Tuesday 11 February 2014

Instructions / Guidelines for CA Final May 2014 Exam form filing : icaiexam.icai.org

NOTES FOR INFORMATION AND GUIDANCE OF APPLICANTS
 
ATTENTION CANDIDATES
1. Detailed instructions on filling up the exam forms online are enclosed. Candidates are advised to read, understand and follow the instructions carefully while filling up the form.
2. Filling up valid E-mail address, Mobile Number and Personal Identification Number (PIN) at the respective column(s) in the examination form is mandatory.
3. After filling up the form, check the same to see if all the details, (more particularly the fields relating to registration number, gender, medium, centre, and Group), have been filled in correctly before you proceed to make online payment.
4. Candidates are advised to keep a copy of the duly filled in exam form, for future reference.
5. Do not wrinkle / fold the PDF form while posting .
6. Exam fees is to be remitted Online only using Master/Visa/Maestro Credit/Debit Card. Payment through NetBanking is not accepted Read Paragraph 5 in this regard.
7. Attach the relevant enclosures while submitting the form.
8. Admit cards with photographs and signatures of all the eligible candidates will be hosted on http://www.icai.nic.in generally 21 days prior to the commencement of the examination. Candidates may print their admit cards from the website, which will be valid for admission to the examination.
Physical admit cards will be sent to only those who had submitted physical OMR exam forms and are found eligible, by post, generally 21 days prior to the commencement of the examination.
No physical admit cards will be sent to those who applied online. They will be required to print their admit cards from the above mentioned website.

9. For downloading/printing of the admit cards from the above mentioned website, candidates will have to enter the following:
  • Student registration number or bar code number printed on the examination form and
  • Personal Identification Number (PIN)
      PIN is like a password. It is a four digit number of your choice entered in the relevant column in the examination form. You will not be able to download/print the admit card without this PIN. Hence, you are advised to memorise and keep the PIN safe for future reference. This will be also used at various other places like online application for Verification etc.
10. Candidates have the option of writing the answers in Hindi or in English. Such option should be clearly exercised at the time of filling up the form. Read Paragraph 7 in this regard.
11. No change of centre, medium or group will be entertained under any circumstances once opted.
12. Exemption granted is valid for three successive attempts only and during this period, exemption in other subject(s) of the group is not granted even if a candidate secures 60 or more marks (Refer Para No. 6)
13. Physically challenged candidates are advised to refer to Paragraph 8 carefully.
14.  Candidates have the option of applying for the exam through physical/OMR forms and the same can be purchased at a cost of Rs. 500/- from the regional offices/branches of the Institute. The cost of application form (Rs,500/-) shall not be charged if applications are filled in online.
15. Frequently Asked Questions on "Exemption(s) in a paper(s)" are hosted on the FAQ section of the Institute's website www.icai.org Candidates may visit the same for detailed clarifications.

16. As decided by the Council , the Registration to the Final Course is valid for a period of five years and the student is required to revalidate the same from the concerned Regional Office on expiry of the said period. Further in order to be eligible for the Examinations, the student must be having a valid Registration number on the date of application to the Examination. Accordingly, please ensure that your registration to Final Course is valid as on date of filing Examination application form.
17.Late Fee is applicable from 25th February, 2014 to 3rd March, 2014. A. Last Date for Receipt of Printout of Exam Application form (PDF) filled Online Without Late Fee after affixing photograph and specimen signature and signing the declaration duly countersigned by the Principal/member of the Institute  is  28th February, 2014
B. Last Date for Receipt of Printout of Exam Application form (PDF) filled Online With Late Fee after affixing photograph and specimen signature and signing the declaration duly countersigned by the Principal/ member of the Institute is 7th March, 2014
18. Contact details:
The Additional Secretary (Exams)
The Institute of Chartered Accountants of India
ICAI Bhawan
Indraprastha Marg
New Delhi 110 002
Helpline Telephone Numbers: 0120-3054 851, 3054 852 , 3054 853, 3054 835.
Fax Number: 0120-3054 841, 3054 843
E-mail address: final_examhelpline@icai.in
19. Results will be hosted on www.caresults.nic.in. Admit card will be hosted on www.icai.nic.in.
 


1)     The next Final Examination as per syllabus as specified by the Council under Regulation 31 (2), since revised as 31 (i) of the Chartered Accountants Regulations, 1988 as published in September, 2001 issue of the Institute's journal "The Chartered Accountant" and "The Chartered Accountant Student" will be held in May, 2014. The following categories of candidates of Final Examination as described below who wish to appear in the forthcoming examination are required to fill up the relevant column in the application form in respect of groups they intend to appear:
(a) A Candidate who has till the examination held in November 2002 appeared or required to appear in either group or both groups of Final examination under the then syllabus as per para 3A of Schedule B to the Chartered Accountants Regulations, 1988 and has not passed the Final Examination is now required to appear and pass the Final Examination under the new syllabus as per Regulation 31 (2) since revised as Regulation 31 (i) of the CA Regulations, 1988 as published in the September 2001 issue of "The Chartered Accountant" and "The Chartered Accountant Student".
Illustration: A candidate has passed first group under the syllabus as per para 3A of Schedule B to the CA Regulations, 1988 or under erstwhile syllabus as per para 3 of schedule B to Chartered Accountants Regulations, 1988, or schedule BB to the Chartered Accountants Regulations 1964 (applicable after 1st January, 1985 under two group scheme) in the Final Examination held in May, 1985 or thereafter up to November, 2002 and has not yet passed the second Group will now be required to appear in the remaining group i.e. Second group under the new syllabus as per Regulation 31 (ii) in the Final Examination to be held in May, 2014.
(b) A candidate who appeared in either group or both groups of Final Examination held in November 2002 or thereafter under the new syllabus as per Regulation 31 (2) of the CA Regulations, 1988 and has not passed the Final Examination will be required to appear in the remaining/either group or both groups, as the case may be, under syllabus as per said Regulation 31 (ii).
(c) A candidate who was covered under the 'unit' category under the syllabus as per para 3A of Schedule B to the CA Regulations, 1988 and had not passed the Final Examination will now be required to appear and pass in both the groups in the new syllabus afresh in order to complete the Final Examination.
2)    IMPORTANT DATES :
        Last Date For Submission of Online Application
                Without Late fee:      24th February, 2014
                With Late fee of Rs. 500/- (US Dollars $11) :     3rd March, 2014
Last Date For Receipt of Online Application Forms:
Last Date for Receipt of Printout of Exam Application form (PDF) filled Online Without Late Fee after affixing photograph and specimen signature and signing the declaration duly countersigned by a member of the Institute/Principal  :  28th February, 2014
Last Date for Receipt of Printout of Exam Application form (PDF) filled Online With Late Fee after affixing photograph and specimen signature and signing the declaration duly countersigned by a member of the Institute/Principal : 7th March, 2014
Applications  received  after 7th March, 2014  will  not  be  entertained  under  any  circumstances.  Therefore,  candidates are advised to fill up the exam forms online at an early date to avoid last minute technical glitches and send the PDF form generated at least  3-4 days in advance of the last date.
3)   Dates and Timings of the Examination:

Group I
Paper No Subject Date Day Timings(IST)
1 Financial Reporting 26.05.2014 Monday 2.00 P.M. to 5.00 P.M.
2 Strategic Financial Management 28.05.2014 Wednesday 2.00 P.M. to 5.00 P.M.
3 Advanced Auditing and Professional Ethics 30.05.2014 Friday 2.00 P.M. to 5.00 P.M.
4 Corporate and Allied Laws 01.06.2014 Sunday 2.00 P.M. to 5.00 P.M.
Group II
Paper No Subject Date Day Timings(IST)
5 Advanced Management Accounting 03.06.2014 Tuesday 2.00 P.M. to 5.00 P.M.
6 Information Systems Control and Audit 05.06.2014 Tursday 2.00 P.M. to 5.00 P.M.
7 Direct Tax Laws 07.06.2014 Saturday 2.00 P.M. to 5.00 P.M.
8 Indirect Tax Laws 09.06.2014 Monday 2.00 P.M. to 5.00 P.M.
Note: Examination Timings at Abu Dhabi and Dubai Centres will be 12.30 P.M. to 3.30 P.M. Abu Dhabi and Dubai local time equivalent to 2.00 P.M. to 5.00 P.M. (IST).Examination Timing at Kathmandu Centre will be 02.15 P.M. to 05.15 P.M., Nepal local time equivalent to 2.00 P.M. to 5.00 P.M. (IST). Examination timings at Muscat centre will be 12.30 P.M. to 3.30 P.M. Oman local time equivalent to 02.00 P.M. to 05.00 P.M. (IST).
Note:      There will be no change in the examination schedule in the event of any day of examination schedule being declared a Public Holiday by the Central Government or any State Government.
4)   ELIGIBILITY CRITERIA : Eligibility criteria for the Final Examination to be held in May, 2014 :

4.1   (i) The candidate should have passed the Intermediate Examination or Professional Education Examination - II./PCC/IPCC and

(ii) The candidate should have obtained Final Registration number from Board of studies of the concerned Regional office of the Institute

( iii) As decided by the Council, the Registration to the Final Course is valid for a period of five years and the student is required to revalidate the same from the concerned Regional Office on expiry of the said period. Further in order to be eligible for the Examinations, the student must be having a valid Registration number on the date of application to the Examination.Accordingly, please ensure that your registration to Final Course is valid as on date of filling Examination application form. Please visit http://icai.org/new_post.html?post_id=9260 for details.

4.2   (i)    The candidate must have completed prescribed period of 3 years or 3½ years, as the case may be, of article training as on the date of filling the form;

or
(ii)   The candidate must be due to complete the prescribed period of 3 years or 3½ years, as the case may be, of article training including excess leave, if any, on or before 30-04- 2014; or

(iii)  The candidate must be in service as on 01-05-2014 and serving the last twelve months of articled training including excess leave.,If any, and due to complete 3 years on or before 30-04-2015. (for PE-II stream student and PE-II stream students converted to IPCC) or

(iv) The candidate must be in service as on 01-05-2014 and serving the last six months of articled training including excess leave, If any, and due to complete 3½ years on or before 31-10-2014. (for PCC stream student) (Certificate of service to this effect should be sent to Additional Secretary (Exam) by 15th June, 2014) or

(v) The candidate must be in service as on 01-05-2014 and serving the last six months of training including excess leave. If any, and due to complete 3 years on or before 31-10-2014. ( for Intermediate IPCC student) (Certificate of service to this effect should be sent to Additional Secretary(Exam) by 15th June, 2014 or

(vi) The candidate must be in service as on 01-05-2014 and serving the last  twelve months of training including excess leave. If any, and due to complete 3½ years articleship on or before 30-04-2015. (for students converted from PE-II to PCC  as well as students converted from PE-II to PCC and then to IPCC) (Certificate of service to this effect should be sent to Additional Secretary(Exam) by 15th June, 2014). or

Candidates who have taken termination are advised to re-register for the balance period of training so as to be in service as on 01-05-2014 and to complete 3 years or 3½ years of training (including excess leave taken, if any) on or before 31-10-2014 or 30-04-2015 as the case may be.
  Further conditions, if any, applicable, will be hosted on the website.
5)  (a)    Examination Fee:
Fee for both groups                              Rs. 2250/-
Fee for one group                                 Rs. 1250/-­
The fee for candidates opting for Abu Dhabi, Dubai and Muscat Centres will be US $ 400 or equivalent Indian Currency irrespective of whether a candidate appears in a single Group or Both Groups.
The fee for candidates opting for Kathmandu (Nepal) Centre will be Rs. 3000/- (Indian Currency or its equivalent relevant Foreign Currency) irrespective of whether a candidate appears in a single Group or Both Groups.
Late Fee of INR 500/- (US $ 11) is applicable from 25th February, 2014
 Mode of Payment of Fee:

The payment has to be made online using Master/Visa/Maestro Credit/Debit card . Payment through NetBanking is not accepted. The status of payment (ie; successfully captured by the portal or not ) can be checked at the link Check Application Status

Refund of Fees:
The fee once paid by candidate shall not be refunded / adjusted under any circumstances and no correspondence in this regard shall be entertained. However failure in electronic transmission, double payments, lost transaction (after payment) will be considered for refund. Multiple payments, if any,that are received by us for the same student registration number, will be identified by the system and are refunded for the credit of the respective accounts from where they originated, by the office, within 45 days of the last date for submission of forms.
In case you have made payment of exam fees more than once and do not get a refund within 45 days from the last date for submission of forms, you can claim a refund of the excess amount paid by you, by writing to us at final_examhelpline@icai.in  within 60 days from the last date for submission of forms, along with documentary evidence, such as bank/credit card statement, of having paid the exam fees more than once. ICAI will verify the same and refund the excess amount, if any, paid by you.
b) Examination Centres : List of examination centers is available on the home page under the link Exam Centres. For convenience, the cities of Ahmedabad, Bengaluru, Chennai, Delhi/New Delhi, Hyderabad, Indore, Mumbai and Kolkata are divided into different zones. All efforts will be made to allot the candidates who opted for a specific zone to an exam centre in that zone itself. However, in case of shortage of accommodation, in a specific zone, candidates would be allotted to some other zone, where accommodation is available. In such cases, requests for change of centre will not be entertained under any circumstances.
6)  Exemption(s) in a paper(s)
(1)   A candidate who has passed in any one but not in both the groups of the Final Examination under the syllabus as specified by the Council under items (i) and (ii) of regulation 31 or  of the Final Examination as per syllabus under paragraph 3 or paragraph 3A of Schedule ‘B’ to the Chartered Accountants Regulations, 1988 or paragraph 3 of Schedule ‘BB’ to the Chartered Accountants Regulations, 1964  (two groups scheme after January 1, 1985) enforced at the relevant time shall be eligible for exemption in that particular group and shall be required to appear and pass in the remaining group in order to pass the Final Examination.

(2)   The Council may frame guidelines to continue to award exemption in a paper or papers to a candidate, granted earlier under the syllabus as specified under items (i) and (ii) of regulation 31 for the unexpired chance or chances of the exemption in the corresponding paper or papers for the paper or papers in which he had secured exemption, if the corresponding paper or papers exists in the new syllabus of the Final Examination as may be specified by the Council. On appearing in the examination of the corresponding paper or papers for the paper or papers in which he had failed, he shall be declared to have passed the examination if he secures at one sitting a minimum of 40 percent. in the corresponding paper or papers for the paper or papers in which he had failed earlier and a minimum of 50 per cent marks in the aggregate of all the papers of the group including the marks of the paper or papers in which he had earlier been granted exemption by the Council.

(3)   Notwithstanding anything contained in (1) and (2) above, a candidate who has appeared in all the papers comprised in a group and fails in one or more papers comprised in a group but secures a minimum of 60 percent of the marks in any paper or papers of that group shall be eligible to appear at any one or more of the immediately next three following examinations in the paper or papers in which he secured less than 60 percent marks. He shall be declared to have passed in that group if he secures at one sitting a minimum of 40 percent marks in each of such papers and a minimum of 50 percent of the total marks of all papers of that group including the paper or papers in which he had secured a minimum of 60 percent marks in the earlier examination referred to above. He shall not be eligible for any further exemption in the remaining paper(s) of that group until he has exhausted the exemption already granted to him in that group.”;
Candidates may also visit the Frequently Asked Questions Section on the Institute website www.icai.org for more details on this subject.

 Surrender of exemption.

It has been decided to allow the candidates to give option for surrendering the valid exemption already secured in toto in a paper/s on the basis of 60 percent marks, on the conditions that (i) exemption surrendered once shall be effective for all times to come for all the chances (i.e. upto a maximum of three immediate next examinations or all remaining chance/s) and under no circumstances the candidate shall be allowed to claim the surrendered exemption in future and (ii) on furnishing an affidavit to this effect on a non-judicial stamp paper of the value as applicable in the respective States. Candidates can exercise the option to surrender the exemption at any time during the currency Of the validity of exemption but before the date prescribed for doing so i.e. 3rd March, 2014 in case of May, 2014 examinations.

A candidate who wants to surrender the valid exemption, in toto secured in a paper or papers on the basis of 60 percent marks in any of the immediate last three examinations (i.e. November 2012 , May 2013 & November 2013) is advised in his own Interest to write separately to the Additional Secretary (Examinations) informing of his decision to surrender the exemption in toto along with a photocopy of the relevant mark sheet to enable the office to send further details in this regard and the proforma of the affidavit to be executed by the student. Candidates should note that the surrender of exemption shall become effective only after furnishing the requisite affidavit and on issue of confirmation letter to this effect by the Institute.

Candidates are advised in their own interest to send the letter for surrender of exemption alongwith affidavit separately by REGISTERED POST/ SPEED POST to the Additional Secretary (Exams) so as to reach on or before 3rd March, 2014 and should not be enclosed along with the examination form. The Institute shall not accept the responsibility for any such request not received upto 3rd March, 2014 or sent along with the examination form in the same envelope. Candidates are also advised not to write about their intention/decision to surrender the exemption in the examination form and no cognizance of such writing/noting/request in the examination form will be taken into consideration.
7)   Option to Answer Papers in Hindi:

Candidates of the Final examination are allowed to opt for Hindi Medium for answering question papers. Candidates desirous of answering papers in Hindi shall exercise their option at the very outset while making application for admission to the examination by filling the relevant columns. The option is available for all the papers of a group or both groups in entirety, as may be applicable. In other words, if a candidate appears in a single Group, he/she can opt for Hindi medium only for that group. If he/she appears in both the Groups then he/she has to exercise option for both the groups and not for a single group. No paper-wise option is allowed. If a candidate, who has not exercised his/her option to answer the papers in Hindi, however answers them in Hindi, he/she will not get any credit for his/her answer. The option once exercised shall be final and cannot be changed subsequently. In the absence of a clear indication by the candidate about the medium opted by him/her, English medium will be taken as medium of option. If a Hindi medium candidate answers all questions or a question or part thereof in English, he will not get any credit for such answer. However, Hindi medium candidates can write Numbers, Figures, Technical phrases/terms in English and can also solve numerical questions in English. Similarly if a English medium candidate answers all questions or a question or part thereof in Hindi, he will not get any credit for such answer.

8) Procedure for providing assistance of a writer/extra time to physically challenged candidates

Physically challenged candidates who wish to apply for grant of extra time/writer’s help, on account of permanent physical/neurological/visual disability, may apply to the Institute, in own hand writing. Where a candidate cannot write, on his behalf, his/her representative may write the application.
The application should be accompanied by the following:
  • Certified true copy of the certificate issued by a Doctor of the level of not less than Civil Surgeon of a Government Hospital to the effect that the disability is of permanent nature and specifying clearly the nature and extent( i.e. %) of permanent disability.
  • Certified true copies of permission, if any, granted by the State Higher Secondary Board/University/ICAI in candidate’s 10+2 or degree examination or earlier examination of ICAI in which he/she had earlier appeared .
  • Attested full sized (post card size) latest photograph indicating the name of the candidate on the photograph itself.
  • Two copies of colour passport sized photographs (4.5*3.5 cm) for issuing Photo Identity Card.
  • Any other document in support of request for grant of the facility of a writer and/or extra time.
Cases of injuries or disablement of a temporary nature such as fracture of the right or left arm, forearm, or dislocation of a shoulder, elbow or wrist etc., are not eligible for extension of the facility of writer/extra time.

Please note that the application in this regard along with the enclosures should be sent at the following address:
The Additional Secretary (Exams)
The Institute of Chartered Accountants of India
ICAI Bhawan
Indraprastha Marg
New Delhi 110 002.
Please note that the application in this regard along with the enclosures should be sent separately and not along with the exam application form. Physically challenged candidates who are holding Photo Identity Card issued by the Exam Dept. of ICAI, need not apply separately for assistance of writer/extra time, during the validity of the card

9)   How the applications should reach the Institute?
The Candidate may fill up the examination form online at http://icaiexam.icai.org from 3rd February, 2014 to 3rd March, 2014 and remit the fee and late fee as applicable online by using Credit/Debit Card, either Visa/Master/Maestro card. After online submission of the application, candidates are required to take print of the form (PDF) and affix their photograph and signature in the relevant column, get the same attested by a member of the Institute/principal and thereafter send/submit the printout of form. The last Dates for receipt are as under:
Last Date for Receipt of Printout of Exam Application form (PDF) filled Online Without Late Fee after affixing photograph and specimen signature and signing the declaration duly countersigned by the member of the Institute/principal : 28th February, 2014
Last Date for Receipt of Printout of Exam Application form (PDF) filled Online With Late Fee after affixing photograph and specimen signature and signing the declaration duly countersigned by the member of the Institute /principal: 7th March, 2014
By Hand:
Special arrangements for receipt of application have been made at Mumbai, Kolkata, Kanpur, New Delhi, Chennai, Ahmedabad, Bangalore, Hyderabad, Pune and Jaipur. The Head Office of the Institute at New Delhi and its Regional Offices at Mumbai, Kanpur, Kolkata and Chennai and Branch Offices at Ahmedabad, Bangalore, Hyderabad, Pune and Jaipur and Northern Region office at 52-54, Vishwas Nagar, Shahdara, Delhi - 110032 will receive applications within the dates as given above on all working days between 10am to 5:00pm.
By Post: You may send printout of the form by SpeedPost/Registered Post (not courier) without folding and Superscribing the envelope as “Exam Application Form – Final May, 2014” so as to reach us before the cut-off dates given above. Candidates are advised not to send the application through any courier & to retain the receipt issued by post office till the time of receipt of admit card. The address for posting is as under:

Additional Secretary (Exams)
The Institute of Chartered Accountants of India
ICAI Bhawan, Indraprastha Marg,
New Delhi - 110 002.
10)   Check-List for Candidates:
Candidates are requested to ensure that all columns of the PDF file generated are appearing correctly. The barcode and fee payment particulars may be checked for correctness.
.
11)   Issue of Admit Cards:
Physical admit cards in respect of those candidates who are found eligible will be sent to the candidates, generally 21 days prior to the commencement of the examination.
Admit cards with photographs and signatures of the candidates will also be hosted on http://www.icai.nic.in generally 21 days prior to the commencement of the examination. Candidates may print their admit cards from the website, which will be valid for admission to the examination.
For downloading/printing of the admit cards from the above mentioned website, candidates will have to enter the following:
  • Student registration number or bar code on the examination form and
  • Personal Identification Number (PIN)
PIN is like a password. It is a four digit number of your choice entered in the relevant column in the examination form. Candidates will not be able to download/print the admit card without this PIN. Hence, they are advised to memorise and keep the PIN safe for future reference.
Physical admit cards will be sent by post to only those who had submitted physical OMR exam forms and are found to be eligible. No physical admit cards will be sent to those who applied online. They will be required to print their admit cards from the above mentioned website.
So also, candidates are advised to keep a photo copy of the exam application duly filled in, for reference, so that they can use the bar code number contained therein, whenever they correspond with ICAI Exam Dept.
Candidates whose eligibility is in doubt, will be addressed, for clarification, normally 25 days prior to the commencement of the examination.
Upon printing of admit cards, candidates are advised to verify the name, registration number, centre, medium, Group opted, etc.
In case of difficulty in downloading or printing of admit card, or in case of discrepancy in the data contained in the admit card printed, contact the Helpline numbers 0120-3054 851, 3054 852, 3054 853, 3054 835 or Fax No 0120 3054 841, 3054 843 immediately, by quoting the registration number, Bar code number of the examination form, receipt number issued by the regional office(s), if any, Centre opted with Zone applicable, telephone number, fax number etc for prompt action.

12)   The passing requirement In accordance with Regulation 38C of the Chartered Accountants Regulations, 1988 as published by Notification No. 1-CA (7)/123/2008 dated 2nd Dec. 2008 are as under: ­
“38C. Requirements for Passing the Final Examination
[Applicable to candidates appearing in Final Examination under the syllabus as may be specified by the Council under regulation 31(ii) and (iii)]
(1)   A candidate may appear in both the groups simultaneously or in one group in one examination and the remaining group at any subsequent examination and shall ordinarily be declared to have passed the Final Examination if he passes in both the groups.
(2)   A candidate shall ordinarily be declared to have passed in both the groups simultaneously, if he-
(a)   secures at one sitting a minimum of 40 percent marks in each paper of each of the groups and a minimum of 50 percent marks in the aggregate of all the papers of each of the groups; or
(b)   Secures at one sitting, a minimum of 40 percent marks in each paper of both the groups and a minimum of 50 percent marks in the aggregate of all the papers of both the groups taken together.
(3)   A candidate shall be declared to have passed in a group if he secures at one sitting a minimum of 40 percent marks in each paper of the group and a minimum of 50 percent marks in the aggregate of all the papers of that group.

13)   Verification Fee
The fee for verification of answer books is Rs. 100/- per paper subject to a maximum of Rs. 400/- for all the papers of a group/both groups. The application necessarily in the candidate's own handwriting indicating the Roll No and paper(s) to be verified should be submitted within a month from the date of declaration of result. Typewritten applications are not entertained. Candidates can also submit their verification requests online at http://icaiexam.icai.org and pay the fees online by using Master/Visa/Maestro debit/credit card. There is no provision for re-valuation of papers. There is no standard application form. Request for verification will be considered only if the application in his/her own handwriting in Hindi language if the medium of examination was Hindi else in English language duly signed with requisite fee has been received within one month from the date of declaration of result.
Though, it will be our Endeavour to inform the outcome of verification exercise in respect of November, 2013 exam, as sought by the candidate latest by 15th April, 2014 to the candidates, yet the same cannot be assured. However all such candidates who do not receive the response by 15th April, 2014 are advised to write e-mail to Additional Secretary (Exams) at final_examhelpline@icai.in for necessary action.
Candidates are advised to submit their examination form for the forthcoming examination, if they so wish, pending receipt of outcome of the verification of answer books of the earlier examination i.e. November, 2013 examination.

14)   HELP DESK: Help Desk will be functional from 1st May, 2014 to 9th June, 2014 to attend to Admit Card related queries. Telephone Nos. 0120-3054851, 3054852, 3054853, 3054835 Fax No.0120-3054841, 3054843
E-mail id: final_examhelpline@icai.org. Admit Card : www.icai.nic.in; Result : www.caresult.nic.in

15)   In the event of furnishing any wrong information / declaration, the admission shall automatically become invalid.
16)   For any/all dispute(s) relating to examinations conducted by the Institute of Chartered Accountants of India, the Courts at Delhi shall have exclusive jurisdiction.

FOR ATTENTION OF STUDENTS – MAY, 2014 EXAMINATION

MISTAKES GENERALLY COMMITTED IN FILLING THE ONLINE APPLICATION FORM
While processing the examination application forms filled-in by the candidates, certain mistakes are usually found in a large number of forms leading thereby avoidable delays at our end and avoidable correspondence with the candidates. The end result is delay in release of admit card to the students, causing thereby to unwanted anxiety at both the ends .Candidates intending to appear in the ensuing May, 2014 examination are therefore individually urged to take some time off from their routine while filling up the form and keep in mind the following critical columns in order to help us to serve you better.
DO NOT OPEN MORE THAN ONE SESSION AT THE SAME TIME ON THE SAME COMPUTER WHILE FILLING THE ONLINE FORM. ie; do not fill more than one form at the same time on the same computer even if you are filling the two applications using different browsers or different tabs of the same browser. 
Clear the temporary internet files and cookies before filling up each form.
Fill up the form at a suitable time and from a location where you have a good bandwidth available using browsers Internet Explorer versions (7.0 onwards), Mozilla Firefox(4.0 onwards), Google Chrome(8.0 onwards) or Safari(3.2 onwards). Do NOT fill the form using mobile phones.

1. NAME: You should check that the name is appearing correctly at the time of registering for filling up the online form. In case the login has been created provisionally then take care to enter the name correctly as given in your registration letter issued by the Board of Studies.
Suppose your name is VIJAY PRATAP SINGH RATHORE, you have to write exactly as given in the registration letter. Do not write RATHORE VIJAY P. SINGH or in any other manner.
2. MEDIUM: You must carefully select the medium as either ENGLISH or HINDI and ensure its correctness at the confirmation page before proceeding to make online payment. Else, English will be taken as the medium and no request for change will be entertained thereafter.
3. EXAMINATION CENTRE: You  must pick up the correct centre of you choice and ensure its correctness at the confirmation page before proceeding to make online payment.  Please  be careful and be doubly sure as no request for change of centre will be entertained subsequently under any circumstances. List of examination centers is available on the home page under the link “Exam Centres”
4. GROUP APPLIED: You must mark the correct option relating to Group in which you intend to appear in the ensuing examination and ensure its correctness at the confirmation page before proceeding to make online payment. No request for change of group shall be entertained subsequently.
5. REGISTRATION NUMBER: While creating the login, please enter your new unique registration. Numbers exactly as you have been intimated by the Institute.
e.g.:ERO0046241
NRO0090073
CRO0030123
WRO0016321
SRO0021634
Please note that the character after the  alphabet  ‘R’ in the above samples is the capital alphabet ‘O’  and not 0 (zero). Hence the first three character of the student registration number are alphabets and the remaining seven are numbers.

The candidates who have not been allotted the new unique Registration number may kindly contact the concerned Regional office of ICAI for the issuance of the same. In the meanwhile the students may write their old Article Registration number.
  6.   WHILE THE SYSTEM IS PROCESSING FEE PAYMENT, DO NOT PRESS  THE  RESRESH BUTTON OR THE BACK BUTTON AS THIS MAY CAUSE YOUR SESSION TO EXPIRE AND THE FEE AMOUNT GETS DEDUCTED WITHOUT GENERATION OF THE PDF FORM.

7.   Candidates  are  advised  in  their  own  interest  to  retain  the  "Notes  for  Information  and  Guidance  of  Applicants"  and  a photocopy of the application form for reference till the admit card is received by them.
8. ELIGIBILITY
8(a)  While selecting the option circle in respect of eligibility column , you must first satisfy yourself as regards the category you belong to as on the date of filling the form and only then, you should select the applicable option. A wrong selection will only cause correspondence and delay/non-issue of admit card.

Please note that if you are not scheduled to complete the prescribed period of 3 years / 3½ years of training including excess leave, if any, on or before 31st October, 2014/30th April, 2015 as the may be you are not eligible to appear in the May, 2014 examination.

If you have taken termination of training due to any reason, kindly ensure you re-register for training immediately in order to be in service as on 1st May, 2014 else you will not be eligible to appear in May, 2014 Final Examination.

It is clarified that a candidate who is otherwise eligible to appear in the Final Examination shall not be required to be in service of articles/audit training on the first day of the month in which the final examination is held. However, such relaxation shall be confined only to first of such permissible examination (i.e., the Final Examination in which a student shall become eligible to appear in the Final Examination for the first time only but not thereafter), irrespective of whether he is from the stream of Professional Education Examination – II (PEE-II) or Professional Competence Examination (PCE) or Integrated Professional Competence Examination (IPCE) under the provisions of Regulation 29 C of the Chartered Accountants Regulation 1988.

8(b) As per Regulation 29A. (ii), the candidates of Final examination can appear in the last 12 months of their training period. Hence, the candidates eligible to appear in the Final Examination to be held in May, 2014, subject to other requirements, need to have completed 2 years of training without any excess leave as on 30th April, 2014 and be in service as on 1st May, 2014. (for PE-II stream)

8(c) As per Regulation 29B(i), (and in accordance with the resolution of the Council under Regulation 205 the candidates of Final Examination can appear in the last 6 months of their article training period of 3½ years. Hence such candidates eligible to appear in the final examination to be held in May, 2014, subject to other requirements, need to have completed 3 years of article training without any excess leave as on 30th April, 2014 and be in service as on 1st May, 2014.

8(d) As per Regulation 29(C) the candidates of Final Examination can appear in the last 6 months of their training period. Hence, the candidates eligible to appear in the Final Examination to be held in May, 2014, subject to other requirements, need to have completed 2 ½ years of training without any excess leave as on 30th April, 2014 and be in service as on 1st May, 2014 (For IPCE & Intermediate Stream).         Note : Further conditions, if any, applicable will be hosted on the website.

8(e) As decided by council, the Registration to the Final Course is valid for a period of five years and the student is required to revalidate the same from the concerned Regional Office on expiry of the said period. Further in order to be eligible for the Examinations, the student must be having a valid Registration number on the date of applcation to the Examination. Accordingly,please ensure that your registration to Final Course is valid as on date of filling Examination application form.Please visit http://www.icai.org/new_post.html?post_id=9260 for details.

Please note that there will be no change in the examination schedule in the event of any day of the examination schedule being declared a Public Holiday by the
Central Government or any State Government
.

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