## Report on Revised Schedule for Chartered Accountant Examinations
**1. Executive Summary:**
This report analyzes a notification from the Institute of Chartered Accountants of India (ICAI) regarding a revised schedule for the Chartered Accountant Examinations. This is an *amendment* to a prior announcement dated 26.5.2021. The core purpose of this amendment is to reschedule the examinations previously affected, providing new dates and timings for various courses and examination papers. The key findings are the re-scheduled exam dates and timings, including specific information regarding reading time and the duration of the Elective Paper 6 of the Final Examination under the New Scheme. It also confirms that exams will proceed even if a scheduled date is declared a public holiday.
**2. Introduction:**
The purpose of this report is to provide information about the revised schedule for the Chartered Accountant Examinations based on the notification issued by the Institute of Chartered Accountants of India (ICAI) on July 7th, 2021. This report aims to clarify the changes and implications for candidates preparing for these examinations.
**3. Policy Overview:**
* **Amendment to:** Announcement dated 26.5.2021 concerning the Chartered Accountant Examinations.
* **Core Objective(s):** To provide a revised schedule for the Chartered Accountant Examinations following a prior announcement, ensuring candidates are aware of the new dates and timings.
**4. Background and Rationale:**
The amendment appears to be necessary due to unforeseen circumstances that required the rescheduling of the Chartered Accountant Examinations. The original policy (Announcement dated 26.5.2021) likely contained the original exam schedule. The *provided text* seems designed to address the disruption and provide a revised schedule. There's a high probability the prior schedule was impossible to fulfil.
**5. Key Provisions / Changes:**
This section focuses specifically on the changes introduced by the amendment.
* **Original Policy Being Changed:** The original exam schedule outlined in the Announcement dated 26.5.2021.
* **New Rule/Provision:** A new schedule of examinations, taking place from 5th July 2021 to 20th July 2021 from 2 PM to 5 PM IST. Specific exam dates are provided for Intermediate IPC (Old Scheme), Intermediate (New Scheme), Final (Old Scheme), Final (New Scheme), IRM Technical Examination, and INTT AT. The text also outlines the duration of each examination paper. Note, Elective Paper 6 of Final Examination under New Scheme is of 4 hours (2PM to 6 PM). An advance reading time of 15 minutes will be given from 1.45 PM IST to 2 PM IST for exams *other* than Post Qualification Course Exams (IRM and INTT AT). MCQs based question papers seal will be opened at 2 PM IST, that is, no prior reading time for MCQs.
* **Difference/Effect of This Change:** The amendment provides candidates with updated and valid exam dates. It also specifies reading times for different paper types (none for MCQs), and clarifies exam durations for various schemes and papers. Failure to adhere to this new schedule will result in absence from the exam.
**6. Target Audience and Stakeholders:**
The target audience and stakeholders directly affected by these changes are:
* Students/Candidates enrolled in the Chartered Accountancy program under the old and new schemes.
* Students appearing for the Intermediate IPC, Intermediate, Final, Insurance and Risk Management (IRM), and International Taxation Assessment Test (INTT AT) examinations.
* The Institute of Chartered Accountants of India (ICAI) as the responsible governing body.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency/Bodies:** The Institute of Chartered Accountants of India (ICAI) is responsible for implementing and communicating these changes. The Controller of Publications, Delhi, is responsible for publishing the gazette.
* **Timelines/Procedures:**
* The revised examination schedule is effective from July 5th, 2021, to July 20th, 2021.
* Candidates are advised to regularly check the ICAI website (www.icai.org) for updates.
* Exams will be held from 2 PM to 5 PM IST, with specific durations for different papers.
**8. Expected Outcomes / Impact of Changes:**
The likely intended outcome of these changes is to ensure the smooth continuation of the Chartered Accountant Examinations while accommodating any prior disruptions. By providing a clear and revised schedule, candidates can better prepare and plan their examination attendance. The specification of reading times ensures fairness in the exam procedure. The explicit statement regarding public holidays assures candidates that the schedule will be adhered to regardless of holidays.
**9. Conclusion:**
The notification from ICAI detailing the revised schedule for the Chartered Accountant Examinations is a crucial update for all involved stakeholders, particularly the students. The amendment provides clarity on new exam dates, timings, and related procedures, mitigating uncertainty and ensuring a structured examination process. It is vital for candidates to adhere to the revised schedule and regularly consult the ICAI website for further updates.
Key Entities Referenced
NEW DELHI: Location where the notification was issued.
JULY 2, 2021: Date of the notification.
ASHADHA 11, 1943: Date of the notification according to the Saka calendar.
Chartered Accountant Examinations: Examinations conducted for Chartered Accountants.
5th July 2021: Start date of the revised Chartered Accountant Examinations.
20th July, 2021: End date of the revised Chartered Accountant Examinations.
Intermediate IPC Course Examination: Details regarding the Intermediate IPC Course Examination under the old scheme.
OLD SCHEME: Refers to the old syllabus for the Chartered Accountancy course.
Regulation 28 E 3 of the Chartered Accountants Regulations, 1988: Regulation under which the syllabus is notified for Intermediate IPC Course Examination.
Intermediate Course Examination: Details regarding the Intermediate Course Examination under the new scheme.
NEW SCHEME: Refers to the new syllabus for the Chartered Accountancy course.
Regulation 28 G 4 of the Chartered Accountants Regulations, 1988: Regulation under which the syllabus is notified for Intermediate Course Examination.
Final Course Examination: Details regarding the Final Course Examination under the old scheme.
Regulation 31 ii of the Chartered Accountants Regulations, 1988: Regulation under which the syllabus is notified for Final Course Examination.
Final Course Examination: Details regarding the Final Course Examination under the new scheme.
Regulation 31 iv of the Chartered Accountants Regulations, 1988: Regulation under which the syllabus is notified for Final Course Examination.
INSURANCE AND RISK MANAGEMENT IRM TECHNICAL EXAMINATION: Details regarding the Insurance and Risk Management Technical Examination.
INTERNATIONAL TAXATION ASSESSMENT TEST INTT AT: Details regarding the International Taxation Assessment Test.
Central Government: The central government of India.
State Government: Any state government within India.
Final Examination: Final examination under new scheme.
www.icai.org: Website of the Institute of Chartered Accountants of India.
THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA: The organization responsible for regulating the Chartered Accountancy profession in India.
26.5.2021: Date of the announcement that this notification is in continuation to.
CA. Dr. JAI KUMAR BATRA: Acting Secretary of The Institute of Chartered Accountants of India.
Government of India Press, Ring Road, Mayapuri, New Delhi110064: Location of the printing press.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
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असाधारण
EXTRAORDINARY
भाग III—खण् ड 4
PART III—Section 4
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
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[जवज्ञापन-III/4/असा./138/2021-22][भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 3
THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA
(Set up by an Act of Parliament)
NOTIFICATION
New Delhi, the 7th June, 2021
No. 13-CA (EXAM)/May/2021/II.—In continuation to Announcement dated 26.5.2021, students
may note the revised schedule of Chartered Accountant Examinations to be held from 5th July 2021 to
20th July, 2021 from 2 PM to 5 PM (IST) as per details given below.
INTERMEDIATE (IPC) COURSE EXAMINATION – Under OLD SCHEME
[As per syllabus contained in the scheme notified by the Council under Regulation 28 E (3) of the
Chartered Accountants Regulations, 1988]
Group-I: 6th, 8th, 10th & 12th July 2021
Group-II: 14th, 16th & 18th July 2021
INTERMEDIATE COURSE EXAMINATION – Under NEW SCHEME
[As per syllabus contained in the scheme notified by the Council under Regulation 28 G (4) of the
Chartered Accountants Regulations, 1988.]
Group-I : 6th, 8th, 10th & 12th July 2021
Group-II: 14th, 16th, 18th & 20th July 2021
FINAL COURSE EXAMINATION - Under OLD SCHEME
[As per syllabus contained in the scheme notified by the Council under Regulation 31 (ii) of the Chartered
Accountants Regulations, 1988.]
Group –I : 5th, 7th, 9th & 11th July 2021
Group -II: 13th, 15th, 17th & 19th July 2021
FINAL COURSE EXAMINATION - Under NEW SCHEME
[As per syllabus contained in the scheme notified by the Council under Regulation 31 (iv) of the Chartered
Accountants Regulations, 1988.]
Group -I: 5th, 7th, 9th & 11th July 2021
Group -II: 13th, 15th, 17th & 19th July 2021
INSURANCE AND RISK MANAGEMENT (IRM) TECHNICAL EXAMINATION
Modules I to IV 5th, 7th, 9th & 11th July 2021
INTERNATIONAL TAXATION – ASSESSMENT TEST (INTT – AT)
5th & 7th July 2021
It may be emphasized that there would be no change in the examination schedule in the event of any day of
the examination schedule being declared a Public Holiday by the Central Government or any State
Government / Local Holiday.
Candidates may note that Elective Paper - 6 of Final Examination (under New Scheme) is of 4 hours.
However, all other examinations are of 3 hours duration, and the examination wise timing(s) are given
below:4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4]
Examination Paper(s) Exam. Timings (IST) Duration
Intermediate (IPC) All Papers 2 PM to 5 PM 3 Hours
Intermediate (New Scheme) All Papers 2 PM to 5 PM 3 Hours
Final (Old Scheme) All Papers 2 PM to 5 PM 3 Hours
Paper 1 to 5 & 2 PM to 5 PM 3 Hours
Final (New Scheme) Paper 7 & 8.
Paper 6 (Elective) 2 PM to 6 PM 4 Hours
Post Qualification Course ALL 2 PM to 5 PM 3 Hours
Examinations i.e., IRM and (INTT
– AT)
*All papers of Post Qualification Course Examinations there will not be any advance reading time, whereas
in all other papers / exams mentioned above, an advance reading time of 15 minutes will be given from
1.45 PM (IST) to 2 PM (IST).
Further, In case of composite papers having both MCQs based & Descriptive Question Papers, seal of
MCQs based Question Paper shall be opened at 2 PM (IST), in other words there will be no prior reading
time for MCQs based Question Papers
The Candidates are further advised to note the above and stay in touch with the website of the Institute,
www.icai.org.
CA. Dr. JAI KUMAR BATRA, Acting Secy.
[ADVT.—III/4/ असा./138/2021-22]
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.