About Results and Exemption

When are they declared? What information is available? How to get it?

The results are expected to be declared within 75 days (2 ½ months) from the examination date. Tentatively they may be declared on

May — On July 30^th

November — On 29^th January

Information Available

The results would be hosted on the Institute [CA] web site and would also be displayed at the offices of the institute, its branches, chapters, and also the offices relevant to the examination center where you have appeared for the examination.

A student can receive the admit card and statement of marks by e-mail if he has an e-mail address. This has to be mentioned in the relevant column while filling the examination application form.

Qualifying Marks - Pass Marks in each part/section separately!!

An aggregate of 50% in all the papers together is required to qualify in the examination.

A candidate is considered to have passed the IPCC/IPCE if he passes both the groups constituting this level.

He/she may get through the groups in one or more attempts either together or separately.

Passing both groups together:

A student is said to have passed both the groups together if he secures "a minimum of 40 marks in each paper and an aggregate of 50% in all the papers of both the groups put together"

Passing only one group:

A student is said to have passed one of the groups if he secures "a minimum of 40 marks in each paper and an aggregate of 50% in all the papers of that group"

A typical Example

	1	2	3	4	Total	5	6	7	Total	Grand Total	Result
A	40	40	40	40	160	40	40	40	120	280	Failed Both
	✓	✓	✓	✓	<50%	✓	✓	✓	<50%	<50%
Didn't pass any group even when considered separately
B	54	40	43	52	189	42	48	44	134	323	Failed Both
	✓	✓	✓	✓	<50%	✓	✓	✓	<50%	<50%
Didn't pass any group even when considered separately
C	65	35	56	50	206	80	39	55	174	380	Failed Both
	✓	×	✓	✓	≥50%	✓	×	✓	≥50%	≥50%
Didn't pass any group even when considered separately
D	40	40	40	50	170	80	40	60	180	350	Passed Both
	✓	✓	✓	✓	≤50%	✓	✓	✓	≥50%	≥50%
Note the advantage with considering the two groups together here. The student will fail Group I if they are considered separately.
E	60	70	55	45	230	50	40	40	130	360	Passed Both
	✓	✓	✓	✓	≥50%	✓	✓	✓	≤50%	≥50%
Note the advantage with considering the two groups together here. The student will fail Group II if they are considered separately.
F	60	70	45	55	230	60	55	40	155	385	Passed Both
	✓	✓	✓	✓	≥50%	✓	✓	✓	≥50%	≥50%
G	50	55	45	55	205	38	55	60	153	358	Passed Group I
	✓	✓	✓	✓	≥50%	✓	✓	✓	≥50%	≥50%
H	50	45	42	40	177	48	52	62	162	339	Passed Group II
	✓	✓	✓	✓	<50%	✓	✓	✓	≥50%	<50%

Marks sheet and Pass Certificate

Marks Sheet

All the students irrespective of their result, (whether they pass or fail the examination) will receive a marks list indicating the marks obtained in each subject/paper.

Pass Certificate

All the candidates passing in both the groups of this level would also receive in addition to the marks memo, a pass certificate as a proof of passing the level. This will be sent by post to the address mentioned in the application for examination

Verification of Answer Papers

IPCC/IPCE students have a provision for verification of answer papers.

Time Limit for making application:

A candidate may apply for verification of answer papers within one month from the date of declaration of results.

Verification Fee:

The fee for verification is Rs. 100 per paper, subject to a maximum of Rs.400 for all the papers of a group

Application:

There is no standard application form for this and the application should be hand written on a plain paper in Hindi, if the medium in which the examination was written was Hindi, or in English otherwise, essentially in the candidates own handwriting and signature, indicating clearly the Roll number, address and the paper or papers in which verification is sought.

Note:

Typed applications are not entertained. There is no provision for revaluation of papers.

Where to send the Application:

The application along with the fees paid should be send to “The Additional Secretary (Exam), ICAI Bhawan, Post Box No. 7112, The Institute of Chartered Accountants of India, Indraprastha Marg, New Delhi – 110 002.

Marks Sheet Lost - How to Get a duplicate

Duplicate Marks Sheet/Pass Certificate

Time Limit for applying a duplicate marks sheet

No time limit. A duplicate marks sheet/pass certificate can be applied any time.

Fee

The fee for obtaining a duplicate marks sheet/pass certificate is Rs. 10 for each such certificate.

Mode of Payment

Payment should be made through a in favour of the Secretary, The Institute of Chartered Accountants of India, payable at New Delhi

Application

Application should be made in a plain paper along with the following

• Copies of marks sheet, if not available furnish your correct Articles Registration Number, Month & Year of appearance and Roll Number for which you require duplicate mark sheet/s
• Address, telephone number, fax number (if available) etc.
• DD for requisite fee

Where to send the Application

The application along with the fees paid should be send to “Additional Secretary - (Exams) The Institute of Chartered Accountants of India, Post Box No.7112, Indraprastha Marg, New Delhi-110002”. Email-Id:- examhelpline@icai.org, Tel. Ph.:- 0120-3054836

Time Limit for getting a duplicate marks sheet

If all required details are furnished properly, duplicate marks sheet/pass certificate may be issued within 20 days from the date of receiving request

Transcripts

Fee

The fee for obtaining a transcript is Rs. 500

Mode of Payment

Payment should be made through a in favour of the Secretary, The Institute of Chartered Accountants of India, payable at New Delhi

Application

Application should be made in a plain paper along with the following

• Self-attested copies of all examination marks sheet (both front and back sides)
• Self-attested Copies of rank certificate if any
• Self-attested copy of Associate Membership Certificate / Fellow Membership Certificate.
• Proof of the current year Membership fee paid indicating clearly your membership number which is required to issue “COVER SHEET” (is part of transcript containing membership number, brief description of CA course, passing criteria etc.)
• Copy/ies of Prospectus or communication received from Professional Body/ Management / Educational Institution/s as applicable, requiring you to submit transcripts of Chartered Accountants Examinations.
• Prescribed Form for transcript duly filled in by the candidate, along with the envelope/s received from Foreign University/ies / Management Institution/s, if any.
• Copy of the Appointment Letter issued by the Foreign Body as applicable
• DD for requisite fee

Where to send the Application

The application along with the fees paid should be send to “Additional Secretary - (Exams) The Institute of Chartered Accountants of India, Post Box No.7112, Indraprastha Marg, New Delhi-110002”. Email-Id:- examhelpline@icai.org, Tel. Ph.:- 0120-3054836

Time Limit for getting a duplicate marks sheet

If all required details are furnished properly, duplicate marks sheet/pass certificate may be issued within 10 days from the date of receiving request

Taking a Re-Examination on Failing.

The normal procedure to be adopted in case of failure by a student is to reappear in all the papers of a that group in which he/she has not qualified.

However a student may be exempt from appearing in one or more papers of a group in the subsequent examinations, on account of having scored high marks (more than 60%) in the examination in which he/she was declared failed.

Exemptions on getting high marks

A candidate who obtains more than 60% of marks in any paper of the group in which he has appeared shall be exempted from appearing in that paper in the subsequent examinations.

The candidate is required to obtain a minimum of 40% in each paper and an aggregate of 50% in the total of the remaining subjects of the group in the subsequent examinations.

Example

An Attempt

Say a student has obtained the following marks in an examination

I - 65, II - 35, III - 30; IV – 40 ; Total = 170. [Aggregate < 50% → Fail]

Since the student has got marks 60% in Paper I and has also got the minimum required in other papers i.e. ≥ 25% in Papers II and III, he/she will be exempted from appearing in Paper I in the subsequent examinations.

In the next exam the candidate is required to appear only in papers II, III and IV and get a minimum of 40% and aggregate of 50% (total of 150) in the papers II,III and IV together.

Next Attempt

Say the student has obtained the following marks in the subsequent exam

1. Case 1
   The student may obtain marks required to pass the examination.
   II - 54, III – 58; IV – 45 Total = 157. [Aggregate ≥ 50% → Pass]
2. Case 2

The student may fail the examination but still obtain an exemption in one more papers additionally.

II - 30, III – 65; IV - 42 Total = 137. [Aggregate < 50% → Fail]

The student fails the examination. Here there is a scope for exemption in Paper III since the student obtained ≥ 60% and has got a minimum of 25% in the other papers.

In the next exam the student is required to appear only Papers II and IV and get a minimum of 50%.

3. Case 3

The student may fail the examination and not get any new exemptions.

II - 20, III – 65, IV – 15 Total = 100. [Aggregate < 50% and Failed in Paper II and IV → Fail]

Special Case » Failing after Getting an Aggregate ≥ 60%

Where a student who has appeared in all the papers of a group has failed in one paper but obtained a minimum of 60% of the total marks of the remaining subjects (not in each subject) shall be declared to have passed in that group if he secured 50% marks in that paper in which he failed in any subsequent examination.

An attempt

I - 55, II - 35, III - 72 Total = 162. [Aggregate > 50% → Fail]

Has got 60% in I and III together (i.e. the other subjects).

In the subsequent exams the student needs to appear only in paper II and get a minimum of 50% in it to pass in the group.

Claiming and Foregoing Exemptions

Exemptions on account of possessing other Qualifications

No such exemptions are available

Exemptions on Getting High Marks

To claim exemption on account of scoring high marks, a student has to mention the same in the application for examination at the time of making the application for the subsequent exams.

Since there is no reduction in fee for exempted subjects either on account of having other qualifications or on account of having scored high marks in prior examinations, care should be taken to ensure that the relevant columns are properly filled in the examination application.

Foregoing Exemptions

A student if he so desires can forego the exemption he has in a subject by mentioning the same in the application for examination, i.e. by ignoring the column where the details relevant to claiming exemptions are to be filled. The benefit once foregone cannot be availed in the subsequent attempts.

Exemptions from one or more papers based on other qualifications held

No such exemptions are available