## Report on Chartered Accountants Examinations, May 2022
**1. Executive Summary:**
This report provides an overview of the notification issued by the Council of the Institute of Chartered Accountants of India (ICAI) regarding the Chartered Accountants Foundation, Intermediate, and Final Examinations to be held in May 2022. This notification outlines examination schedules, locations, application procedures, fees, and other relevant guidelines. Key findings indicate specific exam dates for each course level, a wide range of examination centers in India and overseas, and clear instructions for online application and fee payment. It also addresses exam timings, including advance reading time, and medium of examination for different courses.
**2. Introduction:**
The purpose of this report is to provide informative analysis of the notification issued by the Council of the Institute of Chartered Accountants of India (ICAI), extracted directly from the provided official text, concerning the upcoming Chartered Accountants Examinations in May 2022. This report aims to offer a concise overview of the key provisions and relevant details outlined in the notification for the benefit of candidates, stakeholders, and affected industries.
**3. Policy Overview:**
* This is a notification for Chartered Accountancy examinations.
* **Core Objective(s):** The core objective is to announce the schedule, procedures, and guidelines for the May 2022 Chartered Accountants Foundation, Intermediate, and Final Examinations, as well as the International Taxation Assessment Test (INTT AT). This includes specifying exam dates, locations, eligibility criteria, application processes, and fee structures.
**4. Background and Rationale:**
* **Likely problem/issue addressed:** The notification likely addresses the need to provide timely and comprehensive information to prospective candidates regarding the upcoming Chartered Accountants Examinations. This ensures transparency and allows candidates to adequately prepare for the examinations, manage their schedules, and complete the necessary application procedures within the stipulated timelines.
**5. Key Provisions / Changes:**
* **Examination Schedule:** Specific dates are provided for the Foundation, Intermediate, and Final examinations, as well as the International Taxation Assessment Test (INTT AT). No examination is scheduled on May 16th, 2022, due to Budha Purnima being a compulsory gazetted central government holiday.
* **Examination Centers:** The examinations will be held across numerous cities in India and at six overseas centers (Abu Dhabi, Bahrain, Doha, Dubai, Kathmandu, and Muscat). The Council reserves the right to withdraw any city center at any stage without assigning any reason.
* **Application Process:** Candidates are required to apply online through the ICAI website (icaiexam.icai.org) and pay the examination fee online using various payment methods (VISA, MasterCard, Maestro, Rupay Card, Net Banking, Bhim UPI).
* **Fee Structure:** The notification specifies examination fees for various courses based on the number of groups applied for, as well as fees for Indian, Overseas, and Kathmandu centers. Late fees are also applicable for applications submitted after the initial deadline.
* **Examination Timings:** Different exam timings are specified for different levels of examinations, and the notification also provides information regarding advanced reading time, if applicable.
* **Medium of Examination:** Candidates for Foundation, Intermediate and Final Examinations can choose between English and Hindi medium for answering papers, whereas the medium of Examinations will be only English in respect of Post Qualification Course viz.: International Taxation Assessment Test INTT AT.
* **Public Holiday Clarification:** It is emphasized that there will be no change in the examination schedule even if any examination day is declared a public holiday by the Central or State Government.
**6. Target Audience and Stakeholders:**
The primary target audience for this notification includes:
* Students aspiring to become Chartered Accountants and intending to appear for the Foundation, Intermediate, and Final examinations.
* Members of the Institute of Chartered Accountants of India (ICAI) who wish to take the International Taxation Assessment Test (INTT AT).
* Educational institutions and coaching centers preparing students for these examinations.
* ICAI and its various departments responsible for conducting the examinations.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency/Bodies:** The Council of the Institute of Chartered Accountants of India (ICAI) is the responsible body for conducting the examinations.
* **Timelines:** The application window is specified (February 21st, 2022 to March 13th, 2022), with a provision for late applications until March 20th, 2022 with an additional fee. Specific dates are also provided for each examination.
* **Procedures:** The notification outlines the procedures for online application, fee payment, and the conduct of the examinations.
**8. Expected Outcomes / Impact of Changes:**
* The intended outcome is to effectively conduct the Chartered Accountants Examinations in May 2022, ensuring a fair and transparent assessment process for all candidates. The notification aims to provide clarity and facilitate the smooth execution of the examinations by informing candidates about the schedule, procedures, and guidelines.
**9. Conclusion:**
The notification from the Council of the Institute of Chartered Accountants of India regarding the May 2022 Chartered Accountants Examinations provides critical information for all stakeholders involved. It outlines the examination schedule, application procedures, fee structure, and other relevant details, ensuring transparency and facilitating the smooth conduct of the examinations. The notification is significant as it enables prospective Chartered Accountants to plan their preparations and adhere to the necessary guidelines for successful participation in the examinations.
Key Entities Referenced
Chartered Accountants Regulations, 1988: A set of regulations governing the Institute of Chartered Accountants of India.
Institute of Chartered Accountants of India: An organization that conducts the Chartered Accountants examinations.
Chartered Accountants Foundation Examination: One of the examinations conducted by the Institute of Chartered Accountants of India.
Intermediate Examination: One of the examinations conducted by the Institute of Chartered Accountants of India.
Final Examinations: One of the examinations conducted by the Institute of Chartered Accountants of India.
Post Qualification Course: A course under Regulation 204 offered by the Institute of Chartered Accountants of India.
International Taxation Assessment Test INTT AT: An examination open to the members of the Institute, related to International Taxation.
Ministry of Personnel, Public Grievance and Pensions: The ministry that issued the order regarding the compulsory holiday.
Government of India: The governing body of India.
Budha Purnima: A central government holiday.
Andhra Pradesh: A state in India where examination centers are located.
Assam: A state in India where examination centers are located.
Bihar: A state in India where examination centers are located.
Chhattisgarh: A state in India where examination centers are located.
Delhi: A state in India where examination centers are located.
Goa: A state in India where examination centers are located.
Gujarat: A state in India where examination centers are located.
Haryana: A state in India where examination centers are located.
Himachal Pradesh: A state in India where examination centers are located.
Jammu and Kashmir: A state in India where examination centers are located.
Jharkhand: A state in India where examination centers are located.
Karnataka: A state in India where examination centers are located.
Kerala: A state in India where examination centers are located.
Madhya Pradesh: A state in India where examination centers are located.
Maharashtra: A state in India where examination centers are located.
Odisha: A state in India where examination centers are located.
Puducherry: A union territory in India where examination centers are located.
Punjab: A state in India where examination centers are located.
Rajasthan: A state in India where examination centers are located.
Tamil Nadu: A state in India where examination centers are located.
Telangana: A state in India where examination centers are located.
Uttar Pradesh: A state in India where examination centers are located.
Uttarakhand: A state in India where examination centers are located.
West Bengal: A state in India where examination centers are located.
Abu Dhabi: An overseas examination center.
Bahrain: An overseas examination center.
Doha: An overseas examination center.
Dubai: An overseas examination center.
Kathmandu Nepal: An overseas examination center.
Muscat: An overseas examination center.
Dr. Jai Kumar Batra: Secretary of the Institute of Chartered Accountants of India.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-25022022-233738
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CG-DL-E-25022022-233738
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असाधारण
EXTRAORDINARY
भाग III—खण्ड 4
PART III—Section 4
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 110] नई दिल्ली, बहृ स्ट्प जताार, फरारी 24, 2022/फाल्ग नु 5, 1943
No. 110] NEW DELHI, THURSDAY, FEBRUARY 24, 2022/PHALGUNA 5, 1943
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1324 GI/2022 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4]
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THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA
[Set up by an Act of Parliament]
NOTIFICATION
New Delhi, the 28th January, 2022
No. 13-CA (EXAM)/M/2022.—In pursuance of Regulation 22 of the Chartered Accountants Regulations,
1988, the Council of the Institute of Chartered Accountants of India is pleased to announce that the next Chartered
Accountants Foundation, Intermediate and Final Examinations will be held on the dates and places which are given
below provided that sufficient number of candidates offer themselves to appear from each of the below mentioned
places.
Similarly, Examination in Post Qualification Course under Regulation 204, viz.: International Taxation – Assessment
Test (INTT – AT) (which is open to the members of the Institute) will be held on the dates and places (centres in India
only) which are given below provided that sufficient number of candidates offer themselves to appear from each of the
below mentioned places.
FOUNDATION COURSE EXAMINATION
[As per syllabus contained in the scheme notified by the Council under Regulation 25 F (3) of the Chartered
Accountants Regulations, 1988.]
23rd, 25th, 27th & 29th May 2022
INTERMEDIATE COURSE EXAMINATION
[As per syllabus contained in the scheme notified by the Council under Regulation 28 G (4) of the Chartered
Accountants Regulations, 1988.]
Group-I: 15th, 18th, 20th & 22nd May 2022
Group-II: 24th, 26th, 28th & 30th May 2022
FINAL COURSE EXAMINATION
[As per syllabus contained in the scheme notified by the Council under Regulation 31 (iv) of the Chartered
Accountants Regulations, 1988.]
Group -I: 14th, 17th, 19th & 21st May 2022
Group -II: 23rd, 25th, 27th & 29th May 2022
MEMBERS’ EXAMINATION
INTERNATIONAL TAXATION – ASSESSMENT TEST (INTT – AT)
14th & 17th May 2022[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 7
No examination is scheduled on 16th May 2022 (Monday) on account of Budha Purnima, being a compulsory
(gezetted) central government holiday as per F. No. 12/5/2021-JCA-2 dated 8.06.2021 issued by Ministry of
Personnel, Public Grievance and Pensions, Government of India.
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 Paper(s) - 3 & 4 of Foundation Examination are of 2 hours duration. Similarly, Elective
Paper - 6 of Final Examination is of 4 hours. However, all other examinations are of 3 hours duration, and the
examination wise timing(s) are given below:
Examination Paper(s) Exam. Timings (IST) Duration
Paper 1 & 2 2 PM to 5 PM 3 Hours
Foundation
Paper 3 & 4* 2 PM to 4 PM 2 Hours
Intermediate All Papers 2 PM to 5 PM 3 Hours
Paper 1 to 5 & 2 PM to 5 PM 3 Hours
Final Paper 7 & 8.
Paper 6 (Elective) 2 PM to 6 PM 4 Hours
Post Qualification Course Examination ALL 2 PM to 5 PM 3 Hours
i.e. (INTT – AT)
*In Paper 3 and 4 of Foundation Examination and all papers of Post Qualification Course Examination – INTT - AT
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.
3. PLACES OF EXAMINATION CENTRES:
The Chartered Accountants Examinations, May 2022 will be held in the following Indian cities:
Name of the State Name of the Examination City
(No. of Cities)
Andhra Pradesh (14) Anantapur, Eluru, Guntur, Kadapa, Kakinada, Kurnool, Nellore, Ongole,
Rajamahendravaram, Srikakulam, Tirupati, Vijayawada, Visakhapatnam and Vizianagaram
Assam (2) Guwahati, and Tinsukia
Bihar (11) Begusarai, Bhagalpur, Darbhanga, Gaya, Madhubani, Motihari, Muzaffarpur, Patna, Purnea,
Samastipur and Sitamarhi
Chattisgarh (5) Bilaspur, Durg, Raigarh, Raipur and Rajnandgaon
Chandigarh (1) Chandigarh
Delhi / New Delhi (1) Delhi / New Delhi
Goa (2) Mapusa and Margao
Gujarat (19) Ahmedabad, Anand, Bharuch, Bhavnagar, Bhuj, Gandhidham, Gandhinagar, Himatnagar,
Jamnagar, Junagadh, Mehsana, Navsari, Palanpur, Porbandar, Rajkot, Surat, Surendranagar,
Vadodara and Vapi8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4]
Haryana (18) Ambala, Bahadurgarh, Bhiwani, Faridabad, Fatehabad, Gurgaon (Gurugram), Hisar, Jind,
Kaithal, Karnal, Kurukshetra, Narnaul, Panipat, Rewari, Rohtak, Sirsa, Sonepat and Yamuna
Nagar
Himachal Pradesh (1) Shimla
Jammu & Kashmir (2) Jammu and Srinagar
Jharkhand (7) Bokaro Steel City, Deoghar, Dhanbad, Hazaribagh, Jamshedpur, Ramgarh and Ranchi
Karnataka (22) Bagalkot, Belgaum, Bellary, Bengaluru, Chikkaballapur, Davangere, Gadag, Hassan, Haveri,
Hubli, Kalaburgi (Gulbarga), Kolar, Koppal, Mandya, Mangalore, Mysore, Raichur,
Shimoga, Sirsi, Tumakuru, Udupi and Vijayapura
Kerala (14) Adoor, Alappuzha, Ernakulam, Idukki, Kalpetta, Kannur, Kasaragod, Kollam (Quilon),
Kottayam, Kozhikode, Malappuram, Palakkad, Thiruvananthapuram and Thrissur
Madhya Pradesh (13) Bhopal, Gwalior, Indore, Jabalpur, Katni, Khandwa, Mandsaur, Neemuch, Ratlam, Rewa,
Sagar, Satna and Ujjain
Maharashtra (35) Ahmednagar, Akola, Amravati, Aurangabad, Badlapur, Beed, Bhiwandi, Khamgaon
(Buldhana), Chandrapur, Dhule, Gondia, Ichalkaranji, Jalgaon, Jalna, Kolhapur, Latur,
Mumbai, Nagpur, Nanded, Nandurbar, Nasik, Navi Mumbai, Palghar, Panvel, Parbhani,
Pimpri-Chinchwad, Pune, Ratnagiri, Sangli, Satara, Solapur, Thane, Vasai, Wardha and
Yavatmal
Odisha (6) Berhampur (Brahmapur), Bhubaneswar, Cuttack, Rayagada, Rourkela and Sambalpur
Puducherry (1) Puducherry
Punjab (8) Amritsar, Bathinda, Jalandhar, Ludhiana, Mandi Gobindgarh, Pathankot, Patiala and Sangrur
Rajasthan (21) Ajmer, Alwar, Banswara, Beawar, Bharatpur, Bhilwara, Bikaner, Chittorgarh, Churu, Jaipur,
Jhunjhunu, Jodhpur, Kishangarh, Kota, Nagaur, Pali - Marwar, Rajsamand, Sikar, Sirohi, Sri
Ganga Nagar and Udaipur
Tamil Nadu (27) Chennai, Coimbatore, Cuddalore, Dharmapuri, Dindigul, Erode, Hosur, Kancheepuram,
Karaikudi, Karur, Kumbakonam, Madurai, Nagapattinam, Nagercoil, Namakkal,
Pudukkottai, Salem, Sivakasi, Theni, Tiruchirapalli, Tirunelveli, Tirupur, Tiruvallur,
Tiruvannamalai, Tuticorin, Vellore and Villupuram
Telangana (7) Hyderabad, Karimnagar, Khammam, Mahabubnagar, Nalgonda, Nizamabad and Warangal
Uttar Pradesh (18) Agra, Aligarh, Allahabad (Prayagraj), Bareilly, Bulandshahr, Firozabad, Ghaziabad,
Gorakhpur, Jhansi, Kanpur, Lucknow, Mathura, Meerut, Moradabad, Muzaffarnagar, Noida,
Saharanpur and Varanasi
Uttarakhand (4) Dehradun, Haldwani, Haridwar and Kashipur
West Bengal (6) Asansol, Durgapur, Hooghly, Kolkata, Raniganj and Siliguri
PLACES OF EXAMINATION CENTRES OVERSEAS:
[FOR FOUNDATION, INTERMEDIATE AND FINAL EXAMINATIONS ONLY]
The May 2022 Examinations will also be held at the 6 (Six) overseas examination centres, namely
Overseas Abu Dhabi, Bahrain, Doha, Dubai, Kathmandu and Muscat
The Examination commencement timings at Abu Dhabi, Dubai and Muscat Centres will be 12.30 PM i.e. Abu Dhabi,
Dubai and Muscat local time corresponding / equivalent to 2 PM. (IST). The Examination commencement timing at
Bahrain and Doha Centre will be 11.30 AM i.e. Bahrain / Doha local time corresponding / equivalent to 2 PM. (IST).
The Examination commencement Timing at Kathmandu (Nepal) Centre will be 2.15 PM Nepal local time
corresponding / equivalent to 2 PM (IST).[भाग III—खण् ड 4] भारत का रािपत्र : असाधारण 9
The Council reserves the right to withdraw any city / centre at any stage without assigning any reason.
4. Online filling up of examination forms:
Applications for admission to Foundation, Intermediate & Final Examinations; Candidates are required to apply on-
line at https://icaiexam.icai.org from 21st February, 2022 to 13th March, 2022 and remit the examination fee on-line
by using VISA or MASTER or MAESTRO Credit / Debit Card / Rupay Card / Net Banking / Bhim UPI. They shall
however, be required to remit additional ₹ 600/- towards late fee (for Domestic & Kathmandu centres) and US$ 10
(for Overseas Centres) in case the application on-line is made after 13th March, 2022 and upto 20th March, 2022.
Members desirous to apply for Post Qualification Course Examination i.e. International Taxation – Assessment Test
(INTT – AT) (which is open to the members of the Institute) are required to apply on-line at pqc.icaiexam.icai.org
from 21st February, 2022 to 13th March, 2022 and remit the examination fee on-line by using VISA or MASTER or
MAESTRO Credit / Debit Card / Rupay Card / Net Banking / Bhim UPI. They shall however, be required to remit
additional ₹ 600/- towards late fee in case the application on-line is made after 13th March, 2022 and upto 20th
March, 2022.
5. Examination Fee
The examination fee(s) for various courses are as under:—
Intermediate Course Examination
For Indian Centre(s)
Single Group / Unit 4A to 10 (except Unit 8A & 9A) ₹ 1500/-
Both Groups / Unit 8A / Unit 9A ₹ 2700/-
For Overseas Centre(s) – Excluding Kathmandu Centre
Single Group / Unit 4A to 10 (except Unit 8A & 9A) US$ 325
Both Groups / Unit 8A / Unit 9A US$ 500
For Kathmandu Centre
Single Group / Unit 4A to 10 (except Unit 8A & 9A) INR ₹ 2200
Both Groups / Unit 8A / Unit 9A INR ₹ 3400
Final Course Examination
For Indian Centre(s)
Single Group ₹ 1800/-
Both Groups ₹ 3300/-
For Overseas Centre(s) – Excluding Kathmandu Centre
Single Group US$ 325
Both Groups US$ 550
For Kathmandu Centre
Single Group INR ₹ 2200
Both Groups INR ₹ 4000
INTERNATIONAL TAXATION – ASSESSMENT TEST ₹ 2000/-
Foundation Course Examination
For Indian Centre(s) ₹ 1500/-
For Overseas Centre(s) – Excluding Kathmandu Centre US$ 325
For Kathmandu (Nepal) Centre INR ₹ 2200
The late fee for submission of examination application form after the scheduled last date would be ` 600/- (for Indian /
Kathmandu Centres) and US $ 10 (for Overseas Centres) as decided by the Council.10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4]
OPTION TO ANSWER PAPERS IN HINDI:
Candidates of Foundation, Intermediate and Final Examinations will be allowed to opt for English / Hindi medium for
answering papers. Detailed information will be found in guidance notes hosted at https://icaiexam.icai.org. However
the medium of Examinations will be only English in respect of Post Qualification Course viz.: International Taxation –
Assessment Test (INTT – AT).
The Candidates are advised to note the above and stay in touch with the website of the Institute, www.icai.org.
CA. (Dr.) JAI KUMAR BATRA, Secy.
[ADVT.-III/4/Exty./652/2021-22]
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