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: 20th March, 2021

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.

(1) Dates of Examination 26th, 27th, 28th, 29th & 30th June, 2021

(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 Noida (Uttar Pradesh) (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 20th March, 2021

application at the (Application received after 20th March, 2021 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 14
(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
(ii) Taxation
(ii) Information Systems Control And Audit

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

(i) Auditing and Assurance
(ii) Law , Ethics and Communication
(iii) Information Technology and Strategic Management
(iv) Direct Tax Laws
(v) Indirect Tax Laws

(f) ICAN Members are the required to pass following subjects:

(i) Corporate Laws and Other Economic Laws
(ii) Direct Tax Laws and International Taxation
(iii) Advanced Indirect Tax Laws

(g) MICPA Members are required to pass the following subjects:

(i) Corporate and Allied Laws
(ii) 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

Page 2 of 14
whom the ICAI had entered into MRA / MoU will be e-mailed to them

latest by 9th June, 2021 (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.

(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

Page 3 of 14
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 4 of 14
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 26th to 30th June, 2021
(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: NOIDA

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 5 of 14
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)

The Institute of Chartered Accountants of Nepal (ICAN)

The Malaysian Institute of Certified Professional Accountants

(MICPA)

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 26th to 30th June, 2021. 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 26th to 30th June, 2021 at Noida. 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.

Page 6 of 14
Date: _______________ (Full Signature of Candidate)
Place: ________________ Name of the Candidate

Page 7 of 14
Address Slip Address Slip

(Please fill in Name & Address) (Please fill in Name & Address)
_______________________________ ______________________________
_______________________________ ______________________________
_______________________________ ______________________________
_______________________________ ______________________________
_______________________________ ______________________________
_______________________________ ______________________________

Page 8 of 14
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 2021

LATEST ADMIT CARD (DUPLICATE) Roll No. ___________________
PHOTO ONLY
Candidate should (To be filled in by the Candidate in BLOCK LETTERS)
Affix self attested
Photograph which Name of the Candidate _________________________________________
Should be pasted
in this space Registration No. (ICAI) ______________________________________
and not
merely stapled. Membership No.(Foreign Accounting Body) _____________________

Regn. No. ___________________________________________________

Centre: City NOIDA

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

Examination Centre: The Institute of Chartered Accountants of India
ICAI Bhawan, C1, Sector 1, Noida – 201301
Uttar Pradesh

Page 9 of 14
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 2021

LATEST ADMIT CARD Roll No. ___________________
PHOTO ONLY
Candidate should (To be filled in by the Candidate in BLOCK LETTERS)
Affix self attested
Photograph which Name of the Candidate _________________________________________
Should be pasted
in this space Registration No. (ICAI) ______________________________________
and not
merely stapled. Membership No.(Foreign Accounting Body) _____________________

Regn. No. ___________________________________________________

Centre: City NOIDA

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

Examination Centre: The Institute of Chartered Accountants of India
ICAI Bhawan, C1, Sector 1, Noida – 201301
Uttar Pradesh

Page 10 of 14
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

26/06/2021

27/06/2021

28/06/2021

29/06/2021

30/06/2021

Record of Answer Book tendered at the examination centre

Date of Name of the Invigilator Signature of the Invigilator in
confirmation of receipt of answer book
Examination

26/06/2021

27/06/2021

28/06/2021

29/06/2021

30/06/2021

Page 11 of 14
Special Exams SPEED POST/REGISTERED
under MRA / MOU To,
The Additional Secretary (Examinations)
JUNE 2021 The Institute of Chartered Accountants of India
‘ICAI Bhawan’
Indraprastha Marg
New Delhi – 110 002.

From:______________
___________________

Page 12 of 14
SPEED POST
Admit Card - Special Exams under MRAs / MoU

JUNE 2021

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 13 of 14
Statement of Marks

Special Exams for MRA / MOU - JUNE 2021

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 14 of 14