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 Guidance Note on Audit of Consolidated Financial Statements (Revised 2016) issued by the Auditing and Assurance Standards Board
 Clarifications regarding exemptions in a paper(s) in CA Examinations
 Request to give suggestions on the Draft Rules and Regulations to the Insolvency and Bankruptcy Code, 2016 as issued by the Ministry of Corporate Affairs.
 Hosting of exemption(s) in a paper granted in Intermediate and Final examinations, valid for November 2016
 The Chartered Accountants’ Students Benevolent Fund (CASBF)
 Details of Roll Nos. and Exam Centres of PQC Exams-Nov. 2016
 Group to review and realign the provisions of Chartered Accountants Act, 1949 and the Chartered Accountants Regulations, 1988
 Request for improving of annual filing compliance by pursuing companies so as to help the Ministry of Corporate Affairs in achieving the targeted compliance.
 Zone-shifting of candidates for NOVEMBER - 2016 CA Exams
 CPE Events 10 October - 15 October 2016

Procedure /Details for Grant of Compensatory Time/Writers Help in case A Candidate Applies for The First Time i.e. Where A Candidate has not already been issued Permanent Concession Card issued by The Institute.
February, 18th 2014

1.    Application in candidate's own hand writing. In respect of candidates, who cannot write, their
      representatives may write on behalf of the candidate (stating the relationship with him/her) and
      forward the application. Those who require the facility of writer should clearly mention the same in
      the application.
2.    Certified true copy of the certificate issued by Doctor of not less than the level of Civil Surgeon of
      Government Hospital to the effect that the disability is of permanent nature and specifying clearly the
      nature and extent of permanent disability.
3.    Certified true copies of the permission, if any, granted by the State Higher Secondary Board/University
      in candidate's 10+2 or degree examinations in which he/she had appeared.
4.    Attested (by a member of the Institute or a Gazetted officer) full size (Post Card), latest photograph
      indicating name of the candidate on the photograph itself.
5.    Two copies of colour passport size photos (4.5x3.5 cm) taken within last 3 months, for concession
6.    Any other document in support of request for grant of the facility of a writer and/or extra time as
7.    The application for issue of Permanent Concession Card should not be sent along with the examination
      application form.
8. The candidates can send their request for issue of concession card preferably at the time of applying for admission to examination. However, such request should be sent to the office prior to 10th October/10th April for November/May examination respectively. 9. The handwritten application/request letter with enclosures as mentioned at 2 to 6 above may be sent separately to: The Additional Secretary (Exams.) `ICAI BHAWAN' The Institute of Chartered Accountants of India Indraprastha Marg New Delhi ­ 110 002 10. The Permanent Concession Card will be valid for a period of five years from the date of issue of such card or the candidate passing Final Examination whichever happens earlier. On expiry of such period the concession card will have to be returned to the Institute. 11. Any misuse of the Permanent Concession Card shall tantamount to adoption of unfairmeans within the meaning of Regulation 41 of the Chartered Accountants Regulations, 1988.
12. CPT candidates who are issued with a Permanent Concession Card, on passing CPT and registering for Intermediate (IPC) course may forward the card to the Institute for updation. 13. For details of Guidelines for provision of compensatory time, writer etc., please visit
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