Know all-about the Articleship Assessment Tests for CA Exam

Table of Contents

1. Introduction
2. Duration and Weightage of Marks
3. Eligibility
4. Syllabus
5. Registration Procedure
6. Format
7. Fees
8. Exceptions
9. Examination Centers
10. Marking Scheme
11. Results

1. Introduction

Articleship assessment tests are conducted by the Institute at the end of 1^st and 2^nd year of articleship period, with the motive of giving an opportunity to the candidates to self-evaluate their practical knowledge acquired in various fields while in articleship.

Also, these mandatory tests were introduced as a part of CA curriculum with the intention to highlight the importance of articleship amongst the candidates in the CA course.

2. Duration and Weightage of Marks

• Duration –

1^st/ 2^nd Level Test – 2 Hours each

• Weightage of Marks

1^st Level Test – 75 marks

2^nd Level Test – 100 marks

3. Eligibility

On completion of 1^st/2^nd year of articleship, the assessment tests need to be taken up in the subsequent three-quarters of completion of the same.

For instance, if the candidate’s 1^st/2^nd year of articleship gets completed during April-June, 2018, he/she can appear for the test maximum up to March 2019.

4. Syllabus

The basic intention of the introduction of these tests was mainly to self-evaluate the practical knowledge and experience gained by the candidate in due course of articleship, hence, there is no defined syllabus for these tests.

Broadly speaking, the questions are usually based on the following subjects/ concepts:

For the 1^st Test –

• Two Modules are compulsory: Accounting and Auditing (including Corporate Law) – 50 Marks
• Optional Modules – 25 Marks
• Direct Tax, or
• Indirect Tax, or
• Internal Audit.

For the 2^nd Test –

• Accounting and Auditing (including Corporate Law) – 50 Marks (Compulsory Module)

[30 Questions * 1 Mark = 30 Marks + 10 Questions * 2 Marks = 20 Marks]

• Optional Modules – Choose any 2 modules of the following – 25 Marks each

[15 Questions * 1 Mark = 15 Marks + 5 Questions * 2 Marks = 10 Marks]

• Direct Tax including International Taxation,
• Indirect Tax, or
• Internal Audit.

Also, the institute keeps uploading sample test papers for practice on the link

5. Registration Procedure

To register for the practical assessment test, the candidate must log on to https://pttest.icai.org/.

The updates regarding dates for registration of the tests will be uploaded on the ICAI website as well as on the portal as aforementioned.

6. Format

The tests conducted comprise of Multiple-Choice Questions (MCQs).

7. Fees

If the candidate appears in both the tests for the first time, the institute does not charge any fees. However, if the candidate re-appears for any of the tests, in case of failed attempt or re-attempt in case of unsatisfactory marks, a nominal fee of Rs. 200 shall be charged for each such registration.

8. Exceptions

Both levels of test are mandatory for the aspirants undergoing articleship except in the following scenario-

• Completed 1^st year of practical training before 1^st April 2018 – 1^st level test not required; only 2^nd level test to be given on completion of 2^nd year of practical training.
• Completed 2^nd year of practical training before 1^st April 2018 – No need to appear for either of the tests.
• Already completed 3 years of practical training before 1^st April 2018 – No need to appear for either of the tests.

9. Examination Centers

The tests are conducted online at different centres notified on the registration portal. The aspirants can opt for two location preferences while registering for the test. Preference is given to the selected locations. The final centre allocated to the aspirant is mentioned in the Admit Card, which contains details of his/her name, and details of the centre assigned to him/her.

However, the institute has also introduced home-based test facility due to COVID-19. This facility allows candidates to take up their tests even while sitting in a remote location. Guidelines for the same can be accessed at the link

10. Marking Scheme

There is no negative marking in these tests. Grades are assigned to candidates on the basis of their performance/ marks as below:

These grades shall appear in the CA Final Marksheet. If the candidate is eligible for both the tests, an average of both the tests shall be taken for the final grade to be given on the said mark sheet, else only the grade of the second test shall be considered.

Thus, if the candidate does not appear for the tests before the issuance of the CA Final Marksheet, the same shall carry a footnote as “Did not appear in practical training assessment”.

11. Results

The result is published on the website generally within 15-20 days of the test. An announcement is made on this portal whenever the results are uploaded. Candidates should print a copy of the same for their own record.

The following link can be referred to the FAQs available on the Institute’s website