Structure of Practical Training Assessment
The students after completing their 1st/ 2nd year of practical training in a particular quarter of a year
would be eligible to register for the practical training assessment test in the subsequent quarter. The
first test for both the category of students will be on September 23, 2018.
In the test, Accounting and Auditing (including Corporate Laws) will be mandatory for both the levels,
student has to select one out of the three optional module for 1st level test related to their practical
training specialisation area. The modules, number of questions and marks bifurcation for 1st level will
be:
Compulsory/ Marks Modules Number of Mark(s) per
Optional questions question
Compulsory 50 Accounting and Auditing 50 1
(including Corporate Laws)
Optional 25 Direct Tax 25 1
Optional 25 Indirect Tax 25 1
Optional 25 Internal Audit 25 1
In effect, 1st level test will have 75 questions of 1 mark each.
For 2nd level, Accounting and Auditing (including Corporate Laws) will be mandatory. In addition,
student has to select two modules out of the three optional modules related to their practical training
specialisation area. The modules, number of questions and marks bifurcation for 2nd level will be:
Compulsory/ Number of Mark(s) per
Marks Modules
Optional questions question
30 1
Accounting and Auditing
Compulsory 50
(including Corporate Laws)
10 2
15 1
Direct Tax including
Optional 25
International Taxation
5 2
15 1
Optional 25 Indirect Tax
5 2
15 1
Optional 25 Internal Audit
5 2
In effect, 2nd level exam will have 80 questions out of which 60 questions will be of 1 mark each and
20 questions will be of 2 marks each.
Students are requested to take note of the above and start their test preparation accordingly.
Director, Board of Studies
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