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 Guidance Note on Audit of Banks (2024 Edition)

Revised Procedure for providing inspection/certified copies of evaluated answer-books to the concerned examinees
January, 25th 2019
                                     ANNOUNCEMENT

                                                                    January 24, 2019

   Revised Procedure for providing inspection/certified copies of evaluated answer-books
   to the concerned examinees

   Guidelines:

      1. An examinee may apply seeking inspection/certified copies of answer books, within
         30 days from the date of declaration of respective result(s), with the applicable fee,
         online at http://icaiexam.icai.org and pay the applicable fee online. There is no
         provision for submission of such requests with late fee. Physical applications for
         Final/Intermediate and Foundation will not be entertained. Applications received
         later than 30 days from the date of declaration of results will not be entertained
         under any circumstances.

      2. The fee is Rs 500/- per paper for Final, Intermediate(IPC)/ATE/Unit, Foundation,
         CPT and post qualification courses. This fee is not refundable.

      3. Before providing certified copies/inspection of evaluated answer books to the
         examinees, verification of answer books, within the scope of Regulation 39(4), will
         be carried out, by the office, suo motu, in respect of all applications for inspection
         and/or certified copy of evaluated answer book(s).

         Verification under Regulation 39(4) covers the following aspects:

         Whether any question or part thereof has remained unvalued
         Whether there is any totaling error in any question or total marks on the cover page
         Whether there is any discrepancy between the stepwise marks, total marks for each
         question indicated on the cover page

         However, it may be noted that re-evaluation of answers is not permissible under
         Regulation 39(4) of the CA Regulations 1988.






      4. Consequent upon supply of certified copies/inspection of evaluated answer books,
         discrepancy if any, within the scope of verification as envisaged in Regulation 39(4)
         of the CA Regulations 1988 is noticed by the examinees, the examinees shall have
         the option to bring it to the notice of the office, within one month from the date of
         hosting of certified copies/inspection of evaluated answer books on the website.

      5. Inspection/supply of evaluated answer books will be provided, generally, within 30
         days from the date of receipt of the application by ICAI, complete in all respects and
         requisite fee.

      6. In the case of a request for supply of certified copies of evaluated answer books
         relating to Common Proficiency Test (CPT), Papers 3 & 4 of Foundation and
         ISA(AT), only photocopy of the relevant OMR answer sheet will be provided. The
         relevant question paper or the key will not be provided.
  7. Inspection/certified copies of evaluated answer books of the examinees would be
     provided to the concerned examinee only and to no other person, under any
     circumstances.

Procedure

  8. An applicant has to upload a sample of his handwriting on the above mentioned website,
     while applying for copies of his evaluated answer books.

  9. Physically/visually/mentally challenged examinees who had been permitted by ICAI
     to engage the services of a scribe/writer for writing the examination, shall upload the
     application seeking inspection of the relevant evaluated answer books, in the
     handwriting of the same scribe/writer.

  10. If the examinee had appeared in Hindi medium, his/her application should be in
      Hindi.

  11. Applications incomplete in any respect and/or with illegible entries or without the
      applicable fee are liable to be rejected.

  12. Applicants of Final/Intermediate and Foundation can check the status of their
      applications at http://icaiexam.icai.org

  13. Scanned copies of the evaluated answer books of Final/Intermediate and Foundation
      will be hosted by ICAI on a website and the relevant URL link and the user ID and
      password will be provided to the examinees by email at the e-mail address given by
      them in their application form.

  14. Candidates can view scanned copies of their answer books and take print outs of the
      same by accessing the site with the User ID and password given to them at their
      convenience, in any case not later than 10 days from the date of hosting.

  15. Under no circumstances, inspection/certified copies of answer books will be given to
      those examinees whose results have been withheld/cancelled/have not been declared
      for any reason whatsoever. Similarly no access to answer books will be allowed to
      examinees against whom unfair means cases are reported/under consideration.

  16. For any/all dispute(s) relating to examinations conducted by the Institute, including
      on the abovementioned matters, the Courts at New Delhi shall have exclusive
      jurisdiction.

  17. Contact details:

     E-mail IDs, as per the exam:

     cpt_exam@icai.in
     foundation_examhelpline@icai.in
     intermediate_examhelpline@icai.in
     final_examhelpline@icai.in
     isa_examhelpline@icai.in(For post qualification courses)
      Help Desk: 0120 3054 851, 852, 853, 835

      CPT                          : 0120-3894 811,812; 0120-3876 861
      Foundation                   : 0120-3894 815, 0120-3045 985
      Intermediate                 : 0120-3054 819, 806, 808, 0120-4953, 4953708,719
      Final                        : 0120-3894 808, 809; 0120-3876 872
      Post qualification courses   : 0120-3054 836, 3054 842

Points relevant for inspection of evaluated answer books only

   18. The examinee will be advised in writing, the date and time at which he/she can
       inspect his/her evaluated answer books. They will be required to come for inspection
       at the appointed date and time only and request for change of date/time will
       generally not be permitted.

   19. Inspection of answer books will be given only to the examinees , at their own cost,
       and not to their parents, guardians, or any other person representing the examinee, in
       this behalf. At the time of physical inspection, only the examinee will be permitted
       to inspect and no one else will be permitted to accompany him/her.






   20. Physically challenged examinees ( including those who are visually challenged and
       those challenged by cerebral palsy etc) and have been allowed the facility of a writer
       for the examination in question, will have the option to bring along the same person,
       who acted as his/her writer, for inspection of his/her answer books, at their own cost.

   21. Inspection of evaluated answer books will be given only at the ICAI's office at
       NOIDA, at the following address, on working days at the appointed date and time.
       Inspection of the answer books shall not be allowed at any other location of the
       Institute's offices.

      The Institute of Chartered Accountants of India,
      ICAI Bhawan
      A-29, Sector 62,
      Dist. Gautam Buddh Nagar (U.P)
      NOIDA 201309

   22. The examinee will be required to produce his/her admit card or his student identity
       card or any other photo identity card duly certified by a Chartered Accountant, at the
       time of inspection of answer books as a proof of his identity.

   23. The examinee will not be allowed to carry mobile phone, camera or any other
       electronic gadget or any paper or pen at the time of inspection.

   24. However, the examinee will be permitted to carry the relevant question paper and
       also note down question-wise marks secured by him/her, on a sheet of paper with
       pencil supplied by the Institute.
   25. No queries relating to the examination, evaluation, or any other thing that may arise
       from the inspection of the answer books or otherwise, by the examinees, will be
       entertained during the process of inspection.

   26. The examinees are required to sign a register in acknowledgement of having availed
       of the inspection of evaluated answer books.

   27. Inspection of a set of evaluated answer books will be permitted only once.

Points relevant for providing certified copies of evaluated answer books only:

   28. Certified copies of the same set of evaluated answer books will be provided only
       once.

   29. ICAI shall host the status of applications for certified copies of answer books at
       http://icaiexam.icai.org . Applicants can check whether the certified copies sought by
       them, have been hosted or not from the said website.

   30. The revised procedure will be effective from the CA exams held in November 2018 and
       onwards.



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