Candidates of the Professional Competence Examination are allowed to opt for Hindi medium for answering question papers. Candidates desirous of answering questions in Hindi shall exercise their option at the very outset while making application for admission to the examination by selecting the relevant option. The option is available for all the papers of a Group or Both Groups in entirety as may be applicable. In other words, if a candidate appears in a Group, he can opt for Hindi medium only for that Group. If he appears in both the Groups then he has to exercise option for both the Groups and not for a single Group. No paper-wise option is allowed. If a candidate who has not exercised his option to answer the papers in Hindi in the application, but answers in Hindi, he will not get any credit for his answers. The option exercised once shall be final and cannot be changed subsequently. In the absence of a clear indication by the candidate about the medium opted by him, English medium will be reckoned as the medium of answers. If a Hindi medium candidate answers all questions or a question or part thereof in English, he will not get any credit for such answer. However, Hindi medium candidates can write numbers, figures, technical phrases/terms in English and can also solve numerical questions thereof in English. Similarly, if a English medium candidate answers all questions or a question or part thereof in Hindi, he will not get any credit for such answer.
(11) Requirements for Passing the Professional Competence Examination (PCE) :
(1) A candidate may appear in both the groups simultaneously or in one group in one examination and in the remaining group at any subsequent examination. He shall ordinarily be declared to have passed the Professional Competence Examination if he passes in both the groups.
(2) A candidate shall ordinarily be declared to have passed in both the groups simultaneously, if he –
(a) Secures at one sitting a minimum of 40 per cent marks in each paper of each of the groups and minimum of 50 per cent marks in the aggregate of all the papers of each of the groups ; or
(b) Secures at one sitting a minimum of 40 per cent marks in each paper of both the groups and a minimum of 50 per cent marks in the aggregate of all the papers of both the groups taken together.
(3) A candidate shall be declared to have passed in a group if he secures at one sitting a minimum of 40 per cent marks in each paper of the group and a minimum of 50 per cent marks in the aggregate of all the papers of that group.
(4) A candidate who has passed in any one but not in both the groups either of the Professional Education (Examination – II) under the syllabus as specified by the Council under sub-Regulation (5) of regulation 28B of the Chartered Accountants Regulations, 1988 effective from October 2001, the Examination for which commenced from November, 2002 or of the Intermediate Examination as per syllabus under paragraph 2A of Schedule ‘B’ to the Chartered Accountants Regulations, 1988 shall be eligible for exemption in that particular group and shall be required to appear and pass in the remaining group in order to pass the Professional Competence Examination.
(5) The Council may frame guidelines to continue to award exemption in a paper(s) to a candidate, granted earlier under the syllabus as specified under sub-regulation (5) of Regulation 28B of the Chartered Accountants Regulations, 1988 for the unexpired chance or chances of the exemption in the corresponding paper or papers for the papers or papers in which he had secured exemption if the corresponding paper(s) exists in the new syllabus as be specified by the Council. On appearing in the examination of the corresponding paper(s) for the paper(s) in which he had failed, he shall be declared to have passed the examination if he secures at one sitting a minimum of 40 percent marks in the corresponding paper(s) for the paper(s) in which he had failed earlier and a minimum of 50 per cent marks in the aggregate of all the papers of the group including the marks of the paper(s) in which he had earlier been granted exemption by the Council. In other words, a Professional Education (Examination–II) student who has been granted an exemption under Regulation37A (7) in one or more papers shall continue to enjoy the said exemption in the corresponding paper(s) for the unexpired chance(s) under Professional Competence Examination as shown below:
Valid Exemption in Professional Education ( Examination – II )
Corresponding Exemption in New Professional Competence Examination
Group – I
Paper 1: Accounting
Paper 2: Auditing
Paper 3: Business and Corporate Laws
Group – I
Paper 1: Advanced Accounting
Paper 2: Auditing and Assurance
Paper 3: Law, Ethics and Communication
Group – II
Paper 4: Cost Accounting and Financial Management
Paper 5: Income Tax and Central Sales Tax
Paper 6: Information Technology
Group – II
Paper 4: Cost Accounting and Financial Management
Paper 5: Taxation
Paper 6: Information Technology and Strategic Management
(6) Notwithstanding anything contained in sub-regulations (1) to (5) of Regulation 37B of the Chartered Accountants Regulations 1988, a candidate who fails in one or more papers comprised in a group but secures a minimum of 60 per cent of the marks in any paper or papers of that group shall be eligible to appear at any one or more of the immediately next three following examinations in the paper or papers in which he secured less than 60 percent marks. He shall be declared to have passed in that group if he secures at one sitting a minimum of 40 percent marks in each of such papers and a minimum of 50 percent of the total marks of all the papers of that group including the paper or papers in which he had secured a minimum of 60 percent marks in the earlier examination referred to above. He shall not be eligible for any further exemption in the remaining paper(s) of that group until he has exhausted the exemption already granted to him in that group.
The implications of above paragraphs are clarified below for general information of candidates:
(a) That in order to derive benefit of this proviso, a candidate who has failed in a group, should have secured a minimum of 60 marks in any paper/s of the group.
(b) That the above exemption is automatic and will be found indicated in the statement of marks issued to the candidate.
(c) That the marks of 60 or more secured in one or more papers mentioned in sub para (a) above are carried forward automatically for the immediately next three following examinations.
(d) That the candidates will be declared to have passed in the said group in any one of the next three following examinations if he secures in a single sitting a minimum of 40 percent marks in each of the other papers and an aggregate of 50 percent marks. For the purpose of arriving at the aggregate as already stated in sub-paragraph (c) above, 60 marks or more secured earlier will also be taken into consideration.
(e) That the exemption will be granted only when a candidate is present in all the papers of the group. The candidate is not eligible for any further exemption in that group under this proviso in the next three following examinations (i.e. till the validity of the exemption already granted)
(12) Surrender of Exemption:
It has also been decided to allow the candidates to give option for surrendering the valid exemption already secured, in to, in a paper or papers on the basis of 60 per cent marks, on the conditions that (i) exemption surrendered once shall be effective for all times to come for all the chances (i.e. up to a maximum of three immediate next examinations or all remaining chance/s and under no circumstances the candidates shall be allowed to claim the surrendered exemption in future; and (ii) on furnishing an affidavit to this effect and in the prescribed proforma (which can be obtained from the Institute on request) on a non-judicial stamp paper of the value as applicable in the respective State, candidates can exercise the option to surrender the exemption at any time during the currency of the validity of exemption but before the date prescribed for doing so i.e. 6th September, 2011 in the case of November, 2011 examinations.
A candidate who wants to surrender the valid exemption, in to, secured in a paper or papers on the basis of 60 per cent marks in any of the immediate last three examinations (i.e. May 2010 , November 2010 & May 2011) is advised in his own interest to write separately to the Additional Secretary (Examinations) informing him of his decision to surrender the exemption, in toto, along with a photocopy of the relevant Statement of Marks to enable the office to send further details in this regard and the proforma of the affidavit to be executed by the candidate. Candidates should note carefully that the surrender of exemption shall become effective only after furnishing the requisite affidavit and on issue of confirmation letter to this effect by the Institute.
Candidates are advised in their own interest, to send the letter for surrender of exemption separately by REGISTERED /SPEED POST to the Additional Secretary (Exams) so as to reach him on or before 6th September, 2011 and the same should not be enclosed along with the examination form. The Institute shall not accept the responsibility for any such request not received upto 6th September, 2011 or sent along with the examination form in the same envelope. Candidates are also advised not to write about their intention/ decision to surrender the exemption in the examination form and no cognizance of such writing/noting/request in the examination form will be taken.
(13) Refund of Fees:
The fee once paid by candidate shall not be refunded / adjusted under any circumstances and no correspondence in this regard shall be entertained. However failure in electronic transmission, double payments, lost transaction (after payment) will be considered for refund provided the request is received within 60 days of the last date of submission of the form for which you may write to firstname.lastname@example.org alongwith the credit/debit card statement showing these transactions.
(14) Guidelines for providing the assistance of a writer:
Candidates, who cannot write due to permanent physical/neurological/visual disability and require the services of a writer, may
apply to the Institute for the assistance of a writer. The writer shall be a student of a lower grade of education than the candidate.
While a candidate himself will be permitted to arrange for a writer as per educational qualifications prescribed above, the same
shall be subject to the satisfaction of the Centre Superintendent. A certificate in proof of the educational qualification of the writer
should be produced to the Centre Superintendent. The Centre Superintendent shall arrange a suitable room for such disabled
candidates and he will arrange for a writer to the candidate in case the candidate is unable to arrange fro the same by himself.
The expenses towards remuneration to the writer will have to be borne by the candidate concerned.
Procedure to be adopted for grant of extra time/writer’s help:
Candidates who need extra time for writing the exam/writer’s help, due to permanent physical/neurological/visual disability, may
apply to the Institute, in own hand writing if he/she can write. Else, his/her representative may write the application.
The application should be accompanied by the following:
(a) Certified true copy of the certificate issued by a Doctor of the level of not less than Civil Surgeon of a Government Hospital to
the effect that the disability is of permanent nature and specifying clearly the nature and extent of permanent disability.
(b) Certified true copies of permission, if any, granted by the State Higher Secondary Board/University/ICAI in candidate’s 10+2
or degree examination or other examination of ICAI in which he/she had earlier appeared.
(c) Attested full size latest photograph indicating the name of the candidate on the photograph itself, for our record.
(d) Any other document in support of request for grant of the facility of a writer and/or extra time as aforementioned.
Cases of injuries or disablement of a temporary nature such as fracture of the right or left arm, forearm, or dislocation of
a shoulder, elbow or wrist etc., are not eligible for extension of the facility of writer/extra time.
Please note that the application in this regard along with the enclosures should be sent at the following address:
The Additional Secretary (Exams)
The Institute of Chartered Accountants of India,
New Delhi 110 002.
Please note that the application in this regard along with the enclosures should be sent separately and not along with the exam application form, atleast four weeks before the date of commencement of the exam.
(15) In the event of furnishing any wrong information/declaration, the admission shall automatically become invalid.
(16) For any/all dispute(s) relating to examinations conducted by the Institute of Chartered Accountants of India, the Courts at Delhi shall have exclusive jurisdiction.
(17) Verification Fees:
The fee for verification of answer books is Rs.100/- per paper subject to a maximum of Rs.400/- for all the papers of a group/both groups. The application essentially in the candidate’s own handwriting indicating Roll No., address, and paper(s) to be verified should be submitted within a month from the date of declaration of result. Typewritten applications are not entertained. There is no provision for revaluation of papers. There is no standard application form. Request for verification will be considered only after the application in his/her own handwriting in Hindi language if the medium of examination was Hindi else in English language duly signed with requisite fee by way of DD in Favor of The Secretary, the Institute of Chartered Accountants of India and payable at New Delhi has been received within one month from the date of declaration of result. Candidate should not write their email ids, Mobile /LandLine telephone numbers in such verification requests.
Though, it will be our endeavor to inform the outcome of verification exercise in respect of May 2011 exam, as sought by the candidate latest by 15th October, 2011 to the candidates, yet the same cannot be assured. However, all such candidates who do not receive the response by 15th October, 2011 are advised to write e-mail to Additional Secretary at email@example.com for necessary action.
Candidates are advised to submit their examination form for the forthcoming examination, if they so wish, pending receipt of the outcome of verification of answer books of the immediate preceding examination i.e., May, 2011.
(18) Check –List for candidates :
Candidates are requested to ensure that all columns of the application are filled up correctly and before the same is submitted online.