CA - IPCC IPCE : Results Exemptions

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.

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

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

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.

Duplicate Marks Sheet/Pass Certificate

Time Limit for applying a duplicate marks sheet

Fee

Mode of Payment

Application

• 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

Transcripts

Fee

Mode of Payment

Application

• 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

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.

A candidate who has appeared in all the papers of a group and obtains a minimum of 60% marks in one or more papers of that group shall be exempted from appearing in those papers in the next three following examinations.

To pass the group, 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 including the paper/s in which he had secured a minimum of 60% marks in the earlier examination.

The candidate is not be eligible for any further exemption in that group, in the subsequent examinations until the existing exemption is exhausted.

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, 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 200 in the all papers i.e. a total of 135 in 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 - 52, III – 43; IV – 40 Total = 135. [Aggregate ≥ 50%? Pass]
   [Aggregate is 50% i.e. 200 [135 + 65 in exempted paper in earlier exam]

2. Case 2

   The student may fail the examination as he hes failed in one or more papers.

   II - 30, III – 65; IV - 69 Total = 164. [Fail]

   Failed, since the student has failed in one paper.

   Since the candidate is already availing exemption, exemption on account of getting 60% or more marks in a paper will not be available. The earlier exemption if eligible, will be carried forward to the subsequent examination.

   To avail exemption based on marks obtained in an examination, the candidate should have appeared in all the papers of that group. Thus, even if this is the last attempt in which the earlier exemption is being availed, exemption based on 60% or more marks in the current examination is not possible.

3. Case 3

   The student may fail the examination as he has failed to get the minimum marks in one or more papers as well as the aggregate required.

   II - 20, III – 45, IV – 35 Total = 100. [Fail]

Note:

Exemptions on account of possessing other Qualifications

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.