## Policy Analysis Report: ICAI Examination Schedule Amendment - March 23, 2022
**1. Executive Summary:**
This report analyzes a notification issued by the Institute of Chartered Accountants of India (ICAI) on March 23, 2022, regarding amendments to the May 2022 Foundation Course Examination schedule. The core purpose of this amendment is to mitigate the hardship faced by students simultaneously appearing for the Chartered Accountants Foundation Course Examination and the Central Board of Secondary Education (CBSE) and Council for the Indian School Certificate Examinations (ICSE) Senior School Certificate Examinations. The key finding is that the examination dates for the Foundation Course have been rescheduled to June 2022. Additionally, an examination center is being established in Thimphu, Bhutan.
**2. Introduction:**
This report provides an overview and analysis of the ICAI notification dated March 23, 2022, concerning amendments to the May 2022 Chartered Accountants Foundation Course Examination schedule and establishment of new examination center. The analysis is based solely on the information provided in the supplied policy text.
**3. Policy Overview:**
* **Amendment:** This notification amends the examination schedule previously announced in Notification No. 13CA EXAMM2022 dated January 28, 2022, and Notification No. 13CA EXAMM2022II dated March 7, 2022.
* **Core Objective(s):** The primary objective, as stated in the notification, is to alleviate the difficulties faced by students pursuing both the Chartered Accountants Foundation Course and Senior School Certificate Examinations.
**4. Background and Rationale:**
The amendment is a direct response to the scheduling conflict between the ICAI Foundation Course Examination (originally scheduled for May 23, 25, 27, and 29, 2022) and the CBSE and ICSE Senior School Certificate Examinations (Term II 2021-2022 and Semester 2, Year 2022, respectively). The simultaneous scheduling of these examinations would create hardship for students attempting to appear for both. Therefore, this amendment seeks to resolve this conflict by rescheduling the ICAI examination dates. Additionally, an examination center is being established in Thimphu, Bhutan, provided a sufficient number of candidates apply to take the examination from there.
**5. Key Provisions / Changes:**
* **Rescheduling of Foundation Course Examination:** The most significant change is the rescheduling of the Foundation Course Examination from May 23, 25, 27, and 29, 2022, to **June 24, 26, 28, and 30, 2022.**
* **Examination Center:** The establishment of an examination center in Thimphu, Bhutan.
* **Impact:** This change ensures that students can appear for both the Senior School Certificate Examinations and the ICAI Foundation Course Examination without a scheduling conflict.
* **No Other Changes:** The notification explicitly states that all other details announced in the original notification (No. 13CA EXAMM2022 dated January 28, 2022 and Notification No. 13CA EXAMM2022II dated March 7, 2022) remain unchanged.
**6. Target Audience and Stakeholders:**
The primary target audience is students who are simultaneously preparing for the Chartered Accountants Foundation Course Examination and the CBSE/ICSE Senior School Certificate Examinations. Secondary stakeholders include ICAI, educational institutions, and parents of the affected students. Additional stakeholders include students in Bhutan who intend to appear for the examination.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency:** The Institute of Chartered Accountants of India (ICAI) is the responsible body for implementing these changes.
* **Timelines:** The revised examination dates are clearly specified as June 24, 26, 28, and 30, 2022.
* **Communication:** Candidates are advised to stay updated through the ICAI website (www.icai.org).
* The establishment of the examination center in Thimphu, Bhutan, is conditional upon a sufficient number of candidates applying.
**8. Expected Outcomes / Impact of Changes:**
The primary intended outcome is to reduce stress and hardship for students appearing for multiple crucial examinations. The rescheduling allows students to focus on each examination without the burden of overlapping dates. Establishing the examination center in Thimphu, Bhutan will allow for easier access to the examination for Bhutanese students. The amendment aims to improve the overall experience and performance of the students.
**9. Conclusion:**
The ICAI notification dated March 23, 2022, represents a positive and responsive measure to address the scheduling conflict between the Chartered Accountants Foundation Course Examination and Senior School Certificate Examinations. By rescheduling the examination dates, ICAI aims to support students pursuing both qualifications. Additionally, the establishment of an examination center in Thimphu, Bhutan, allows for more accessibility for students. The timely communication and clear articulation of changes contribute to the effective implementation of this amendment. This action underscores ICAI's commitment to facilitating a fair and accessible examination process for its students.
Key Entities Referenced
New Delhi: Location of notification publication. New Delhi, Delhi, India
CHAITRA 15, 1944: Date in the Saka calendar, corresponding to the Gregorian date of the notification.
The Institute of Chartered Accountants of India: The organization responsible for conducting the Chartered Accountants examinations.
Chartered Accountants May 2022 Examinations: The examinations conducted by the Institute of Chartered Accountants of India.
Foundation Examination, May 2022: One of the examinations conducted by the Institute of Chartered Accountants of India.
Central Board of Secondary Education: A national level board of education in India for public and private schools.
Senior School Certificate Examination: An examination conducted by Central Board of Secondary Education
Council for the Indian School Certificate Examinations: A private, national-level board of school education in India.
Indian School Certificate Examinations: An examination conducted by Council for the Indian School Certificate Examinations.
Chartered Accountants Regulations, 1988: Regulations governing the Chartered Accountancy profession in India.
Thimphu: City in Bhutan, designated as an overseas examination center.
Bhutan: Country where an examination center is established for the Institute of Chartered Accountants of India examinations.
Notification No. 13CA EXAMM2022: Official notification from The Institute of Chartered Accountants of India regarding the schedule of examinations.
CA. Dr. JAI KUMAR BATRA: Secretary of The Institute of Chartered Accountants of India.
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PUBLISHED BY AUTHORITY
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THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA
[Set up by an Act of Parliament]
NOTIFICATION
New Delhi, the 23rd March, 2022
F. No. 13-CA (EXAM)/M/2022/III.—The Institute vide its Notification No. 13-CA
(EXAM)/M/2022 dated 28th January 2022, notified the schedule of Chartered Accountants May 2022
Examinations. Among other examinations, Foundation Examination, May 2022 are to be held on 23rd,
25th, 27th and 29th May 2022. Now the Central Board of Secondary Education (CBSE) – Senior School
Certificate Examination, Term II (2021- 2022) and Council for the Indian School Certificate Examinations
(ICSE), Semester 2, Year 2022 have announced their schedule of Senior School Certificate Examinations
which are to be held during this period.
To mitigate the hardship of the students who are sitting in the aforementioned examinations and
simultaneously pursuing Chartered Accountants Foundation Course Examination, May 2022, it has been
decided to re-schedule the dates of Foundation Course Examination, May 2022.
The said examination will now be conducted as per the dates given below:
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.]
24th, 26th, 28th and 30th June 2022
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.
However, it is clarified that the other particulars / details announced vide Notification No. 13-CA
(EXAM)/M/2022 dated 28th January 2022 and Notification No. 13-CA (EXAM)/M/2022/II dated
7th March 2022 shall remain unchanged.
The Candidates are advised to take note of the above and stay in touch with the website of the Institute,
www.icai.org.
CA. (Dr.) JAI KUMAR BATRA, Secy.
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NOTIFICATION
New Delhi, the 23rd March, 2022
No. 13-CA (EXAM)/M/2022/IV.—In continuation to Notification No. 13-CA (EXAM)/M/2022
dated 28th January 2022, it has been decided to open an examination centre at the below mentioned
country, provided that sufficient number of candidates offer themselves to appear from thereat.
Name of the State Name of the Examination Country
Overseas* Thimphu (Bhutan)
*Only for Students’ Examinations
However, it is clarified that the other particulars / details notified vide Notification No. 13-CA
(EXAM)/M/2022 dated 28th January 2022 shall remain unchanged.
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./726/2021-22]
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and Published by the Controller of Publications, Delhi-110054.