Next home based online Practical Training (PT) Assessment Tests/ Articleship Exam (MCQ type) is scheduled to be held in March 2023 (04/03/2023 to 05/03/2023). Registration shall remain open during 13/02/2023 to 19/02/2023.
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 01/04/2022 to 31/12/2022 are eligible to appear for this test. However, in the case of students those who have completed their first year of training during 01/04/2022 to 30/06/2022, this shall be the last attempt for their ‘Level 1 Test’ and yet they can appear for ‘Level 2 Test’ in the next attempt. Also, this is the last attempt for students who have completed their second year of practical training during 01/04/2022 to 0/06/2022.
As per ICAI Announcement, the Students of PT Test will receive their admit card through the PT Test Portal on 27/02/2023 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 are also allowed to register for this test by paying nominal fee of Rs. 200, provided they are eligible for the test as per the eligibility mentioned above. Similarly eligible students who have appeared for the test earlier can reappear to improve the grade.
ICAI Announcement dt. 10/02/2023: Registration for Online Home-Based Practical Training (PT) Assessment Test
Registration for Online Home-Based Practical Training Assessment
The next practical training assessment is being conducted online on March 4-5, 2023. The students who have completed their 1st/ 2nd year of practical training during April 1, 2022 – December 31, 2022 are eligible to appear in this test.
The students who have already appeared in the practical training test before (one or two times) and wish to improve their performance/ grade can re-appear in this test by submitting a fee of Rs. 200, provided they are eligible for the test as per the eligibility mentioned above. In such case, the best of the grade will be considered for inclusion in the virtual certificate. Similarly, the students who have registered for the earlier test(s) but could not appear due to some reason, can also register for this test with a fee of Rs. 200, provided they are eligible for this test. The registration for the forthcoming test will open on February 13, 2023 (Monday) at 10.00 am and close on February 19, 2023 (Sunday).
Students may register for the test during the above mentioned time period through the registration portal https://pttest.icai.org/. Student will be assigned any test date and time out of the aforementioned test dates, depending on the number of candidates. Students will receive their admit card through the portal on February 27, 2023 wherein they will be informed about their test date, time and link for appearing in the test. They will be notified about the Mock Test via an e-mail to their registered e-mail ID or can be checked on the portal also.
Please note that this is the last attempt for students who have completed their second year of practical training during April-June, 2022. However, if a student has completed first year of training during April-June, 2022, this is the last attempt for Level 1 test and the student can appear for Level 2 test after completing the second year of training.
For any issues/ queries related to registration and appearance, students may contact the Help Desk mentioned on the portal. Students are advised to register for the test well in time to avoid last minute hassles. Frequently Asked Questions (FAQs) are also available on the Institute website at the link https://resource.cdn.icai.org/50659bosfaqapt.pdf.
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:
| Particulars | Deadline |
| 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 | 30th April |
| 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 | 31st October |
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:
ICAI’s 52 FAQs on Assessment/ PT Test during Practical Training
What is the applicable registration fee for appearing in the Level 1 or Level 2 of PT Tests?
Students are not supposed to pay any fee for PT tests (both levels). However, those who are re-appearing for improving the grade or any other reason, need to pay a nominal fee of Rs. 200 at the time of fresh registration.
How many attempts are allowed to candidates by ICAI to clear each/ both levels of the PT Tests? What are the consequences if someone fails to clear the PT Tests in time?
There seems to be no ‘attempt system’ as such which is applicable for PT Tests. It appears from the ICAI announcement that eligibility to appear in the PT Tests is dependent on one’s stage of completion of articleship (first year or second year). In case someone fails to appear in both the tests, only the fact will be indicated in the Final Marksheet, i.e. no consequences as such.
I have already completed my second year of Articleship as on 30/06/2021. Whether I can register for Level 1 test or I will have to register for Level 2 test straight?
I understand that PT Test has been introduced by ICAI to evaluate practical knowledge gained from Articleship Training by the CA students. However nowadays most of the CA Firms are either working in a specialized stream, like GST or Income Tax or Corporate Law or Auditing or Article is allowed to work in a specialised division only. With the given system of PT Test, isn’t there a possibility of labelling a student as ‘dummy’ where he/ she scores poor grades due to multi stream coverage/ scope of the PT test whereas he/ she doing his/ her Articleship in a firm dealing in a single/ specialised stream, even though with full focus?
I have completed my Articleship on 31/12/2020, but i have not given any PT test yet. What should I do know. Does it has any impact on my Nov’ 21 attempt?
My first year of Articalship shall complete on 6/4/2022. When can I apply for PT Test?
When will the results for PT exam held in May 2022 be declared?
Why there is provisional registration for PT Test and what does it means?
I selected my present Delhi address while registering for ICAI’s PT Test. Can I attend the test at different location?
When will the results be declared for PT test conducted on 15/10/2022?
I did not register for the PT test exam, and my article ship will be completed on July 23, so I would like to know if I will be able to obtain an article ship certificate without taking the PT test.