Next home based online Practical Training (PT) Assessment Tests/ Articleship Exam (MCQ type) is scheduled to be held in December 2022 (17/12/2022 to 18/12/2022). Registration shall remain open during 21/11/2022 to 27/11/2022.
ICAI’s online PT/Article ship Assessment test evaluates accounting/ auditing knowledge and analytical abilities gained by the CA Students during their practical training.
CA Students who have completed their first/ second year of practical training/ Articleship during 01/01/2022 to 30/09/2022 are eligible to appear for this test. However, in the case of students those who have completed their first year of training during 01/01/2022 to 31/03/2022, this shall be the last attempt for their ‘Level 1 Test’ and yet they can appear for ‘Level 2 Test’ in the next attempt.
As per ICAI Announcement, the Students of PT Test will receive their admit card through the PT Test Portal on 12/12/2022 wherein they will be informed about their test date, time and link for appearing in the test. They will also be notified about the Mock Test via an e-mail to their registered e-mail ID or the same can be checked on the portal also. Further, the students who have registered for earlier test(s) but could not appear due to some reason, were also allowed to register for this test by paying nominal fee of Rs. 200.
ICAI Announcement dt. 16/11/2022: Registration for Online Home-Based Practical Training (PT) Assessment Test
Change in Structure of Question Paper of PT Assessment Test: ICAI Announcement dt. 01/02/2019
ICAI has announced certain changes in structure of question papers of PT test effective from June 2019, as under:
ICAI Announcement dt. 01/02/2019: Change in PT Test Structure from June 2019
ICAI Clarification on Applicability of the legislative amendments and notifications and circulars in Indirect Taxes for PT Assessment Test
The cut off date for the applicability of the legislative amendments as well as the amendments made vide notifications and circulars in indirect tax laws for the purpose of practical training assessment is as under:
|For the assessments to be conducted during the period between June and October:|
For example, for assessments to be conducted from June 2021 to October 2021, the cut off date for applicability of amendments will be 30th April 2021, i.e. for assessments conducted during this period, questions will have to be answered on the basis of the position of law as amended up to 30.04.2021
|For the assessments to be conducted during the period between December and April:|
For example, for assessments to be conducted from December 2020 to April 2021, the cut off date for applicability of amendments will be 31st October 2020, i.e. for assessments conducted during this period, questions will have to be answered on the basis of the position of law as amended up to 31.10.2020
ICAI Announcement dt. 24/12/2020
ICAI Clarification on ‘Date of Completion of First/ Second year of Practical Training’ for Assessment Test
ICAI has clarified that for the purpose of Practical Training Assessment test, the first/ second year completion date would be calculated as one year/ two years after the date of commencement of practical training, irrespective of excess leaves.
Suppose a student commenced practical training on 01/07/2017 and has taken leaves from 01/01/2018 to 01/02/2018, his/ her first year completion date for the purpose of assessment test would still be considered as 30/06/2018 and for second year completion date would be 30/06/2019, irrespective of the excess leaves availed by the Student.
However, in case of termination/ transfer, the time gap during transfer from one principal to another principal will not be included in calculating completion of first/ second year of practical training.
Suppose a student commenced practical training on 01/07/2017 and takes transfer on 01/01/2018 and then joined new Principal on 01/02/2018, his/ her first year completion date for the purpose of assessment test would be extended to 31/07/2018 and second year completion date as 31/07/2019, unlike in the case of excess leaves.
ICAI Clarification dt. 20/08/2018
Structure of ICAI’s Practical Training Assessment Test
In the Practical Training Assessment Test, two subject (i.e. Accounting and Auditing including Corporate Laws) will be mandatory for both first and second levels,
Student has to select one out of the three optional module for 1st level test related to their practical training specialisation area. For 2nd level, student has to select two modules out of the three optional modules related to their practical training specialisation area.
For details of the modules, number of questions and marks bifurcation for 1st and 2nd level of test, please refer the attachment below:
ICAI Announcement dt. 01/09/2018: Structure of Practical Training Assessment Test
In effect, 1st level test will have 75 questions of 1 mark each. Whereas 2nd level exam will have 80 questions out of which 60 questions will be of 1 mark each and 20 questions will be of 2 marks each.
Grading System: Virtual Certificate for Practical Training Assessment
Average grade of both the levels of PT Test was being included in the Final marksheet of the CA Students upon completion of the CA Course. However, recently ICAI has decided (as per Announcement dt. 11/10/2021) to discontinue the inclusion of practical training assessment grade in the Final marksheet.
Accordingly, in future a virtual certificate for PT Assessment Test will be provided to candidates instead of the grades system and mention thereof in the final marksheet. The virtual certificate can be generated by students after completion of the CA Course from the PT test portal and candidates can take a printout of the same for the purpose of records.
ICAI’s FAQs on Assessment Test during Practical Training
ICAI has issued a set of 52 FAQs on issues relating to Assessment Tests/ PT Tests, like eligibility, syllabus, registration, modules, result, etc. For updated FAQs on PT Assessment Test, please refer the link below: