ICAI Exam Result
ICAI Result 2019 for IPC exam conducted in Nov 2018 has been announced for Old & New Syllabus. Candidates can check here CA IPCC Results 2019 as announced on February 08, 2019 at 4 pm in online mode. CA result 2019 for Intermediate exam has been announced an hour before the scheduled time which was 6 pm as mentioned in a notification released on February 4, 2019. Candidates can also get ICAI CA Result for Intermediate exam on their e-mail and SMS. Candidates can check ICAI IPCC Result by login through Registered Number/Id and Roll Number. Read here to know how to get ICAI CA Results for November 2018 Intermediate exam and other relevant information.
The ICAI Exam Results of CA CPT December 2018, Foundation November 2018, Final November 2018 (Old and New syllabus both) have been announced already. The candidates can check their results on the official website of ICAI. The result, scorecards and merit list are now available on the official website of ICAI. To download CA CPT and other scorecards by using their login IDs.
Check ICAI Exam Results:
Open the official ICAI website in a new window
Click on the links indicating ‘Result’
Click on the link for result/scores of your CA course
Enter roll number and pin or registration number
Click on ‘submit’ to check CA result
ICAI Result Login Window appears as image below:
the results and merit list of candidates securing a minimum of 55% and above marks and up to the 50th rank in the case of final examination are available on the following websites
Click here for ca intermediate result for the exam held in November 2018
icai intermediate exam merit list is available now.
Click here CA IPC (Old) Merit List
Click here CA IPC (New) Merit List
Result through SMS and E-mail
CAFNLOLD(space)XXXXXX (Where XXXXXX is the six-digit Final examination roll number of the candidate)
e.g. CAFNL 000128
To check the final examination result (New Course) the candidate must send the following SMS:
Final CAFNLNEW (space)XXXXXX (Where XXXXXX is the six-digit Final examination roll number of the candidate).
To check the foundation Examination result the candidate must send the following SMS:
CAFNL(space)XXXXXX (Where XXXXXX is the six-digit Final examination roll number of the candidate)
e.g. CAFNL 000128
To check Common Proficiency Test (CPT) result the candidate must send the following SMS For a result the following:
CACPT(Space)XXXXXX (Where XXXXXX is the six-digit Common Proficiency Test roll number of the candidate
e.g. CACPT 000171
and send the message to 58888
The same can be repeated for IPC and IPC – UNITS exam.
ICAI Exam Result: Pass with Distinction
Candidates securing a minimum of 70% marks will be declared “Pass with Distinction” and such remarks will be indicated in the Result Card only.
ICAI Exam Result: Verification
Candidates who wish to apply for verification of answer sheets can apply for the same within a month along with a fee of Rs. 200/- by way d(of a DD in favor of the Secretary, The ICAI, payable at New Delhi.
The scorecards will be sent to the candidates on their mailing address by speed post, after a few days of declaration of result. In case of non-receipt of the scorecard, the candidate must write to email@example.com within 4-5 weeks from the date of result declaration.
ICAI CA CPT/ IPCC/ CA Final Admit Card 2019 released for May Exam
Institute of Chartered Accountants of India has released ICAI CA Admit Card 2019 on May 7, 2019. Candidates who will appear for the (IPCC, CA Foundation And CA Final )exam can visit the official site of ICAI at icaiexam.icai.org.
Institute of Chartered Accountants of India has released ICAI CA Admit Card 2019 on May 7, 2019. Candidates who will appear for the exam can visit the official site of ICAI at icaiexam.icai.org and download the admit card. ICAI will conduct group I & II for CA Foundation, CA Intermediate, CA Final Course and International taxation exam from May 10 to June 13, 2019.
The examination will be conducted in 193 centers across the country and in 5 centers overseas.
ICAI CA Admit Card 2019: Steps to download
Candidates can download the admit card through these simple steps given below.
- Visit the official site of ICAI at icaiexam.icai.org
- Candidates will have to login/register themselves through the login id.
- Click on admit card link available on the newly opened page.
- Download the admit card and keep a hard copy of the same for further need.
Recently, ICAI has revised exam dates for ICAI CA 2019 or Paper 3 and Paper 4 & 5 final exam. The reason for the postponement is due to certain unavoidable circumstances.
Earlier also the examination dates were revised due to the general elections 2019. The examination was scheduled to be conducted from May 2 to May 17, which was postponed to May 27 to June 12, 2019. For any related queries, candidates can visit the official site of ICAI for details.
Source :- TIMESNOWNEWS
Chartered accountants’ body ICAI Thursday said it has released the e-version of a compendium of revised Indian Accounting Standards that incorporate new ICAI standard on leases among other amendments. As part of annual improvements, the Ind AS (Indian Accounting Standards), which is based on International Financial Reporting Standards (IFRS), undergo regular upgradation due to the issuance of new standards or amendments in existing standards by IFRS, the accounting body said in a release. The e-version of the compendium of Ind AS includes amendments that were made in Companies (Indian Accounting Standards) Amendment Rules and became effective on April 1. “During the previous year, there have been certain amendments to Ind AS which have all been incorporated in appropriate places and relevant standards in this updated a version of the compendium,” the release said.
The existing standard on leases has been replaced in the new accounting standards (Ind AS 116). “In the new lease accounting model for lessees, leases will be recognized on balance sheet by recognizing a lease liability with a corresponding ‘right-of-use’ asset,” it said. Ind AS 116 will have an impact on the financial statements of the firms. The extent of the impact would vary across industries depending on the financing and leasing structures prevalent in an industry, the release added. Similarly, the compendium also includes changes that provide guidance as to how uncertainty about a tax treatment should be reflected in the accounting for income tax.
Learn More:- ICAI CA Exam 2019
“The compendium of Ind AS will be highly useful to all stakeholders in particular prepares and auditors of financial statements. ICAI will also continue to engage in disseminating knowledge of these standards and the changes through a series of initiatives including webcasts, workshops, training programmes, and certificate courses,” Institute of Chartered Accountants (ICAI) President Prafulla P Chhajed said.
Source:- Download Here
ICSI (also ICAI) Charging Rs. 500 for certified copies is illegal
As per a recent judgment of the Supreme Court in ICSI v. Paras Jain [Civil Appeal No. 5665/2014, dated 11-4-2019], the High Court held that educational Bodies cannot charge more than RTI fee for providing certified copies to students. The RTI Fee as per RTI Rules, 2012 read with RTI Act, 2005 is Rs. 10 fixed per application + Rs. 2 per page. Hence, charging of Rs. 500 or Rs. 1000 per copy is illegal.
Example: Suppose, a student has written 20 pages. Hence, he can be asked to pay only Rs. 50 (Rs. 10 for application + Rs. 2 per page × 20 pages = Rs. 50).
IN THE SUPREME COURT OF INDIA
CIVIL APPEAL NO. 5665/2014
INSTITUTE OF COMPANIES SECRETARIES OF INDIA (ICSI) v. PARAS JAI
1. This appeal is directed against the order dated 22.04.2014 of the Delhi High Court wherein, while allowing the Letters Patent Appeal, filed by the respondent herein, it set aside Guideline No.3 notified by the statutory council of appellant–Institute of Companies Secretaries of India (ICSI) and directed it to charge fee prescribed as per Rule 4 of the Right to Information (Regulation of Fee and Cost) Rules, 2005.
2. The factual matrix of the case is that the respondent appeared in the final examination for Company Secretary (ICSI) conducted by the Appellant in December 2012. On being unsuccessful in qualifying the examination, the respondent made an application under the Right to Information Act for inspection of his answer sheets and subsequently, sought certified copies of the same from the appellant. The appellant thereafter has demanded Rs.500/per answer sheet payable for the supply of certified copies of answer book(s) and Rs.450/per answer book for providing inspection thereof respectively as per Guideline No.3 notified by the statutory council of the appellant. It is to be noted that the respondent obtained the said information under the Right to Information Act, 2005.
3. Being aggrieved by the demand made by the appellant, the respondent preferred a Writ Petition before the Delhi High Court wherein the Learned Single Judge dismissed the petition. A Letters Patent Appeal was thereafter preferred by the respondent wherein, the Division Bench quashed Guideline No.3 notified by the appellant and held that the appellant can charge only the prescribed fee under Rule 4, The Right to Information (Regulation of Fees and Cost) Rules, 2005.
4. The short issue before us is when the answer scripts of appellant’s examination is sought whether the fee prescribed under Rule 4 of the Right to Information (Regulation of Fee and Cost) Rules, 2005 payable or that under Guideline No. 3 of the Guideline, Rules and Procedures for Providing Inspection and/or Supply of Certified Copies of Answer Book(s) to Students, framed by the Examination Committee of appellant’s statutory Council at its 148th Meeting held on 14.08.2013.
5. The learned counsel appearing on behalf of the appellant argued that it is undisputed that the Right to Information Act, 2005 is applicable to the appellant. However, in light of specific guidelines formulated under the (ICSI) Company Secretaries Act, 1980, the same should be applicable and not that which is provided under the Right to Information Act. He further contends that owing to quashing of Guideline No. 3 by the Division Bench of Delhi High Court, the appellant cannot collect any amount of fee except the one prescribed under Rule 4, The Right to Information (Regulation of Fees and Cost) Rules, 2005 which adds to financial strain on the appellant.
6. On the other hand, the learned counsel appearing on behalf of the respondent submitted that any candidate who seeks his answer scripts under Right to Information Act, 2005 can only be charged under Rule 4, The Right to Information (Regulation of Fees and Cost) Rules, 2005.
Further, the learned counsel submits that the candidates must have a choice to seek the answer scripts either by the avenue under Right to Information Act or under the Guidelines of the appellant framed by the examination committee of statutory Council under the (ICSI) Company Secretaries Act, 1980.
7. Having heard the learned counsels appearing for the parties and we have also meticulously perused the record.
8. The appellant is governed by the provisions of the Company Secretaries Act, 1980 (ICSI) and under Sections 15, 15A and 17, the Examination Committee of the statutory Council has framed Guideline No. 3 providing an avenue to the candidates to either inspect their answer scripts or seek certified copies of the same on payment of the stipulated fees. Guideline no.3 stipulates the payment of Rs. 500 for obtaining certified copies and Rs. 450 for seeking inspection of the same.
“3. Fee of ₹500 per subject/answer books payable for the supply of certified copies of answer book (s) and ₹450 per answer book for providing inspection thereof respectively. The fee shall be paid through Demand Draft drawn in favor of “The Institute of Company Secretaries of India”, payable at New Delhi.”
9. On the contrary, Rule 4, The Right to Information (Regulation of Fees and Cost) Rules, 2005 stipulates,
“4. For providing the information under subsection (1) of section 7, the fee shall be charged by way of cash against proper receipt or by demand draft or bankers cheque or Indian Postal Order payable to the Accounts Officer of the public authority at the following rates:—
(a ) rupees two for each page (in A4 or A3 size paper) created or copied;
(b) actual charge or cost price of a copy in larger size paper;
(c) actual cost or price for samples or models; and
(d) for inspection of records, no fee for the first hour; and a fee of rupees five for each subsequent hour (or fraction thereof).”
10. Thus it is clear that the avenue for seeking certified copies as well as inspection is provided both in the Right to Information Act as well as the statutory guidelines of the appellant.
11. We are cognizant of the fact that guidelines of the appellant, framed by its statutory council, are to govern the modalities of its day to day concerns and to effectuate smooth functioning of its responsibilities under the Company Secretaries Act, 1980. The guidelines of the appellant may provide for much more than what is provided under the Right to Information Act, such as reevaluation, re-totaling of answer scripts.
12. Be that as it may, Guideline no.3 of the appellant does not take away from Rule 4, The Right to Information (Regulation of Fees and Cost) Rules, 2005 which also entitles the candidates to seek inspection and certified copies of their answer scripts. In our opinion, the existence of these two avenues is not mutually exclusive and it is up to the candidate to choose either of the routes. Thus, if a candidate seeks information under the provisions of the Right to Information, then payment has to be sought under the Rules therein, however, if the information is sought under the Guidelines of the appellant, then the appellant is at liberty to charge the candidates as per its guidelines.
13. The appellant has submitted that the Division Bench of Delhi High Court erred in quashing Guideline no.3 which is affecting not only the appellant but also the candidates. Taking into consideration the fact that such quashing was done despite no prayer being made to that effect on behest of the respondent, we hold that quashing of Guideline No.3 was unwarranted. It is to this limited extent that we allow the appeal and set aside the impugned order of Division Bench of Delhi High Court whereby it quashed Guideline No.3.
14. Learned counsel appearing for the appellant further submitted that owing to the nominal fee fixed under the Right to Information Act, the dissemination of information by the appellant has become financially burdensome and he wants to make a representation to the Government for enhancing the fee prescribed under the Right to Information Act. It is left open to him to make such a representation.
15. The appeal is disposed of in the aforestated terms and pending applications, if any, shall also stand disposed of.
(S. ABDUL NAZEER)
APRIL 11, 2019.
As per a recent judgment of the Rajasthan High Court in RAJAK KHAN v. JAI NARAYAN VYAS UNIVERSITY [2017 (355) E.L.T. 25 (Raj.)], the High Court held that educational Bodies cannot charge more than RTI fee for providing certified copies to students. The RTI Fee as per RTI Rules, 2012 read with RTI Act, 2005 is Rs. 10 fixed per application + Rs. 2 per page. Hence, charging of Rs. 500 or Rs. 1000 per copy is illegal.
The judgment is reproduced below :
2017 (355) E.L.T. 25 (Raj.)
IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR
Pradeep Nandrajog, C.J. and Dr. Pushpendra Singh Bhati, J.
RAJAK KHAN Versus JAI NARAIAN VYAS UNIVERSITY
D.B. Civil Writ Petition No. 10724 of 2015, decided on 10-4-2017
[Order]. – The issue raised in this writ petition concerning respondent charging a non-refundable fee of Rs. 1,000/- per answer book for issuing certified copy thereof, has been decided by a Division Bench of this Court on December 21, 2012, in D.B. Civil Writ Petition No. 12471/2012 with reference to Maharaja Ganga Singh University. In the instant writ petition, the University is Jai Narain Vyas University.
2. Following the law declared by the Division Bench, we quash the condition put by the respondent-University that those who desire inspection or a copy of the answer book would have to pay a fee of ` 1,000/-. The fee payable would be as per the Right to Information Act, 2005.
3. The controversy reflected in the order dated January 5, 2017 passed by the Division Bench of this Court cannot be resolved at this stage for the reason, the Competent Authority as defined under Section 2(e) of the Right to Information Act, 2005 which is competent to notify the Rules in terms of the power under Section 28 of the Right to Information Act, 2005, has not taken any action. The decision of the University to constitute a Committee to recommend promulgated Rules for amendment of the existing Rules is pending before the Committee as on date and unless a notification contemplated by Section 27 of the Right to Information Act, 2005 is issued this Court cannot go into the said issue.
4. The petition is disposed of.
5. No costs.
As per Rule 4 of the RTI Rules, 2012, the fee can be —
4. Fees for providing information.—Fee for providing information under sub-section (4) of Section 4 and sub-sections (1) and (5) of Section 7 of the Act shall be charged at the following rates, namely:—
(a) rupees two for each page in A-3 or smaller size paper;
(b) actual cost or price of a photocopy in large size paper;
(c) actual cost or price for samples or models;
(d) rupees fifty per diskette or floppy;
(e) price fixed for a publication or rupees two per page of photocopy for extracts from the publication;
(f) No fee for inspection of records for the first hour of inspection and a fee of rupees 5 for each subsequent hour or fraction thereof; and
(g) so much of postal charge involved in the supply of information that exceeds fifty rupees.
Article Credit:- vineetsodhani
ICAI CA CPT, IPCC & CA Final | CA Online Classes
ICAI CA Online Classes Benefits
1. Versatile Timings – Definitely, CA Online classes is a good option. Students can enjoy ICAI CA Classes (CPT/IPCC/CA Final) at home whatever time is best suitable for them. Many of the ca students doing an articleship/job along with the studies prefer to take the ICAI ca classes at night. For such kind of ca students, ICAI CA Online classes are the best option.
2. Comfort level – You comfort with study at home. You can pause the videos, you can replay the video, you can rewind the videos, you can adjust the speed of the video. No need to follow the rules and regulation of satellite classes.
3. Time-Saving – One of the best points of ICAI CA Online classes is that it saves time. Most of the ICAI ca students residing in other cities or far away from the ca coaching centers (CPT/IPCC/CA Final) can get benefit from these ca online classes.
4. Replay the Concept of video – Many of the times we miss the important concepts. You could not ask such a thing in satellite classes. Hence, CA online classes are better where you can replay the video and understand the vital concept until you are not satisfied (CPT/IPCC/CA Final).
5. Missing classes Problem – It’s difficult to understand the whole chapter when you missing a single class. CA Online Classes resolves this issue by providing video lectures according to your convenience (IPCC).
Why Choose Parag Gupta Classes (CA Final)?
- Parag Gupta Classes is the best ICAI CA Coaching Classes (IPCC) all over India because it provides classes in Virtual Centres or in their app StudyByTech. It covers every concept of your ICAI ca course.
- Parag Gupta Classes have covered past attempt questions, questions from study material, questions from Practice Manual ,etc. Which means that you don’t need to go through the ICAI for ca study material on your own.
- Parag Gupta Classes smart compilers will also be provided to every ca student along with ICAI CA Online classes. The students will get connected on all social media platforms of the faculties where they can ask their doubts. All the lectures are available in Hindi and English Language (CPT/IPCC/CA Final) .
Procedure for Joining the Best ICAI CA Online Classes
Contact Parag Gupta Classes and complete the registration procedure for ICAI CA Online classes.
For the first time, Parag Gupta Classes launched ICAI CA Foundation / CPT Online Classes (CPT/IPCC/CA Final)
For ordering and further information on ICAI CA Foundation/CPT Online classes (CPT/IPCC/CA Final), you can contact us.
Subjects of ICAI CA Foundation/CPT
Paper 1: Principles and Practices of Accounting
Paper 2: Mercantile Law and General English
Paper 3: Business Mathematics and Logical Reasoning
Paper 4: Business Economics and Business Commercial Knowledge
Subjects of ICAI CA Intermediate/Inter/IPCC
Paper 1: Accounting
Paper 2: Corporate Laws and Other Laws
Paper 3: Cost and Management Accounting
Paper 4: Taxation
Paper 5: Advanced Accounting
Paper 6: Auditing and Assurance
Paper 7: Enterprise Information Systems & Strategic Management
Paper 8: Financial Management & Economics for Finance
Subjects of ICAI CA Final
Paper-1: Financial Reporting
Paper-2: Strategic Financial Management
Paper-3: Advanced Auditing and Professional Ethics
Paper-4: Corporate and Economic Laws
Paper-5: Strategic Cost Management and Performance Evaluation
Paper-6A: Risk Management
Paper-6B: Financial Services and Capital Markets
Paper-6C: International Taxation
Paper-6D: Economic Laws
Paper-6E: Global Financial Reporting Standards
Paper-6F: Multidisciplinary Case Study
Paper-7: Direct Tax Laws and International Taxation
Paper-8: Indirect Tax Laws
Also Visit here– How to become a CA in India after 12th?
ICAI—CAPA JOINT “ROUNDTABLE STAKEHOLDER’S MEETING ON PUBLIC SECTOR FINANCIAL MANAGEMENT
Source Image – ICAI
The Institute of Chartered Accountants of India in collaboration with the Confederation of Asian and Pacific Accountants organized a joint “Roundtable Stakeholder’s meeting on Public Sector Financial Management” in New Delhi on March 11, 2019. The event was inaugurated by Chief Guest Shri Shashi Kant Sharma, Former Comptroller and Auditor General of India and attended by the delegates from more than 8 countries. The Roundtable gave the attendees an overview of Public Sector in India and the role that the accountancy profession plays in improving its financial management.
CA. Prafulla P. Chhajed. President, ICAI said “This event has brought together professionals from all arenas including the World bank, ADB, CGA, GASAB. CAPA, Ministry of Finance, Ministry of Railways. Ministry of Communications and many others. I am certain, this sharing of views and discussions of the leamed participants will aid in empowering financial management in the public sector.
Speaking on the occasion Chief Guest Shri Shashi Kant Sharma, Former Comptroller and Auditor General of India said. “Accountancy professionals have a great responsibility on their shoulders to make sure that public money is utilized in the right manner.” He further added “Earlier, India was not even among the 10 major economies but by the turn of the millennium it came amongst the top 10 economies. Today, it is 6th largest economy and most projections show that it will be the 3rd largest economy in the next decade.
ICAI Vice-President CA. Atul Kumar Gupta said, “Accountancy Professionals are fully geared to take up the challenges ahead as they have in the past.” He also mentioned “ICAI through its Research wing, Accounting Research Foundation is playing a pivotal role as a Partner in Nation.