption shall stand exhausted after the aforementioned timeframe irrespective of the fact whether the candidate appears in those attempts or not.

Revaluation of the answer sheets is not permitted under the Chartered Accountants Regulations, 1988.

However, verification of marks as covered under Regulation 39(4) can be requested for at the ICAI either physically (in his/her own handwriting) or online (http://icaiexam.icai.org/) within a month from the date of declaration of results.

On receipt of such application, following aspects are considered by the office, suo motu:

Checking:

• Whether the answer book compilation is complete?
• Whether any question or part thereof has remained unvalued?
• Whether there is any totaling error in any question or total marks on the cover page?
• Whether there is any difference between the marks allotted for each question and/or part thereof and marks for the corresponding question on the cover page?
• Whether the handwriting of the aspirant in all answer sheets is the same?

CA aspirants should always bear a fact in their mind that as per section 39(2) of the CA Regulations Act, 1988 – 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 consider necessary, for maintaining the standards of pass percentage provided in these regulations.

However, one can challenge their CA result if the actions and decisions of the ICAI do not conform to the expected standards. Reference can be made to the case of Risha Lodha D/O Bhagwat Singh Lodha Vs. Institute of Chartered Accountants of India (Rajasthan High Court) (Date of Order – 13/05/2021), wherein a writ petition filed by the candidate was allowed as the action of the Examination Committee was without jurisdiction and the proceedings conducted by the same were arbitrary and against the principles of natural justice.

On the contrary, if by any chance, it is a case of mistake and error on part of ICAI, legal rights cannot be conferred to a student. Reference can be made to the case of Milind Aggarwal vs. ICAI (Delhi High Court) (Date of Order – 31/07/2018).