In partial modification of the Institutes Notification

## Report on Amendment to Chartered Accountants Examinations Schedule **1. Executive Summary:** This report analyzes a notification from the Institute of Chartered Accountants of India (ICAI) that amends the schedule for the Chartered Accountants Final, Intermediate, and International Taxation Assessment Test (INTT AT) PQC examinations. The core purpose of this amendment is to reschedule the examinations due to "tense and security situations in India." The key finding is that the examinations initially scheduled from May 9th to May 14th, 2025, have been postponed to May 16th to May 24th, 2025, with no changes to examination centers or timings. **2. Introduction:** This report provides an informative analysis of a notification published by the ICAI, detailing an amendment to the examination schedule for specific Chartered Accountants examinations. The analysis is based solely on the content of the provided notification. **3. Policy Overview:** This notification represents an amendment to the Institute's Notification No. 13CA EXAMMAY2025 dated January 16th, 2025 (as referenced in the text), regarding the Chartered Accountants examinations. The core objective of this amendment, based on the provided text, is to reschedule the dates of the examinations. **4. Background and Rationale:** This notification amends the original examination schedule due to "tense and security situations in India." The amendment is designed to address potential disruptions or safety concerns associated with conducting the examinations during the originally scheduled period. **5. Key Provisions / Changes:** This notification specifically addresses the changes to the examination schedule. * **Specific Part of Original Policy Being Changed:** The notification explicitly states that it's a "partial modification" of the original notification (No. 13CA EXAMMAY2025 dated 16th January 2025) concerning the examination schedule. * **New Rule/Provision:** The new rule is that the Chartered Accountants Final, Intermediate, and INTT AT PQC examinations will now be held from May 16th to May 24th, 2025, instead of the originally scheduled May 9th to May 14th, 2025. The specific examination date changes are as follows: * Final Examination Group II Paper 5, Indirect Tax Laws: Rescheduled from 10th May 2025 to 16th May 2025. * International Taxation Assessment Test INTT AT, Paper 1, International Tax Transfer Pricing: Rescheduled from 13th May 2025 to 18th May 2025. * Final Examination Group II Paper 6, Integrated Business Solutions * International Taxation Assessment Test INTT AT, Paper 2, International Tax Practice * Intermediate Examination Group II Paper 4, Cost Management Accounting: Rescheduled from 9th May 2025 to 20th May 2025. * Intermediate Examination Group II Paper 5, Auditing Ethics: Rescheduled from 11th May 2025 to 22nd May 2025. * Intermediate Examination Group II Paper 6, Financial Management Strategic Management: Rescheduled from 14th May 2025 to 24th May 2025. * **Difference/Effect of Change:** The change ensures that the examinations are conducted during a period perceived as safer and more stable. The original schedule is no longer valid for the specified examinations. The notification also clarifies that the examination centers and timings will remain the same, and previously issued Admit Cards remain valid. The Chartered Accountants Foundation May2025 examination will be held as per the schedule i.e, 15th, 17th, 19th 21st May 2025. **6. Target Audience and Stakeholders:** The target audience and stakeholders directly affected by this amendment are: * Candidates registered for the Chartered Accountants Final, Intermediate, and INTT AT PQC examinations. * ICAI examination centers and staff. * Parents/Guardians of Candidates. **7. Implementation Aspects (Inferred):** * **Responsible Agency/Bodies:** The Institute of Chartered Accountants of India (ICAI) is the responsible body. The notification is issued under the authority of the ICAI. CA. Dr. Jai Kumar Batra, Secretary of ICAI, is mentioned. * **Timelines/Procedures:** The key timeline is the change in examination dates from May 9th-14th, 2025 to May 16th-24th, 2025. Candidates are advised to stay in touch with the ICAI website (www.icai.org) for updates. * **Changes Specific to the Amendment:** The primary implementation aspect related to the changes is communicating the new schedule to all stakeholders and ensuring that examination centers are prepared for the revised dates. **8. Expected Outcomes / Impact of Changes:** The likely intended outcome of these specific changes is to ensure the safe and orderly conduct of the examinations by avoiding potential disruptions due to the "tense and security situations." The amendment aims to provide candidates with a stable and secure environment to take their examinations. There would be minimal disruption to candidate's preparations and ability to attend the test. **9. Conclusion:** The ICAI notification amends the examination schedule for the Chartered Accountants Final, Intermediate, and INTT AT PQC examinations due to security concerns. The examinations have been rescheduled from May 9th-14th, 2025 to May 16th-24th, 2025, while examination centers and timings remain unchanged. This amendment is a significant measure taken by the ICAI to ensure the safety and well-being of candidates and maintain the integrity of the examination process.

Key Entities Referenced