The Institute of Chartered Accountants of India - Admit Card

A. General Guidelines for candidates

1. Candidates should carry only the following items inside the examination hall:
a. Personal transparent water bottle
b. Exam related items/documents as instructed (mandatorily) (Calculators, stationery items,
Admit Card, Photo ID card, etc.)

2. Physical security check will be conducted before entry to the exam hall. Hence, candidates are advised to reach
the examination hall on all days of exam well in advance.

B. Guidelines Relating to Use of Unfair Means:

The following activities will tantamount to use of Unfair Means and the result of candidates found using
UFM may be withheld or cancelled.

1. Writing/jotting on the question paper (other than Roll Number at the specified place)

2. Writing in the answer book or additional book of, e.g., Roll Number [other than at the specified
space]/ Registration Number, Name, Mobile number, unwarranted Remarks, irrelevant notes etc.

3. Possession of material inside the examination hall/room/washroom,e.g.,

writing/copying material / books / notes / writing on desk/writing on writing pad/geometric
box/admit card (relevant for the day of the examination or otherwise), mobile phone [in switched off
mode or otherwise], I Pod, smart watch, printing models or scientific calculator or any other
electronic device.

4. Seeking sympathy/making appeal, e.g., parent or relative passed away, met with accident /was
hospitalized/ award marks/minimum required marks, inducement to examiner/writing irrelevant /
unrelated remarks etc.

5. Writing/making in the answer book or additional answer book distinguishing marks- e.g., religious
symbols, prayers, Om, Swastika, 786, etc.

6. In the case of persons with disabilities, using the services of a writer who does not fulfil the
eligibility requirements by making a false declaration regarding educational qualifications of the
writer.

7. Tearing or carrying any page/leaf from the answer book, including additional answer book.

8. Smoking, chewing tobacco/betel nut, gum etc.

9. Others, e.g., leaving the examination hall before time or/and without submitting the MCQ booklet/
Descriptive type answer book to Invigilator, misbehaving with the examination functionaries or/and
other examinees, Talking/communicate with any other examinees, using of different
inks/highlighter, answering the questions in different hand writing on different pages, Using ink,
other than black, sketch pen, highlighter for underlining or highlighting, leaving seat without
permission.

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 The Institute of Chartered Accountants of India - Admit Card

C. IMPORTANT INSTRUCTIONS

A. Before the Exam

1. Immediately on receipt of the Admit Card, every candidate is expected to verify all the facts, i.e. Roll No., Registration
Number, Name, Group or Groups or Unit, Examination Timing/Session, Dates of examination, Sequence of Papers,
Examination Centre etc. In case of doubt he/she is expected to approach the Director (Exams.), sufficiently in advance.
2. Each candidate is advised to familiarise himself/herself with the location of the examination centre by visiting the centre a
day prior to the commencement of the examinations and to also satisfy that he/she has visited/seen the allotted centre.
3. The doors of the examination halls will be opened half an hour before the time specified for the commencement of the

examination in each session. All candidates should be inside the examination hall before the scheduled time of the
commencement of reading time / the examination. It may be noted that the Superintendents have been advised to verify the
identity of each candidate at the time of his/her entry into the examination hall. Candidates are, however, advised, in their
own interest, to carry with them (along with the admit card down-loaded from website) the photo identity cards (such as PAN
card, Aadhaar Card etc.) issued by the government or the identity card issued to them by the Decentralized Office at the time
of their registration as articled assistants.

B. Rules relating to Entry & Exit from exam hall:

1. Late entry is permitted only upto 2.15 PM (IST)
Candidates will be allowed to leave the exam centre only after the conclusion of exam.

C. During the Exam:

1. Candidates will find their roll numbers written against the seats allotted to them. They should find and occupy their allotted
seats.
2. Candidates are allowed 15 minutes reading time before the scheduled commencement of the examination. Accordingly
question paper will be distributed at 1.45 p.m (I.S.T) and the answer book at 2.00 p.m (I.S.T) each day. No reading time for
MCQ portion of composite papers. Refer “Specific instructions in case of composite papers” for details.
3. Immediately on receipt of the question paper, every candidate must write his/her Roll Number on his/her copy of the question
paper at the specified space provided on the cover page. It is the responsibility of the candidate to check and ensure
that he/she has received the correct question paper which he/she is required to answer, by referring to the Code
of the question paper displayed on the black board, in the examination room/hall. In case he/she receives a
question paper with a Code not applicable to him/her, he/she should immediately bring it to the notice of the
invigilator in his/her room and get the correct question paper which he/she is required to answer. ICAI will NOT
be responsible, in case a candidate answers a question paper not meant for him/her. By reference to the number of
printed pages and the number of questions in the question paper which will be found printed on the front page, every
candidate is expected to satisfy himself / herself that the question paper issued to him/her is complete. Similarly, if the
answer book supplied is defective or the candidate has inadvertently written wrong Roll Number etc. or at wrong place, the
answer book should be exchanged before the commencement of examination.
4. Candidates should use all the pages in the main answer book/s supplied, before asking for the additional answer books. In
order to avoid wastage, candidates will be issued additional answer books only after they have used the main answer book. No
candidate shall tear a leaf of an answer book. Tearing of any page of an answer book is deemed to be an act of unfair means
& will be dealt with accordingly. The candidate should write answers on both sides of the paper. Rough work when necessary,
should be done on the last page of the answer book only. Rough work should not be done on the question paper. The
candidates are advised, in their own interest to ensure that working notes form part of the answer/s.
5. Candidates should write the roll no in words and numerals inside the boxes and darken the corresponding OMR circles
provided on the cover page of the main answer book only i.e. Descriptive, in black ball point pen and in no other part of the
answer book, additional sheet, graph paper etc. Any violation of this instruction will tantamount to adoption of unfair means
and will attract punishment which may include debarring from appearing in the examination. The attendance register contains
the roll number sticker of the candidate, in the Paper Number column, below the space where the candidate is required to
sign. Candidates should remove the correct roll number sticker of relevant paper/subject against his/her name from the
attendance register and affix the same within the box provided in the top right hand corner of the cover page of the answer
book. Since a machine will read the roll no. candidates should check and ensure that the roll number written in words,
numbers and circles darkened are correct. In case this information is filled wrongly, Institute will not take any responsibility for
rectifying the mistake. Candidates should also affix their signature within the box provided for the purpose, on the cover pa ge
of answer book. Candidate has also to additionally fill MCQ booklet serial number in the attendance register wherever

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 The Institute of Chartered Accountants of India - Admit Card
applicable.

Candidate should answer all questions of a paper in one set of answer books except in the following papers
which have two sections and which are to be answered in different answer books.
Intermediate Examination:
Paper-3: Section A - Income -Tax Law
Section B - Goods and Services Tax (GST)
Paper-6: Section A - Financial Management

Section B - Strategic Management

The cover pages of the answer books of Section A and Section B are printed in different colour schemes and they also bear the
"A" and "B" printed on them. Candidates are required to answer in correct set of answer books. The Council and the
examiners do not undertake to examine answers written in wrong set of answer books.

6. Statistical/Mathematical tables to be provided and graph, paper, wherever needed, for solving the questions are indicated on
the question paper itself and would be made available to the candidates on demand, by the Centre Superintendent.

7. (a) The answers should be written neatly and legibly and should, as far as possible, be brief. However, avoid
use of SMS type of language, while writing your answers.
(b) The answer to each question must be commenced on a fresh page and the question number clearly and
prominently written at the top of each answer. Candidates are advised in their own interest not to leave full
pages blank in between the answers. Candidates are advised to check the answer book carefully after
completing the paper & score off any blank pages, i.e. draw a line across the blank page, if any.
(c) The answer to each question in all parts should be completed fully in one page, or in a consecutive set of
pages before the next question is taken up i.e. all parts of a question be done together.
(d) Candidates are required to answer the requisite number of questions as per instructions printed on each
question paper.
(e) Candidates should write the answers only in black ink and in no other colour. Though there is no specific
prohibition against the use of Gel pen / Fountain pen, it will be advisable to use ball point pen only since its ink
is indelible. Candidates are also advised not to use red, green ink, highlighter, sketch pen etc. for underlining or
highlighting any sentence/Para/phrase as it amounts to making distinguishing mark which is prohibited as
stated in Para 17 below. Candidates are permitted to use pencils for drawing graphs, diagrams etc. However,
Candidates should take care not to use pencil for writing answers.
8. The candidates should write the question number and the Sub-question number, if any, very clearly. Candidate
should thoroughly check & ensure that the question number written by him is correct, in his own interest. The
candidates should also leave a margin on each page wherever margin is not provided in the answer book.
9. Candidates should not tie up the unused answer books along with the used books. Unused answer books should be handed
over to the invigilator.
10. The candidates are required to provide themselves with their own pen, HB pencil, eraser, stapler, ink and blotting paper
11. The answer book and additional sheets used if any, should be fastened together with a tag supplied for the purpose. They
should also be stapled. Candidates are to bring their stapler and staple them after tagging. The number of answer books
used must be clearly stated in the space provided on the cover page of the answer book
12. Similarly, the number of questions attempted should also be indicated, by way of a tick (√) mark against the question/s
attempted, in the cages provided for the purpose on the cover page of the answer book
13. The candidates should not write anything in the portion provided on the cover page for noting the marks. It is intended for
the use of the examiner.
14. No candidate shall, without the special permission of the Superintendent/invigilator, leave his/her seat in the examination
hall during the hours of the examination. At the expiry of the time allowed for each paper, the answer book ( including the
MCQ booklet, wherever applicable ) must be surrendered immediately to the invigilator concerned
15. The Institute has extended the facility of obtaining confirmation, from the invigilator concerned for the answer books
surrendered. Candidates may, therefore, obtain the signature of the invigilator concerned, immediately on submission of
their answer books, in the relevant column on the area provided for the same in the Admit Card. In the case of papers with
two sections,
i.e. Sections 'A' & 'B', signature of the Invigilator may be obtained against each section separately, after surrendering the
answer books of each section. The Superintendents have been advised to issue receipt in the aforesaid manner through the
invigilator, for the answer books surrendered. Candidates should not leave the hall without surrendering their

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 The Institute of Chartered Accountants of India - Admit Card
answer books to the Invigilator or the Superintendent.

16. All the answer books including additional sheets written by the candidates should be fastened together and also
stapled before surrendering to the Invigilator or the Superintendent of the examination. Any representation
regarding omission to surrender the written answer book or any part thereof which tantamounts to ado ption of
unfair means will not be entertained after the examination is over.
17. The candidates should write their Roll numbers only in the space provided on the cover page of the main answer book and in
no other part of the answer books. They should not write Roll Number in the additional answer books and graph paper.
Writing of Roll number in place/s other than the space provided for the purpose in the cover page shall
tantamount to adoption of "unfair means". Similarly, they should not make any distinguishing mark including
religious symbols/prayers like God's name, any telephone numbers, Guru's name, OM, Swastika, 786 etc. in any
part of their answer books. Infringement of these instructions is punishable, which may include debarring from
appearing in the examination.
18. Similarly, the candidates are prohibited from writing their Articles registration Number, Name, any extraneous notes,
remarks, or appeals in their answer books and any violation shall tantamount to adoption of unfair means
19. Every candidate must sign the attendance sheets in the appropriate column against his/her Roll No. and name
and in no case shall leave the examination hall without signing these sheet.
20. The candidates should not write any matter on the question paper except what is required and provided for. They should not
take away any paper or papers from the examination hall (except the descriptive type question paper given to them.)

21. Smoking, chewing of tobacco/betel nut, intoxicant, etc is strictly prohibited in the examination hall.
22. Candidates have been allowed to answer in Hindi in all papers of a group or both Groups in entirety as may be applicable and
no paper-wise option is allowed. The option once exercised is final and cannot be changed subsequently. In the absence of
any clear option, English Medium is reckoned as the medium of answering in the examination.
For Intermediate Examination candidates:
For those who have opted for English medium, the question paper will be provided in English. For those who
have opted for Hindi medium, the question paper will be bilingual,i.e they will be in English as well as Hindi,
except in Paper No(s) 1(Advanced Accounting) and 3(Taxation)
The question papers in respect of said paper No(s). 1(Advanced Accounting)and 3(Taxation) will be in English
only for all the [Link],Hindi medium candidates are allowed to write their Answers in Hindi.
Candidates are advised to answer questions relating to Section A & Section B of Paper-3 (Taxation) & Paper-6(Financial
Management and Strategic Management) in SEPARATE answer books marked 'A' & 'B' respectively.
The Council and the examiners do not undertake to examine answers written in wrong set of answer books.
Candidates opting for Hindi medium:
i) All questions including, parts, if any, in all the papers have to answered in Hindi medium only. However candidates can
write number, technical terms, phrases and figures in English and can also solve numerical questions in English.
ii) Candidates who opt for Hindi medium and answer any or all questions in English medium (except numerical questions)
will not get any credit for such question/s and zero marks will be awarded.
Candidates opting for English medium:
i) All questions including parts, if any, in all the parts have to be answered in English medium only.
ii) Candidates who opt for English medium and answer any or all questions in Hindi medium will not get any credit for such
question/s and zero marks will be awarded.
23. Students are allowed to use battery operated portable calculators in all the subjects. The calculators can be of
any type with up to 6 functions, 12 digits and up to two memories. (Attempt to use any other type of calculators
not complying with the specifications indicated above or having more features than mentioned above shall
tantamount to use of "unfair means" and would fall within the purview of paragraph F stated below.)
Note:
i) Printing models of calculators are not allowed.
ii) Exchange of calculators between the students is not permitted.
iii) The calculators should be noiseless and cordless.
iv) The Superintendent of the examination has complete authority to disallow the use of a particular calculator not complying
with the conditions stated above. (It may be noted that each step/working of any problem should invariably be indicated
by the candidate in the answer book, irrespective of use of calculator. Candidates are advised to follow this instruction in
their own interest.)
v) Scientific calculators are not allowed.
vi) Candidates are advised not to bring pager, cellular phone, digital diary, smart watch or other electronic gadgets / device
in any form inside the examination hall except the calculator as defined above. Violation of these instructions shall
tantamount to adoption of unfair means and the candidates will be liable for punishment which may include
debarring from appearing in the examination.

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 The Institute of Chartered Accountants of India - Admit Card
24. No candidate shall bring with him/her into the examination hall or carry on his/her person any paper, book, notes or
any other material, nor shall he/she communicate with any other candidate in the examination hall or in the
premises, when the examination is in progress. Any infringement of this instruction is likely to result in the
candidate concerned being expelled from the examination hall or otherwise dealt with.
MOBILE PHONES OR ANY OTHER ELECTRONIC GADGETS/DEVICE IN ANY FORM [EXCEPT THE CALCULATOR AS
DEFINED IN PARA 23 OF THESE INSTRUCTIONS] ARE BANNED IN THE EXAMINATION CENTRES

D. Rules Relating To Exemptions:

1. Candidates are advised to go through the rules relating to "Exemption in a paper(s)" contained in the Guidance
Notes hosted along with the Examination form, CA Regulations 1988, announcement dated 24th August 2023
[Link] and Guidelines for Continuing the Exhausted Exemptions –
Making Exemption/s Permanent given at link [Link] and be
clear about their exemption entitlements and not miss out on appearing in those paper/s where they are not
eligible for exemption. Candidates can also check the status of the paper(s) in which they are eligible for
exemption in the forthcoming examination, at [Link]
E. Unit scheme of Intermediate examination:
1. Candidate appearing in Intermediate Unit scheme of examination are advised to ensure that they appear in the papers
relevant to their respective unit. For details of the papers of the various Unit/s scheme of the examination, candidates are
advised to go through the announcement dated 24th August 2023 [Link] or
the Guidance notes hosted along with the examination forms.
F. Act of Unfair Means:
Violation of Instructions to Examinees as contained above tantamounts to adoption of unfair means. The nature of such
violation, inter alia, includes the following.
1. Writing/jotting on the question paper (other than Roll Number at the specified place)
2. Writing in the answer book or additional book of, e.g. Roll Number [other than at the specified space]/ Registration Number,
Name, Mobile number, unwarranted Remarks, irrelevant notes etc.
3. Possession of material inside the examination hall/room/washroom, e.g. writing/copying material / books / notes / writing
on desk/writing on writing pad/geometric box/admit card (relevant for the day of the examination or otherwise), mobile phone
[in switched off mode or otherwise], I Pod etc.
4. Seeking sympathy/making appeal, e.g. parent or relative passed away, met with accident /was hospitalized/ award
marks/minimum required marks, inducement to examiner/writing irrelevant / unrelated remarks etc.
5. Writing/making in the answer book or additional answer book distinguishing marks - e.g. religious symbols, prayers, Om,
Swastika, 786, etc.
6. Leaving the examination hall without submitting the (1) MCQ booklet and (2) Descriptive type answer book to Invigilator.
7. Misbehaving with the examination functionaries
8. Using of different inks/highlighter
9. Answering the questions in different hand writing on different pages
10. Tearing off any sheet from the answer book
11. In the case of persons with disabilities, using the services of a writer who does not fulfill the eligibility requirements by
making a false declaration regarding educational qualifications of the writer.
12. Using ink, other than black, sketch pen, highlighter for underlining or highlighting.
13. Carrying any paper, book, notes or any other written material in the examination room/hall.
14. Writing / making extraneous (irrelevant/ unrelated) notes/remarks. Write / make appeal for marks etc.
15. Carrying printing models or scientific calculator
16. Exchange of pen, pencil, eraser, question paper, scale, calculator etc.
17. Talking/communicate with any other examinees.
18. Tearing and carrying any page/leaf from the answer book, including additional answer book.
19. Leaving seat without permission.
20. Carrying mobile phones or any other electronic gadget/device in any form [except calculator].
21. Smoking, chewing tobacco/betel nut, gum etc.
22. If a candidate is found to have resorted to or has made attempts to resort to unfair means pertaining to an examination,
the Council may , on receipt of a report to that effect and after such investigation as it may deem necessary, take such
disciplinary action against the candidate concerned as it may think fit. The Superintendent of the examination has absolute
power to expel a candidate from the examination hall, if in his opinion the candidate has adopted or attempted to adopt unfair
means in connection with the examination. Any candidate expelled from the examination hall must, before leaving the hall,
submit to the Council his/her explanation in writing through the Superintendent of the examination.

The above cases will be considered by the Examination Committee in accordance with the provisions of Regulation 41, read
with Regulation 176, of the Chartered Accountants Regulations, 1988. The decision taken by the Committee includes
cancellation of result and debarment from appearing in the examination in future.
In view of the above, candidates are advised to read the instructions carefully and familiarize themselves with the same to
avoid falling within the ambit of unfair means leading to avoidable difficulties.

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 The Institute of Chartered Accountants of India - Admit Card

G. General:
In case of any inadvertent mistake in printing or framing of a question in a paper, candidates can bring it to the notice of the
Director (Exams), within a week from the last date of examination.

Specific Instructions in case of Composite Papers (i.e.

Descriptive cum Objective Type papers)
With effect from May 2024 examinations, all papers of Intermediate level exams have multiple choice questions to the tune of
30 marks and other questions of descriptive nature to the tune of 70 marks.
Other details are as follows:
(i) There will be no negative marking for wrong answers.
(ii) No reasoning is required for answers to MCQs.
Question Paper and answer books:
In the above mentioned papers, question paper will contain two parts. Part I will comprise MCQs and Part II will contain the
descriptive questions.
Both parts of the question paper will be distributed to the candidates 15 minutes before commencement of the exam. Descriptive
answer book cover page contains the answer sheet for MCQ Questions of Part A for the subject.
Please note that MCQ booklet seal shall be opened by the candidate at 2.00 PM only. In other words, reading time is not allowed
for MCQ portion of the composite papers.
Candidates will be required to answer Part I of the paper on OMR portion of cover page of descriptive answer book and Part II on
subsequent pages of descriptive answer books.
In Paper 3 and Paper 6 of Intermediate level exams, where there are separate descriptive type answer books for each
of the sections, OMR answer sheet will be only one in respect of MCQs of Section A as well as Section B. Candidates
are required to hand over (a) descriptive type answer book, (b) MCQ booklet to the invigilator after the conclusion of
the exam.

Directions for filling information on OMR cover page of descriptive answer book:
1. The candidate should write correct Question Booklet Serial Number, Paper Number, Paper code viz. ABC or XYZ, Level of
Exam, with black ball point pen in the boxes and darken appropriate circles underneath the boxes with good quality H.B. Penci l
only. In case any candidate fills in these information wrongly, the Institute will not take any responsibility for rectifying the
mistake. The Paper Code and Question Booklet Serial Number as darkened by the candidate will be final and the result will be
processed on the basis of the circle(s) darkened by him/ her.
2. Each column in the OMR portion of answer book corresponds to the serial number of question given in the MCQs booklet. In
each column, there are four circles which correspond to the four options for answer, of which one option which is correct is to be
darkened on the answer sheet only. Any answer marked/ darkened in the question paper booklet will not be taken cognizance of
and no marks will be awarded.
3. Candidates are required to sign in descriptive answer book(s).
4. In the OMR portion of answer book multiple darkened circles for a MCQ question will be treated as wrong answer and for
questions not answered, a zero will be given.
5. Illustration for correctly marking the answer in the OMR portion of answer book
Illustration

6. A candidate has the option to erase the answer if he/ she wants to change the answer already darkened. In such a case, he/
she should erase it completely with good quality eraser and ensure that no mark is visible after erasing.

7. Candidates may bring a card board or clip board on which nothing should be written so that they have no difficulty in
darkening circles in OMR portion of answer book as the table provided in the examination hall may or may not have even or
smooth surface.

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 The Institute of Chartered Accountants of India - Admit Card

Bar Coded Sticker

Only one bar code sticker is provided in the attendance register in respect of all papers, except in the case of Paper 3 and 6 of
Intermediate, where two bar code stickers for each paper are provided.
Paper 3 and 6 have two sections each and answers in respect of each of the sections are to be written in the respective answer
book/s. In respect of Paper 3 and 6, where there are two descriptive answer books, one for each of the sections, candidates
are required to peel of the stickers from the attendance register and affix them on the respective answer books.

Provisions relating to composite papers

1. The paper is a single paper for all purposes and intent- i.e. for passing requirements, exemptions, statement of marks,
inspection/providing certified copies of answer books, etc.
2. There is no segregation of timings within the 3 hours duration, separately for descriptive type questions and the objective type
questions. Candidates will be free to use the time as per their convenience.
3. Statement of marks will contain the combined marks of both Part I and Part II.

Kindly visit the link [Link] for Specimen Copies of Answer books &
Attendance Registers.
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