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Special Examination for Members of Foreign Accounting Bodies with whom ICAI had entered into Mutual Recognition Agreement (MRA) / Memorandum of Understanding (MoU)
October, 19th 2012
            The Institute of Chartered Accountants of India
Special Examination for Members of Foreign Accounting Bodies with whom ICAI
had entered into Mutual Recognition Agreement (MRA) / Memorandum of
Understanding (MoU)

                                                                   Last Date: 4th January, 2013

  NOTE FOR INFORMATION AND GUIDANCE OF APPLICANTS


Candidates are advised to carefully read, understand and follow the instructions while
filling in the Form and retain the same for future reference. Candidates are also
requested to go through the Announcement relating to Special Examinations for
candidates under Mutual Recognition Agreement (MRAs) / Memorandum of
Understanding (MoU] with Foreign Accounting Bodies hosted on the website of ICAI
available at 



(1">http://220.227.161.86/22255announcement.pdf







(1)   Dates of Examination       21st , 22nd, 23rd & 24th January 2013
(2)   Timings of Examination     2.00 P.M. ­ 5.00 P.M. (IST)
(3)   Filling up of Admit Card   Candidates are required to fill in the relevant columns in the Admit
                                 Card and submit the same to the Examination Department alongwith the
                                 examination form.
(4)   Examination Centre         New Delhi (INDIA)
(5)   Last date for receipt of   4th January, 2013
      application at the         (Application received after 4th January, 2013 will not be entertained
      Institute's Headquarters   under any circumstances. Therefore, candidates sending their
      at New Delhi               application by post must send the same at least 3-4 days in advance of
                                 the last date and avoid sending it on the last date for receipt of
                                 application forms).
(6)   How the application form   The application form be sent by Speed Post/Registered Post only in
      should reach the           the special envelope attached to the Examination Form to the
      Institute?                 Additional Secretary (Exams.), The Institute of Chartered
                                 Accountants of India, ICAI Bhawan, Indraprastha Marg, New
                                 Delhi ­ 110 002.
                                       Candidates are advised to retain the receipt issued by Post
                                           Office till the receipt of Admit Card.
                                       Candidates are advised not to send the application through
                                           private courier.
                                       Candidates should not submit/send the application form to
                                           regional/branch offices of the Institute.
(7)   Admission to the Special   No candidate shall be admitted to the Special Examination for Members
      Examination          for   of Foreign Accounting Bodies with whom ICAI had entered into
      Members of Foreign         Mutual Recognition Agreement (MRA) / Memorandum of
      Accounting Bodies with     Understanding (MOU) unless he/she has been registered with the ICAI
      whom the ICAI had          and has been issued the registration letter.
      entered   into   Mutual
      Recognition Agreement
      (MRA) / Memorandum
      of        Understanding
      (MoU)


                                                                                                     1
(8)    Subjects to be cleared by   (a) ICAEW Members are required to pass the following subjects:
       Members of Foreign             (i) Auditing and Assurance
       Accounting Bodies with         (ii) Law, Ethics and Communication
       whom the ICAI had              (iii) Information Technology and Strategic Management
       entered    into   Mutual       (iv) Taxation
       Recognition Agreement
       (MRA) / Memorandum          (b) ICA Australia Members are required to pass the following papers:
       of Understanding (MoU)         (i) Indian Law, Taxation and Ethics

                                   (c) CPA Australia Members are required to pass the following subjects:
                                       (i) Corporate & Allied Laws
                                       (ii) Taxation
                                       (iii) Advanced Auditing and Professional Ethics*
                                       (iv) Financial Reporting**

                                   * Not applicable if they had studied Assurance Services & Auditing in
                                   CPA Program.

                                   **Not applicable if they had studied Financial Reporting & Disclosure
                                   in CPA Program.

                                   (d) CPA Ireland members are required to pass the following subjects:
                                       (i) Corporate and Allied Laws
                                       (ii) Direct and Indirect Taxes
                                       (iii) Strategic Financial Management*
                                        (iv) Advanced Auditing & Professional Ethics**

                                   *Not applicable if they had studied Strategic Corporate Finance as an
                                   elective in CPA examinations.

                                   **Not applicable if they had studied Audit Practice & Assurance
                                   Services in CPA examinations.

                                   (e) Canadian ICA members are required to pass the following papers:
                                       (i) Corporate and Allied Laws
                                       (ii) Taxation
(9)    Issue of Admit Card         (a) A list of Candidates to whom the Admit Cards are issued for the
                                   Special Examination for Members of Foreign Accounting Bodies with
                                   whom ICAI had entered into Mutual Recognition Agreement (MRA) /
                                   Memorandum of Understanding (MoU) will be hosted on the Institute's
                                   website www.icai.org on 7th January, 2013 (Tentative).
                                             All correspondences in the above matter should be addressed
                                             to the Additional Secretary (Exams.) of the Institute at New
                                             Delhi quoting the following for prompt action.
                                             * MRA/MOU Candidates Regn. No.
                                             *Application Form No.
                                             *Receipt No. Issued (if any)
                                             *Telephone No.
                                             *Fax No.
                                             * E-Mail id
                                   (b) In case of any difficulty, Additional Secretary (Exams.), ICAI, C-1,
                                   Sector -1, Noida may be contacted on 120-3054822.

(10)   Record of question paper-           The Candidates should surrender the question paper-cum
       cum-answer          book            answer book before they leave the exam hall.
       tendered      at      the           The Superintendents of Examination Centre is being advised to
       Examination Centre                  issue receipt for the question paper-cum answer books handed
                                           over through the Invigilator in the Admit Card.

                                                                                                          2
                                            Candidates are, therefore, advised to secure the signature of
                                            the Invigilator concerned while submitting their question
                                            paper-cum answer book and retain the Admit Card with
                                            themselves as record of receipt, at least till the declaration of
                                            result.

(11)   Requirement for passing              A candidate for the Special Examination for Members of
       Special Examination for              Foreign Accounting Bodies with whom ICAI had entered into
       Members of Foreign                   Mutual Recognition Agreement (MRA) / Memorandum of
       Accounting Bodies with               Understanding (MoU) shall be declared ordinarily to have
       whom ICAI had entered                passed the examination if he/she obtains 40% marks in
       into Mutual Recognition              individual papers and 50% marks in aggregate of such papers.
       Agreement (MRA) /
       Memorandum             of
       Understanding (MoU)
(12)   Issue of Statement of       Statement of Marks will be issued to all the candidates in Special
       Marks       and      Pass   Examination for Members of Foreign Accounting Bodies with whom
       Certificate of Special      the ICAI had entered into Mutual Recognition Agreement (MRA) /
       Examination           for   Memorandum of Understanding (MoU) normally in two weeks from
       Members of Foreign          the date of declaration of result, while pass certificates to the candidates
       Accounting Bodies with      declared passed will be issued normally in three months from the date
       whom ICAI had entered       of declaration of result.
       into Mutual Recognition
       Agreement (MRA) /
       Memorandum             of
       Understanding (MoU)
(13)   Check-list to ensure            Candidates are requested to ensure that the Application is filled in
       correctness of enclosures       correctly giving all the required details and the following
       to the Application              enclosures are annexed securely.
                                        Application Form                                        ______
                                        Admit Card with self attested photo                     ______
                                        Self-addressed pre-stamped Envelope for sending _______
                                           Admit Card.
                                        Self-addressed pre-stamped envelope for sending         ______
                                           statement of marks.
                                        Address Slip                                            _______
                                        Copy of the membership Certificate/Identity Card etc._______

                                         Before sending the application, candidates are requested to
                                        arrange serially the pages of application keeping the demand
                                        draft, admit card and envelopes (in that order) on the Top of
                                        the Bunch.
(14)   Verification of answer      After declaration of result, a candidate may, if he so desires, apply for
       book                        verification of his answer book within one month from the date of
                                   declaration of result. The verification fee is Rs. 500/-.
                                   PLEASE NOTE:
                                        a) Application should be complete in all respects; otherwise it
                                             is liable to be rejected.
                                        b) In       the     event      of    furnishing      any   incorrect
                                             information/misrepresentation, the admission shall become
                                             invalid.
                                        c) No correspondence in this regard shall be entertained.




                                                                                                             3
      Special Examination for Members of Foreign Accounting Bodies with whom the
     ICAI had entered into Mutual Recognition Agreement (MRA) / Memorandum of
                                Understanding (MoU)

Control No. ____________ Roll No.__________                    LATEST PHOTO
                                                               ONLY
                                                               Candidate should affix
                                                               self attested photograph
                                                               which should be pasted
                                                               in this space and not
                                                               merely stapled.








                        APPLICATION FORM

      THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA
     th
4 Special Examination for Members of Foreign Accounting Bodies with whom the
 ICAI had entered into Mutual Recognition Agreement (MRA) / Memorandum of
              Understanding (MOU) from 21st to 24th January 2013
          (Please fill in the form carefully as per instructions enclosed).

I.        APPLICATION DETAILS (IN BLOCK LETTERS)

1.        NAME (MR./MS.):             ________________________________________
          as mentioned in the Registration
          Letter issued by the ICAI

2.        FATHER'S NAME:           _______________________________________


3.        CITY OF YOUR:                  _____________________________________
          PROFESSIONAL ADDRESS ______________________________________
          (for use in Pass Certificate) ______________________________________
                                        ______________________________________
                                        ______________________________________


4.        CENTRE OPTED       City: NEW DELHI


5.        ADDRESS (BLOCK LETTERS): ____________________________________
          FOR SENDING ADMIT CARD ____________________________________
          STATEMENT OF MARKS,ETC.) ____________________________________
                              CITY: ________________ PIN _______________

                                  STATE:____________________________________


                                                                                     4
6.    PHONE NUMBER:            STD / ISD CODE:______ NO.___________________


7.    E-MAIL ADDRESS: ____________________________


8.    MEMBER OF (PLEASE TICK  IN THE RELEVANT BOX)

                            Name of the Institutes                             Tick Box


      a. The Institute of Chartered Accountants of England & Wales
      (ICAEW)

      b. The Institute of Chartered Accountants of Australia (ICA
      Australia)
      c. The Institute of Certified Public Accountants in Australia (CPA
      Australia)
      d. The Institute of Certified Public Accountants in Ireland (CPA
      Ireland)
      e. Canadian Institute of Chartered Accountants (CICA)

9.    If you are a Member of the CPA Australia please indicate the             Yes    No
      following: (Put tick [] mark in the relevant box.
      i) Have you completed the subject Assurance Services and Auditing in
      CPA Programme
      ii) Have you completed the subject Financial Reporting and Disclosure
      in CPA Programme
10.   If you are a Member of the CPA Ireland please indicate the               Yes    No
      following: (Put tick [] mark in the relevant box.
      i) Have you completed the subject Strategic Corporate Finance as an
      elective in CPA Programme
      ii) Have you completed the subject Audit Practice & Assurance
      Services as an elective in CPA Programme

I request for permission to present myself for Special Examination for Members of
Foreign Accounting Bodies with whom ICAI had entered into Mutual Recognition
Agreement (MRA) / Memorandum of Understanding (MoU) to be held from 21st to 24th
January 2013 conducted by the Institute of Chartered Accountants of India. I solemnly
affirm that the above facts and information are complete and correct to the best of my
knowledge and belief. Further, I solemnly affirm that I am eligible to appear in the
ensuing Special Examination to be held from 21st to 24th January, 2013. I also undertake
to abide by the provisions of the Chartered Accountants Regulations, 1988 framed by the
Council of the ICAI for the guidance of candidates appearing in the Special Examination.


Date:_______________                                    (Full Signature of Candidate)
                                                                                      5
Address Slip                       Address Slip
 (Please fill in Name & Address)   (Please fill in Name & Address)
_______________________________    ______________________________
_______________________________    ______________________________
_______________________________    ______________________________
_______________________________    ______________________________
_______________________________    ______________________________
_______________________________    ______________________________




                                                                6
                          THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA
                                          (Examination Department)
                       ICAI Bhawan, P.B. No. 7112, Indraprastha Marg, New Delhi ­ 110 002



                                                           Special Exams under MRA / MoU

 LATEST                 ADMIT CARD (DUPLICATE)                  Roll No. ___________________
 PHOTO ONLY             (To be filled in by the Candidate in BLOCK LETTERS)
 Candidate should
 Affix self attested    Name of the Candidate _________________________________________
 Photograph which
 Should be pasted       Membership No.______________________________________________
 in   this space
 and not                Regn. No. ___________________________________________________
 merely stapled.
                        Centre: City      NEW DELHI

                        Specimen Signature of the Candidate______________________________

                        Venue of the examination:
                        (To be filled by the office)

Additional Secretary (Exams.)
The Institute of Chartered
Accountants of India




                                                                                           7
                          THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA
                                          (Examination Department)
                       ICAI Bhawan, P.B. No. 7112, Indraprastha Marg, New Delhi ­ 110 002.



                                                           Special Exams under MRA / MoU

 LATEST                 ADMIT CARD                              Roll No. ___________________
 PHOTO ONLY             (To be filled in by the Candidate in BLOCK LETTERS)
 Candidate should
 Affix self attested    Name of the Candidate _________________________________________
 Photograph which
 Should be pasted       Membership No.______________________________________________
 in   this space
 and not                Regn. No. ___________________________________________________
 merely stapled.
                        Centre: City      NEW DELHI

                        Specimen Signature of the Candidate______________________________

                        Venue of the examination:
                        (To be filled by the office)

Additional Secretary (Exams.)
The Institute of Chartered
Accountants of India




                                                                                          8
Record of Answer Book tendered at the examination centre
Date of     Name of the Invigilator    Signature of the Invigilator in
Examination                            confirmation of receipt of answer book

21/01/2013

22/01/2013

23/01/2013

24/01/2013




Record of Answer Book tendered at the examination centre
Date of     Name of the Invigilator    Signature of the Invigilator in
Examination                            confirmation of receipt of answer book

21/01/2013

22/01/2013

23/01/2013

24/01/2013




                                                                           9
                     SPEED POST/REGISTERED


     Special Exams
 under MRAs/MOU
                         To,

                         The Additional Secretary (Examinations)
                         The Institute of Chartered Accountants of India
                         `ICAI Bhawan'
                         Indraprastha Marg
                         New Delhi ­ 110 002.


From:______________



___________________




                                                                      10
                  SPEED POST
          Admit Card - Special Exams for MRA/MOU

                   To,
                         ________________________
                         ________________________
                         ________________________
                         ________________________
                         ________________________
                         City __________ Pin _______
                         State ____________________



THE ADDITIONAL SECRETARY (EXAMINATIONS)
The Institute of Chartered Accountants of India
ICAI Bhawan, Post Box No. 7112,
Indraprastha Marg, New Delhi ­ 110 002.




                                                  11
          Statement of Marks
Special Exams for MRA/MOU

                           To,
                                   ________________________
                                   ________________________
                                   ________________________
                                   ________________________
                                   ________________________
                                   Pin _____________________
If undelivered please return to:
THE ADDITIONAL SECRETARY (EXAMINATIONS)
The Institute of Chartered Accountants of India
ICAI Bhawan, Post Box No. 7112,
Indraprastha Marg, New Delhi ­ 110 002.




                                                           12
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