Please note that this paper is merely an attempt to provide answers to questions on the subject, posed to us, by the candidates from time to time, to the extent possible and with reference to the extant scheme of examination. However, this compilation is neither exhaustive not does it purport to be a source of complete information on the subject. Hence, candidates are advised, in their own interest, to refer to the "Guidance Notes" published along with the examination application form, besides referring to the Chartered Accountants Regulations, 1988.

1. What is meant by verification of marks?

The process of verification of marks includes the following:
Checking:
• Whether any question or part thereof has remained unvalued and if so, to evaluate the same and issue a revised statement of marks.
• Whether there is any totaling error in any question or total marks on the cover page
• Whether there is any discrepancy between the marks for each question and or/part thereof and marks for each question indicated on the cover page of the answer book
However, revaluation of the answer book is not permitted under the Chartered Accountants Regulations, 1988.

2. What are the regulatory provisions regarding verification of answer books?

The regulatory provisions regarding verification of answer books are contained in Regulation 39(4) of the Chartered Accountants Regulations 1988, which are hosted on the Institute's website www.icai.org.

Further, you may also refer to the announcement in this regard in the Students/Examination/FAQ section of the Institute's website www.icai.org or the Guidance Notes supplied along with the examination application forms.

3. What is the procedure for verification of marks?

A candidate can apply for verification, within a month from the date of declaration of results, giving specific details of the following and pay the applicable fees:
• Student Name
• Student Registration No
• Exam-Intermediate (IPC)/Final/CPT
• Month and year of the exam
• Roll No
• Paper(s)/subjects to be verified
• Address for communication
The procedure for making an application for verification is given at FAQ below.

4. How do I apply for verification of answer books?

If you are a Common Proficiency Test (CPT) or Post Qualification Courses (PQC) examinee, you will be required to apply physically through a handwritten request duly signed by you along with a demand draft for the applicable fee, drawn in the name of The Secretary, The Institute of Chartered Accountants of India, payable at New Delhi. If you are a Hindi medium candidate, your request should be in Hindi. Typewritten applications will not be entertained. There is no standard format as such for such application. You may write the request in the normal course.

In case you are a Intermediate (IPC) or Final examination candidate, you will be required to apply online at http://icaiexam.icai.org and also pay the applicable fee online through the payment gateway.

You can login through your UserID and password created at the time of filling up the online application for admission to examination and apply from your dashboard. You will have to upload the scanned copy of your handwritten request. However, there is no need to send the print-out of the on-line verification application by post.

Handwritten application for verification by Final / Intermediate (IPC) candidates will not be accepted. They will be required to apply online only.

5. Where should the physical application of CPT / PQC examinees be sent:

The physical application for verification of CPT / PQC examinees along with the fees should be sent so as to reach ICAI within a period of one month from the date of the declaration of results, at the following address, by Speed Post or Registered Post:
The Joint Secretary (Exams)
The Institute of Chartered Accountants of India
ICAI Bhawan
Indraprastha Marg
New Delhi 110 002
Do not send your application by courier/ordinary post. Please superscribe the envelope the words “APPLICATION FOR VERIFICATION OF ANSWER SHHETS” along with the name / month & year of the exam.

6. What is the fee for verification of marks?

• For Final, Intermediate (IPC)/ATE/Units-Rs 100/- per paper subject to a maximum of Rs 400/- for all the papers of a group/both groups/Unit.
• For CPT: Rs 200/-.
• For Post qualification courses ISA-AT, DIRM, ITL & WTO, MAC/TMC/CMC: Rs 500/-

7.Apart from the applicable verification fee payable to the, are there any other charges to be paid by the candidate online?

Yes. In addition to the applicable fee payable to the Institute by the candidate towards exam related services, they will be required to pay bank charges at the following rates, while paying the said fee, online through the payment gateway. These are charges payable by the candidate to the bank and will be recovered along with the applicable fee payable to the Institute:-

Domestic Credit Cards: 0.50% + GST

Domestic Debit Cards / Rupay Cards:-
Upto Rs. 2000 : Nil
Greater than Rs. 2000 : 0.9% + GST

International Cards: 0.5% + GST
Net Banking: Nil

BHIM UPI: Upto Rs.2000 : Nil
Greater than Rs.2000 : 0.65% + GST

8. What is the mode of payment of the verification fee?

(a) For physical applicants
In case you are submitting a hand written application form for verification, it has to be accompanied by a demand towards the verification fees. The demand draft should be drawn in favour of "The Secretary, The Institute of Chartered Accountants of India" payable at New Delhi and sent along with the application for verification.

(b) For online applicants
In case you are submitting an on-line application for verification, you can pay the verification fee on-line thru Net Banking or Credit / Debit Cards (Master / Visa / Maestro / Rupay / BHIM UPI), through the payment gateway.

If you are a Common Proficiency Test (CPT) or Post Qualification Courses (PQC) examinee, you will be required to apply physically through a handwritten request duly signed by you with a demand draft for the applicable fee, drawn in the name of The Secretary, The Institute of Chartered Accountants of India, payable at New Delhi. If you are a Hindi medium candidate, your request should be in Hindi. Typewritten applications will not be entertained. There is no standard format as such for such application. You may write the request in the normal course. In case you are an Intermediate (IPC) or Final examinee, you will be required to apply online at http://icaiexam.icai.org and also pay the applicable fee online through the payment gateway.

9. I have already applied for inspection/certified copies of my evaluated answer books. Can the same application be treated as an application for verification also? Can I apply for verification after I inspect/get copies of my evaluated answer books? Can I apply for, both, verification as well as inspection/certified copies of my evaluated answer books?

Before providing certified copies/inspection of evaluated answer books to the examinees, verification of answer books, within the scope of Regulation 39(4), is also carried out, by the office, suo motu, in respect of all applications for inspection and/or certified copy of evaluated answer book(s) and in case of any discrepancy leading to increase in marks, a revised statement of marks is also sent to you.
However, in case you still notice discrepancy, within the scope of verification as envisaged in Regulation 39(4), upon receipt of certified copies/inspection of evaluated answer books, you can bring it to the notice of the office, immediately on receipt of certified copies/inspection of evaluated answer books.
In case your request for verification / supply of certified copies of answer books, relates to more than one paper, there is no need to submit two different applications. Further, in case you wish to apply for both verification as well as inspection / certified copies, you may send two separate applications for each.

10. How long does it take to get verification result?

The verification process is meticulously drawn up exercise and it therefore takes time which may run to about 6-8 weeks. Though it will be our endeavour to inform the outcome of verification in respect of an exam at the earliest, yet the same cannot be assured, due to time consuming processes involved. However, all such candidates who do not receive the response latest by upto 15 days before commencement of the next exam, may send an email to the exam dept. at the contact details given in answer to Question Number 14.

11. What are the possible outcomes, that may arise out of verification of marks:

The verification exercise may result in
• No change of marks; or
• Increase of marks, impacting result and/or exemption in one or more paper(s) ; or
• Increase of marks, which does not have an impact on result or exemption in one or more paper(s) or
• Increase in marks in one or more paper(s) and decrease in marks in some other paper(s)
• Decrease of marks
Online applicants can check the outcome of their application for verification from http://icaiexam.icai.org.

In case the outcome of verification of online applicants is “ No Discrepancy”, no separate communication will be sent physically. You can download and print the letter communicating “ No Discrepancy” from the website http://icaiexam.icai.org.

In case your marks get revised pursuant to verification, you will be sent a letter communicating the same along with your revised statement of marks by speed post at your address.

12. Can I get a refund of verification fees in case of change in marks pursuant to the verification?

Yes. In case of change in marks, the verification fee is refunded to you automatically. There is no need to make a separate claim for refund. In case, you have also applied for the next exam, pending the outcome of the verification and the outcome of verification, results in your passing the earlier exam, the examination fees paid by you for the next exam is also refunded or you may apply for change in group applied for next examinations.No such refund is made in case of an application for inspection / certified copy(ies).

13. I applied for certified copies of my answer books and got them. However, pursuant to suo motu verification carried out by the office, upon my application for certified copies, marks awarded to me got revised. Will I get refund of the fee paid by me for getting certified copies?

No. Fee paid for obtaining certified copies is not refundable, under any circumstances.

14. I have not received any communication from the Institute regarding my application for verification of marks of the previous exam, so far. However, the last date for submission of application form for the next exam, is fast approaching. Should I apply for the next exam or not?

You may submit your examination form for the forthcoming examination, pending receipt of the outcome of verification of answer books of the earlier exam (please refer FAQ 11 also). However, no extension of time for submitting of examination application form will be allowed under any circumstances.

15. How do I come to know the outcome of my verification application?

The outcome of the verification of all those who had applied will be hosted on the website http://icaiexam.icai.org.
You can check the said website from time to time for the outcome.

In case the outcome of your verification is “ No Discrepancy”, no separate communication will be sent physically. You can download and print the letter communicating “ No Discrepancy” from the website http://icaiexam.icai.org.

In case marks of online applicants get revised pursuant to verification, you will be sent a letter communicating the same along with your revised statement of marks by speed post at your address.

You can also send an email at the following email IDs, as per the exam:
cpt_exam@icai.in
intermediate_examhelpline@icai.in
final_examhelpline@icai.in
dms_examhelpline@icai.in (for Post Qualification Courses)

Section B

FAQs on submission of on-line applications for verification of answer books

16. Can I make multiple applications for verification of my marks, online?

No. Only one verification application per registration number is accepted online. Hence, please make up your mind on the papers you would like apply for, before applying online.

17. What are the steps involved in making an on-line application?

• Go to http://icaiexam.icai.org
• login through your UserID and password and Click on "ApplyNow" against the activity ‘Verification’ from your dashboard.
• A data entry screen will appear. Fields relating to your name, registration number and medium of the examination would be populated from the data base. You will have to enter the following data in the respective fields:
• Select the papers you want to be verified.
• Please note that you can only select the papers in which you had appeared. In case of any wrong selection, the system will give an error message "Invalid selection".
• Enter Bank account details for processing refund in case of change in marks.
• Upload scanned copy of your handwritten application ( duly signed) containing all the relevant details. If you had opted for Hindi medium in the examination, then the application must be in Hindi and if you appeared in the Exam in English, then the application must be in English.
• In case of any discrepancy between the papers to be verified as mentioned in the scanned image and those ticked in the portal, the latter shall prevail.
• Once you select "Save and Preview" on the said screen, a confirmation page with the details, name, registration number, roll no., address, mobile no. landline number, email address and papers to be verified etc will appear. Please check all the details entered by you including the scanned image uploaded. You have to confirm the data you have filled in, by clicking on the "CONFIRM" button. In case any of the details you have filled in is not correct, you can go back and make the necessary corrections wherever required, come back and confirm.
• Once you confirm the data, you will be directed to the payment page where you can make the payment either through your credit/debit card, master/visa/maestro. Payment by net banking is not permitted.
• Once payment is successful, a payment confirmation page will appear on the screen giving details of Roll No., Paper/s applied for verification, Amount Paid, Transaction response, control no etc with a remark "TRANSACTION SUCCESSFUL", against the transaction response. The application will be successful Only when the Control Number is correctly appearing and that it is not Null or Zero.
• Take a print out of the payment confirmation page, which serves the purpose of acknowledgement from the Institute and keep it safely for your reference. That will be the acknowledgement. Remember to quote the transaction number appearing on the payment confirmation page in all future correspondence on the subject with the Institute.
• If the transaction is not successful, you can retry.

18. The amount of verification fee got deducted from my bank account but I did not get a "Successful" transaction screen. What do I do now?

If the screen shows the status of your transaction as "Not successful" or the Control Number is blank/zero, then that means your verification request is not received by us, even though the fee might have been deducted from your bank account. In such cases, office will not be able to process your application, since the application is not there with the office. The fee relating to the failed transaction will be credited back to your bank account as per the procedure, prescribed in answer to question number 11. The status of your payment attempts can be checked against the relevant activity by clicking of the 'Payment' icon.

18. Is it necessary that I should upload scanned copy of my handwritten verification application on the portal? What happens if I do not upload the same?

Yes. It is mandatory to upload scanned copy of your handwritten verification application (duly signed by you) on the portal. In case you are unable to do so or you are not able to log onto the portal, you can send your hand written verification application along with the Demand Draft for the applicable fee by speed post/registered post to the following address:

The Joint Secretary (Exams)
The Institute of Chartered Accountants of India
Indraprastha Marg
New Delhi 110 002

Please note that if the uploaded scanned image is not your handwritten application, but of some other document, then also your application will not be processed by the office. Such an application, even if it is a "SUCCESSFUL TRANSACTION", will not be treated as a valid application and will not be processed.

20. Can I start filling in the application for verification on-line and complete the same later?

Yes, you can do so, until you make successful payment, after which stage you cannot make changes.

21. While making an online verification application, the verification fee got deducted twice from my bank account. How do I get a refund of the excess amount paid by me? What is the procedure for claiming the excess fee payment arising on account of multiple payments/lost/failed transactions etc?

Multiple payments, if any, received by the Institute for a single student, will be identified by the system and are refunded for the credit of the respective bank accounts from where they originated, by the office, within 30 days of the last date for submission of application.

In case you do not get a refund within 30 days from the last date for submission of application, you can claim by writing to us within 45 days from the last date for submission of application, along with documentary evidence, such as bank/credit card statement, of having paid the verification fees more than once. ICAI will verify the same and refund the excess amount received, if any, paid by you.

22. I have filled the on-line verification application and paid the verification fees on line. Do I still have to take a print out and send it to ICAI and if yes, where should I send it?

No. Once you have received confirmation on the screen that your transaction is successful, you need not send anything further by post.