ICAI Clarification on Exemption as per Statement of Marks and Certified Copies of Answer Books
Certified copies of answer books in respect of CA examinations are provided to applicants under the scheme formulated by the ICAI for the purpose.
There may be situations wherein the marks awarded to those candidates on the certified copy of answer books are at variance with those on the statement of marks issued to them and as a result they seek clarifications from the ICAI. The matter has been examined by the ICAI and has been clarified as under:
i) Variance of marks between the answer books and the statement of marks issued to candidates is on account of revision of marks by the Examination Committee, under regulation 39(2) of the CA Regulations, 1988 prior to declaration of results of the examination;
ii) Such revision is taken into consideration while processing the results and the revised marks are shown on the statement of marks;
iii) Such revised marks are not indicated on the answer books of the candidates; and
iv) Marks in the statement of marks issued by the ICAI to the candidates are final.
Therefore, as per ICAI Clarification, the candidates should be guided only by the marks/ exemptions that are indicated in the statement of marks issued to them, which may include the revision of marks, if any, that might have been effected by the Examination Committee under regulation 39(2) of the CA Regulations 1988 and not by the marks on the copies of answer books, which do not include the revision of marks, if any, effected by the Examination Committee.
Further, it may be noted that exemptions, if any, granted to a candidate in an examination are indicated on the statement of marks by way of a “#“ sign against the marks of the paper in which exemption is granted and in such cases, where a candidate is granted exemption, the result of the group would be shown by ICAI as “F-EX”, i.e. failed with exemption.
In brief, we can say that as per ICAI clarification the candidates should verify the status of exemptions, if any, from the statement of marks sent to them by the ICAI and not from the marks stated on the certified copies of answer books supplied by the ICAI. Further candidates may also visit ICAI website and read the FAQs on the subject and Status of Exemptions granted to candidates valid for November 2016 exams.