Procedure for Verification of Answer Books of Chartered Accountants-Final, IPC Examination

Procedure for Verification of Answer Books of Chartered Accountants-Final, IPC Examination

As per the provisions of regulation 39(4) of Chartered Accountants Act, 1988, The Institute of Chartered Accountants of India gives candidate a choice for verification of marks/answer sheets in case they are not satisfied with the marks awarded to them. The verification of marks can be done for all the levels of Chartered accountancy exams namely CPT (Common Proficiency Test), Intermediate (Integrated Professional Competence examination), Final examination.

The process of verification of marks covers the following; checking whether the answer book(s) compilation is?complete,?whether any question or part thereof has remained?unvalued, 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, whether the?handwriting?of the candidate in all the answer books is the same.

Question : What are the options available for the application for verification of marks?

Answer :?The application for verification of marks can be submitted either physically or online along with the requisite fees within one month from the date of declaration of results.

  • Online application needs to be submitted on?
  • The physical application needs to be in own (candidate?s) handwriting.
  • The fees for verification of marks remain the same in both types of application.

Question : How should the physical application be made?

Answer :? The physical application needs to be in own (candidate?s) handwriting. If the candidate had opted for Hindi medium in the examination, his/her application should be in Hindi. Typewritten /computerized applications will not be entertained. And pay the verification fees through demand draft. The below mentioned contents are must.

Question : How should the online application be made?

Answer 😕Log on to
? Click on the menu “Apply online for verification, Inspection and/ Or Certified copies ?.
? Select the examination, papers of which you want to verify
? Enter your roll number and PIN (Personal Identification Number) for the relevant exam. ( as contained in the exam form you had submitted)
? 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:

Email address
Address for communication
Land line number
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”.
? 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 ?SUBMIT? 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 incorrect, 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.
? 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.

Question :What is the format/content of application whether it is online or physical?

Answer :There is no standard format as such for the application(A draft letter format as per requirements of verification procedure). But it should at least contain the following details

  • 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

However, the physical application should be duly signed by the candidate.

Question : What is the fees & mode of payment for verification of marks?

Answer : Fees are different depending upon the level of exam & number of papers for which verification of marks is sought by the candidate.

  • For Final?? Rs. 100/- per subject/ per paper to a maximum of Rs. 400/- for all the papers of a group/both groups.
  • For Intermediate (IPC)?? Rs. 100/- per subject/ per paper to a maximum of Rs. 400/- for all the papers of a group/both groups.
  • For CPT?? Rs. 200/-

Mode of payment for fees depends upon the way the application is made

  • Physical Application?? A demand draft towards the verification fees needs to be drawn in favour of ?The Secretary, The Institute of Chartered Accountants of India?payable at New Delhi. It should be sent along with the application for verification.
  • Online Application?? In case you are submitting an online application for verification, you can pay the verification fee online by using either debit/credit card, through the payment gateway.?Payment by net banking is not permitted.

Question : Where the physical application should be sent?

Answer : The physical application should be sent by Speed Post or Registered Post on the following address

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

It should be sent so as?to reach?within a period of one month from the date of the declaration of results. Students are requested to super scribe the envelope with the name of the exam, i.e Final or Intermediate (IPC), CPT as the case may be. Do not send your application by courier/ordinary post.

Question : How long does it take to get verification result?  

Answer : 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 endeavor 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 up to 15 days before commencement of the next exam may send an email to the exam dept. at the contact details as given below.

Question : What are the possible outcomes that may arise out of verification of marks & how they’ll be communicated to the candidate?

Answer :  The verification exercise may result in

Possible outcomes

  • No change of marks
    ? Increase of marks, impacting result or exemption in one or more paper(s)
    ? Increase of marks, which does not have an impact on result or exemption in one or more paper(s)
    ? Decrease of marks

Communication of the outcome of verification to the candidate

  • Candidates can check the outcome of their application for verification (whether submitted physically or online) from? You can check the said website from time to time regarding the outcome.
  • A written communication is also sent to the candidate concerned, at the address mentioned by him/her in his/her application. In case of revision of marks, a revised mark statement/result (as the case may be) is also sent to the candidate.
  • You can also send an email at the following email IDs, as per the exam:

[email protected]
[email protected]
[email protected]
Help Desk Telephone numbers: 0120 3054 835, 851, 852, 853


Question : 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?

Answer : You may submit your examination form for the forthcoming examination, pending receipt of the outcome of verification of answer books of the earlier exam. However, no extension of time for submitting of examination application form will be allowed under any circumstances.

Question : 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/copies of my evaluated answer books??

Answer?: 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, suomotu, in respect of all applications for inspection and/or certified copy of evaluated answer book(s).
In case you 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, within one month from the date of dispatch of certified copies/ inspection of evaluated answer books.?Hence, you need not make a separate application for verification of answer books, if you have applied/intending to apply for inspection/certified copies of answer books.

Question : Can a candidate get a refund of verification fees in case of change in marks pursuant to the verification?

Answer : Yes. In case of change in marks, the verification fee is refunded to the candidate automatically. There is no need to make a separate claim for refund. In case, he/she had also applied for the next exam, pending the outcome of the verification and the outcome of verification, results in his passing the earlier exam, the examination fees paid by him/her for the next exam is also refunded.

Question : I applied for certified copies of my answer books and got them. However, pursuant to suomotu 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?

Answer : No. Fees paid for obtaining certified copies is not refundable, under any circumstances.

Question: The amount of verification fees got deducted from my account but I do not get a “Successful” transaction screen. What do I do now?

Answer : If the screen shows the status of your transaction as “Not successful”, 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 account as per the procedure.

Question: Can I make multiple applications for verification of my marks? 

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

Question: 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?

Answer : 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 fees by speed post/registered post to the following address:

The Deputy 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.

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

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

Question:While making an online verification application, the verification fees 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?

Answer : 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 accounts from where they originated, by the office, within 45 days of the last date for submission of application.

In case you do not get a refund within 45 days from the last date for submission of application, you can claim by writing to us within 60 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.

Question : 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?

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

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