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Special Examinations - MRA / MOU, June 2020
February, 03rd 2020
        THE     INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA
                                 [Set up by an Act of Parliament]

Special Examination for Members of Foreign Accounting Bodies with whom
the ICAI had entered into Mutual Recognition Agreement (MRA) / Memorandum
of Understanding (MoU)
                                                             Last Date: 23rd February, 2020

  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 a copy of 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 the ICAI
at http://220.227.161.86/22255announcement.pdf

(1)   Dates of Examination       8th, 9th, 10th, 11th & 12th June, 2020
(2)   Timings of Examination     2.00 P.M. ­ 5.00 P.M. (IST)
                                 with reading time (for question paper) of 15 Minutes
(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 Examinations Department alongwith
                                 the examination form.
(4)   Examination Centre         Delhi / New Delhi (INDIA)
(5)   Examination Fees           The Examination Fees paid by a Candidate shall not be refunded /
                                 adjusted under any circumstances. Candidate who are applying for the
                                 second time and onward are required to remit the Examination Fees
                                 again.
(6)   Last date for receipt of   23rd February, 2020
      application at the         (Application received after 23rd February, 2020 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).
(7)   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.
(8)   Admission to the Special   No candidate shall be admitted to the Special Examination for Members
      Examination          for   of Foreign Accounting Bodies with whom the ICAI had entered into
      Members of Foreign         MRA / MOU unless he/she has been registered with the ICAI and has
      Accounting Bodies with     been issued the registration letter.
      whom the ICAI had
      entered   into   Mutual
      Recognition Agreement
      (MRA) / Memorandum
      of        Understanding
      (MoU)

                                          Page 1 of 12
(9)    Subjects to be cleared by   (a) CPA Australia Members are required to pass the following subjects:
       Members of Foreign              (i) Corporate & Allied Laws
       Accounting Bodies with          (ii) Taxation
       whom the ICAI had               (iii) Advanced Auditing and Professional Ethics*
       entered    into   Mutual        (iv) Financial Reporting**
       Recognition Agreement
       (MRA) / Memorandum          * Not applicable if they had studied Assurance Services & Auditing
       of Understanding (MoU)      (Pre 2010) or Advance Auditing and Assurance (Post 2010) in CPA
                                   Program.

                                   ** Not applicable if they had studied Financial Reporting & Disclosure
                                   (Pre 2010) or Financial Reporting (post 2010) in CPA Program.

                                   (b) 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.

                                   (c) CPA - Canadian Members are required to pass the following papers:

                                      (i) Corporate and Allied Laws
                                      (ii) Taxation

                                   (d) SAICA Members are required to pass the following papers:

                                    (i)    Company Law and Allied Laws
                                    (ii)   Taxation
                                    (ii)   Information Systems Control And Audit

                                   (e) ICAEW Members are required to pass the following subjects:

                                   (i) Auditing and Assurance
                                   (ii) Law
                                   (iii) Ethics and Communication
                                   (iv) Information Technology and Strategic Management
                                   (v) Taxation

(10)   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 the ICAI had entered into MRA / MoU will be e-mailed to them
                                   latest by 29th February, 2020 (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.), may be
                                   contacted at ICAI, C-1, Sector - 1, Noida, Phone: 0120-3054822,
                                   3054846.
                                            Page 2 of 12
(11)   Record of question paper-           The Candidates should surrender their answer booklet before
       cum-answer          book            they leave the examination hall.
       tendered      at      the           The Superintendents of Examination Centre is being advised to
       Examination Centre                  issue receipt for the answer books handed over through the
                                           Invigilator in the Admit Card.
                                           Candidates are, therefore, advised to secure the signature of
                                           the Invigilator concerned while submitting their answer book
                                           and retain the Admit Card with themselves as record of
                                           receipt, at least till the declaration of result.






(12)   Requirement for passing             A candidate for the Special Examination for Members of
       Special Examination for             Foreign Accounting Bodies with whom the ICAI had entered
       Members of Foreign                  into MRA / MoU shall be declared ordinarily to have passed
       Accounting Bodies with              the examination if he/she obtains at one sitting a minimum of
       whom the ICAI had                   40% marks in individual paper and a minimum of 50% marks
       entered    into    Mutual           in aggregate of all papers required to appear and pass in order
       Recognition Agreement               to qualify the Special Examination.
       (MRA) / Memorandum
       of Understanding (MoU)
(13)   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 MRA / MoU normally in two weeks from the
       Examination           for   date of declaration of result, while pass certificate to the candidates
       Members of Foreign          declared passed will be issued subsequently.
       Accounting Bodies with
       whom the ICAI had
       entered    into    Mutual
       Recognition Agreement
       (MRA) / Memorandum
       of Understanding (MoU)
(14)   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.
(15)   Verification of answer      After declaration of result, a candidate may, in his / her own
       book                        handwriting, if he / she so desires, apply for verification of his / her
                                   answer book within one month from the date of declaration of result.
                                   The verification fee is ` 500/- per subject.
                                   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.




                                            Page 3 of 12
     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
     Special Examination for Members of Foreign Accounting Bodies with whom the
     ICAI had entered into Mutual Recognition Agreement (MRA) / Memorandum of
                    Understanding (MOU) from 8th to 12th June, 2020
              (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.       ICAI REGISTRATION NO.
         (ATTACH PHOTOCOPY)
4.       CITY OF YOUR:                  _____________________________________
         PROFESSIONAL ADDRESS ______________________________________
         (for use in Pass Certificate) ______________________________________
                                       ______________________________________
                                       ______________________________________
5.       CENTRE OPTED                       City: DELHI / NEW DELHI
6.       DETAILS OF EXAMINATION FEES PAID : INR ` ____________________
         DEMAND / BANK DRAFT NO. ________________ DATE ______________
         ON _________________________________ (BANK) DRAWN IN FAVOUR
         OF SECRETARY, ICAI, NEW DELHI.


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

                                 STATE:____________________________________


                                   Page 4 of 12
7.    PHONE NUMBER:             STD / ISD CODE:______ NO.___________________

8.    E-MAIL ADDRESS: ____________________________

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

                             Name of the Institutes                              Tick Box
     The Institute of Certified Public Accountants in Australia
     (CPA Australia)
     The Institute of Certified Public Accountants in Ireland
     (CPA ­ Ireland)
     Chartered Professional Accountants of Canada
     (CPA Canada)
     South African Institute of Chartered Accountants (SAICA)
     The Institute of Chartered Accountants of England & Wales
     (ICAEW)
9(a) Membership Number (Foreign Accounting Body)
     (Attach self attested photocopy)
10. Member of the CPA Australia - Please indicate the following:     Yes                No
      (Put tick [] mark in the relevant box).
     i) Have you completed the subject Assurance Services & Auditing
      (Pre 2010) or Advance Auditing and Assurance (Post 2010) in
      CPA Program.
      ii) Have you completed the subject Financial Reporting &
      Disclosure (Pre 2010) or Financial Reporting (post 2010) in CPA
      Program.
11.   Member of the (CPA ­ Ireland). - Please indicate the following:
      (Put tick [] mark in the relevant box).
      i) Have you completed the subject Strategic Corporate Finance as
      an elective in CPA examinations
      ii) Have you completed the subject Audit Practice & Assurance
      Services in CPA examinations.

I request for permission to present myself for Special Examination for Members of
Foreign Accounting Bodies with whom the ICAI had entered into Mutual Recognition
Agreement (MRA) / Memorandum of Understanding (MoU) to be conducted by the
Institute of Chartered Accountants of India from 8th to 12th June, 2020. 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 8th to 12th June, 2020 at Delhi / New Delhi.
I also undertake to abide by the rules for the said Special Examinations and the
provisions of the Chartered Accountants Regulations, 1988 framed by the Council of the
ICAI for the guidance of Candidates.


Date: _______________                                     (Full Signature of Candidate)
Place: ________________                                     Name of the Candidate

                                     Page 5 of 12
Address Slip                                 Address Slip
 (Please fill in Name & Address)             (Please fill in Name & Address)
_______________________________              ______________________________
_______________________________              ______________________________
_______________________________              ______________________________
_______________________________              ______________________________
_______________________________              ______________________________
_______________________________              ______________________________




                              Page 6 of 12
                          THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA
                                          (Examinations Department)
                       ICAI Bhawan, P.B. No. 7112, Indraprastha Marg, New Delhi ­ 110 002



                                                Special Exams under MRA / MOU - JUNE 2020

 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      Registration No. (ICAI) ______________________________________
 in      this space
 and not               Membership No.(Foreign Accounting Body) _____________________
 merely stapled.
                       Regn. No. ___________________________________________________

                       Centre: City     DELHI / 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









                                               Page 7 of 12
                          THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA
                                          (Examinations Department)
                       ICAI Bhawan, P.B. No. 7112, Indraprastha Marg, New Delhi ­ 110 002.



                                                 Special Exams under MRA / MOU - JUNE 2020

 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       Registration No. (ICAI) ______________________________________
 in      this space
 and not                Membership No.(Foreign Accounting Body) _____________________
 merely stapled.
                        Regn. No. ___________________________________________________

                        Centre: City     DELHI / 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




                                                Page 8 of 12
       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

8/06/2020

9/06/2020

10/06/2020

11/06/2020

12/06/2020




       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

8/06/2020

9/06/2020

10/06/2020

11/06/2020

12/06/2020




                                   Page 9 of 12
                                 SPEED POST/REGISTERED




 under MRA / MOU
     Special Exams
                                     To,
                     JUNE 2020
                                     The Additional Secretary (Examinations)
                                     The Institute of Chartered Accountants of India
                                     `ICAI Bhawan'
                                     Indraprastha Marg
                                     New Delhi ­ 110 002.


From:______________



___________________




                                       Page 10 of 12
                 SPEED POST
Admit Card - Special Exams under MRAs / MoU
                     JUNE 2020


               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.




                     Page 11 of 12
             Statement of Marks
Special Exams for MRA / MOU - JUNE 2020


             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.




                   Page 12 of 12

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