Guidance Note for Filling Inter (New) May 21 CA Exam Forms

Guidance Note for Filling Inter (New) May 21 CA Exam Forms

THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA

INTERMEDIATE NEW EXAMINATION / ACCOUNTING TECHNICIAN EXAMINATION - May, 2021

(Under Regulation 28G(4) of the Chartered Accountants Regulations, 1988)

NOTES FOR INFORMATION AND GUIDANCE OF APPLICANTS

ATTENTION CANDIDATES

1. Ensure that you are filling the correct exam form. In other words, check the exam application form to see if it relates to Intermediate(IPC)(Old) course or Intermediate(New) course, before you apply. 2. Detailed instructions on filling up the exam forms online are enclosed. Candidates are advised to read, understand and follow the instructions carefully while filling up the form. Please also read the FAQs for Online Forms Intermediate hosted on https://icaiexam.icai.org 3. Filling up valid E-mail address, Mobile Number and Personal Identification Number (PIN) at the respective column(s) in the examination form is mandatory. Before proceeding to fill up the exam form online, candidates may keep following items for their readyuse: a. Copy of registration letter of group(s) in which he or she wishes to appear in May, 2021 to carefully note and apply against their correct Registration Number b. Scanned copy of the Certificate of Service (wherever applicable). Candidates may note that uploading of Certificate of Service as applicable to them is a mandatory requirement for candidates who have joined/converted to Intermediate through Direct Entry Scheme - Graduates/Post Graduates and have commenced their article ship or Candidates who registered for Intermediate (IPC) course through CPT route and appeared in the Intermediate (IPC) Examination in one or both groups but did not qualify both groups or either of group and converted to Intermediate under the Direct Entry Scheme and commenced practical training. For doing this, before proceeding to fill up the exam form, candidates are advised to download the format of certificate which are available on the home page of https://icaiexam.icai.org “May, 2021 > Exam Details”, fill in the particulars, get it attested from Principal/Member, scan the same as a Jpg/Jpeg file of size 100-300Kb/ 200DPI resolution and keep it ready for uploading. While uploading, candidates are advised to give an undertaking that the image being uploaded pertains to the May, 2021 exam. c. Master/Visa/Maestro Credit/Debit Card/Rupay/BHIM UPI for making online payment, payment by Internet banking is also permitted. 4. After filling up the form, check the same to see if all the details, (more particularly the fields relating to registration number, gender, medium, centre, eligibility criteria and Exam Applied), have been filled in correctly before you proceed to make onlinepayment. 5. Candidates are advised to keep a copy of PDF file generated on successful payment, for future reference. 6. Do not wrinkle / fold the PDF form while posting/submitting. The PDF is required to be submitted/sent to examination department ONLY in case the candidates photograph and signature are not displayed on the screen while filling his exam application. Such applicants are required to take a print out of their exam form, affix their photograph and signature at the designated place and get the form attested by a Chartered Accountant or a Gazetted Officer or Head of an Educational Institution as applicable and submit the same at the designated office/s of ICAI. Those candidates whose photograph and signatures are appearing in the pdf, while filling their exam application, need NOT submit a print out of their exam form at the office/s of ICAI. 7. Exam fees is to be remitted Online only using Master/Visa/Maestro Credit/Debit Card/Rupay/BHIM UPI. Payment through Net Banking is also accepted. Read Paragraph 5 for details. 8. Admit cards of all the candidates will be hosted on icaiexam.icai.org generally 14 days prior to the commencement of the examination. Candidates may print their admit cards from the website, No physical admit card will be sent to any candidate. 9. For downloading/printing of the admit cards from the above mentioned website, candidates will have to log-in to the site icaiexam.icai.org and print the admit card from their dashboard 10. Candidates have the option of writing the answers in Hindi or in English. Such option should be clearly exercised at the time of filling up the form. Read Paragraph 7 for details. 11. Candidates with permanent disability are advised to refer to Paragraph 8 carefully. 12. Those who have passed one of the Groups but not both the groups of the erstwhile Intermediate examination held under the syllabus prescribed in Paragraph 2A of Schedule B of CA Regulations 1988 ( i.e. erstwhile Intermediate exam held in November 1994 and thereafter), or PE II or PCE or IPCE or first group of Intermediate(IPC) are eligible to appear under the Unit Scheme of Intermediate Examination, upon conversion to the Intermediate course. Those who have passed one of the Groups but not both the groups of the erstwhile Intermediate examination held under the syllabus prescribed in Paragraph 2 of Schedule B of CA Regulations 1988 ( i.e. erstwhile Intermediate exam held prior to November 1994), are not eligible to appear under the Unit Scheme of Intermediate Examination. Such candidates are required to convert to the Intermediate course and appear in both the Groups of Intermediate examination, either separately or together, in the normal course, if they want to pursue the course. Please refer to the announcement on "Exemption(s) in a paper(s)" and "Intermediate Examination-Unit Scheme" dated 9/1/2018 hosted at www.icai.org. Same is reproduced as Appendix-A & B. 13. IMPORTANT DATES

Last Date For Submission of Online Application	Without Late fees	With Late fees of Rs. 600/- (US Dollar $10)
	13th April, 2021	16th April, 2021

14. Late Fee is applicable from 14th April, 2021 to 16th April, 2021. (i) Those candidates whose photographs and signatures are appearing on the PDF, need not send the printout of the PDF to ExamDept. (ii) Applicants whose photograph / signature are not appearing on the PDF have to affix their photograph & sign the PDF before necessary attestation and dispatch/submit the same to Exam Section. (iii) Last Date for Receipt of Printout of Exam Application form (PDF) filled Online after affixing photograph and specimen signature (if the same are not appearing in the pdf) and signing the declaration duly countersigned by a member of the Institute//Principal/Gazetted Officer is 20th April, 2021. Printout of Exam Application form (PDF) received after 20th April, 2021 will not be entertained under any circumstances. Therefore, candidates are advised to fill up the exam forms online at an early date to avoid last minute technical glitches and send the PDF form generated at least 3-4 days in advance of the last date. IMPORTANT : Candidates are advised NOT to paste the photographs over the photographs already appearing in the PDF from the system (based on the respective candidates photograph and signatures appearing in the previous Exam forms submitted by him) or sign over the signature already appearing in the PDF from the system as NO cognizance of the same will be taken and such changes will be summarily ignored. 15. Contact details: The Additional Secretary (Exams) The Institute of Chartered Accountants of India ICAI Bhawan Post Box No. 7112 Indraprastha Marg New Delhi 110 002 Helpline Telephone Numbers: 0120-3054 851, 3054 852 , 3054 853, 3054 835,4953 751, 4953 752, 4953 753, 4953 754. E-mail address: [email protected] 16. Admit Cards and Results will be hosted onicaiexam.icai.org 1) The next Intermediate Examination / Accounting Technician Examination (ATE) under the syllabus as specified by the Council in accordance with Regulation 28G (4) of the Chartered Accountants Regulations, 1988 as amended vide the Chartered Accountants (Amendment) Regulations, 2017 (as published in the Gazette of India: Extraordinary, dated 25th May, 2017 and Notification No. 1-CA(7)/178/2016 published in the Gazette of India, Extraordinary dated 25th May, 2017) will be held in May, 2021. The students of Professional Competence Course or the erstwhile Professional Education - (Course II) and erstwhile Intermediate Course covered under previous syllabus as per para 2 or 2A of schedule B to CA Regulations, 1988and Intermediate(IPC) now wishing to appear, if otherwise eligible and converted into Intermediate Course, have to fill up this form. Students converting from the erstwhile Intermediate, PE- II or Professional Competence Courses and Intermediate(IPC) may see the Board of Studies Announcement dated 9/1/2018 which is reproduced as Appendix-A & B. 2) Dates and Timings of the Examination:

Group I
Paper	Subject	Date	Day	Timings(IST)
1	Accounting	22.05.2021	Saturday	3.00 P.M. to 6.00 P.M.
2	Corporate and Other Laws : Part I: Company Law Part II: Other Laws	24.05.2021	Monday	3.00 P.M. to 6.00 P.M.
3	Cost and Management Accounting	27.05.2021	Thursday	3.00 P.M. to 6.00 P.M.
4	Taxation Section A: Income Tax Law Section B: Indirect Taxes	29.05.2021	Saturday	3.00 P.M. to 6.00 P.M.
Group II
Paper	Subject	Date	Day	Timings(IST)
5	Advanced Accounting	31.05.2021	Monday	3.00 P.M. to 6.00 P.M.
6	Auditing and Assurance	02.06.2021	Wednesday	3.00 P.M. to 6.00 P.M.
7	Enterprise Information Systems and & Strategic ManagementSection A: Enterprise Information SystemsSection B: Strategic Management	04.06.2021	Friday	3.00 P.M. to 6.00 P.M.
8	Financial Management & Economics for Finance	06.06.2021	Sunday	3.00 P.M. to 6.00 P.M

Note: (i) Examination timings at Abu Dhabi, Dubai and Muscat Centres will be 1.30 P.M. to 04.30 P.M. Abu Dhabi, Dubai and Muscat local time equivalent to 3.00 P.M. to 6.00 P.M. (IST). Examination timings at Bahrain, Doha, Kampala and Kuwait Centres will be 12.30 P.M. to 03.30 P.M. Bahrain, Doha, Kampala and Kuwait local time corresponding/equivalent to 3.00 P.M. to 6.00 P.M. (IST). Examination timings at Kathmandu centre will be 03.15 P.M. to 06.15 P.M. Nepal local time equivalent to 03.00 P.M. to 06.00 P.M. (IST). (ii) There will be no change in the examination schedule in the event of any day of examination schedule being declared a Public Holiday by the Central Government or any State Government. 3) Bifurcation of Paper 4- Taxation & Paper-7 Enterprise Information Systems & Strategic Management of Intermediate Examination into two sections: Paper 4- Taxation of Intermediate and Paper-7 Enterprise Information Systems & Strategic Management of Intermediate have been bifurcated into two sections. Accordingly, the question paper in respect of Paper 4 will have two sections.

• Section A- covering questions from Income Tax Law
• Section B- covering questions from Indirect Taxes

Similarly the question paper in respect of Paper 7 will have two sections.

• Section A- covering questions from Enterprise Information Systems
• Section B- covering questions from Strategic Management

The said papers will continue to be held in a single session of 3 hours. Candidates will be required to write their answers in respect of each of the sections in two separate answer books. They will be required to write answers relating to Income Tax Law in the answer book meant for Section A ( duly marked "A" ) and those relating to Indirect Taxes Law in the answer book meant for Section B( duly marked "B"). Consolidated marks of both the sections would be indicated in the statement of marks. The paper will be treated as a single paper for the purpose of passing requirements, exemptions and for providing certified copies. With effect from May 2019 examinations, following papers of both Intermediate (IPC) and Intermediate (New) ( i.e., both under old and new syllabus) will have multiple choice questions to the tune of 30 marks and other questions of descriptive nature to the tune of 70 marks.

Intermediate New		Intermediate(IPC)
Paper	Subject	Paper	Subject
2	Corporate and Other laws	2	Business Laws, Ethics and communication
4	Taxation	4	Taxation
6	Auditing and assurance	6	Auditing and assurances
7	Enterprise Information system and strategic management	7	Information Technology and Strategic Management

Details are as follows:

(i) In each of the above papers, the weightage for objective type questions would be 30%. The remaining questions i.e., 70% of the paper would be as per the present pattern of assessment.

(ii) The objective type questions will be for 30 Marks in each 100 marks paper. They would be in the nature of multiple choice questions (MCQs) carrying 1 or 2 marks. Each MCQ will have 4 options, out of which 1 option would be the correct answer. The 1 mark MCQs would be in the range of 10 to 16 MCQs; the 2 mark MCQs would be in the range of 7 to 10 MCQs.

(iii) The MCQs will be compulsory and there would be no internal or external choice in them.

(iv) The MCQs may be either knowledge-based or application-based. The skill level would be either “knowledge and comprehension” or “application and analysis”.

(v) There will be no negative marking for wrong answers.

(vi) No reasoning is required for answers to MCQs.

4. Admission requirements in brief (full reference should be made to the Chartered Accountants Regulations, 1988 and amendments thereof and the various announcements, referred to hereinafter, hosted on www.icai.org)