THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA
[Set up by an Act of Parliament]
Special Examination for Members of Foreign Accounting Bodies with whom the
ICAI had entered into Mutual Recognition Agreement (MRA) / Memorandum of
Understanding (MoU)
Last Date: 13th October, 2014
NOTE FOR INFORMATION AND GUIDANCE OF APPLICANTS
Candidates are advised to carefully read, understand and follow the instructions while
filling in the Form and retain a copy of the same for future reference. Candidates are
also requested to go through the Announcement relating to Special Examinations for
candidates under Mutual Recognition Agreement (MRAs) / Memorandum of
Understanding (MoU) with Foreign Accounting Bodies hosted on the website of the ICAI
at http://220.227.161.86/22255announcement.pdf
(1) Dates of Examination 6th, 7th, 8th & 9th January, 2015
(2) Timings of Examination 2.00 P.M. 5.00 P.M. (IST)
with reading time (for question paper) of 15 Minutes
(3) Filling up of Admit Card Candidates are required to fill in the relevant columns in the Admit
Card and submit the same to the Examinations Department alongwith
the examination form.
(4) Examination Centre Delhi / New Delhi (INDIA)
(5) Examination Fees The Examination Fees paid by a Candidate shall not be refunded /
adjusted under any circumstances. Candidate who are applying for the
second time and onward are required to remit the Examination Fees
again.
(6) Last date for receipt of 13th October, 2014
application at the (Application received after 13th October, 2014 will not be entertained
Institute's Headquarters under any circumstances. Therefore, candidates sending their
at New Delhi application by post must send the same at least 3-4 days in advance of
the last date and avoid sending it on the last date for receipt of
application forms).
(7) How the application form The application form be sent by Speed Post / Registered Post only in
should reach the the special envelope attached to the Examination Form to the
Institute? Additional Secretary (Exams.), The Institute of Chartered
Accountants of India, "ICAI Bhawan", Indraprastha Marg, New
Delhi 110 002.
Candidates are advised to retain the receipt issued by Post
Office till the receipt of Admit Card.
Candidates are advised not to send the application through
private courier.
Candidates should not submit/send the application form to
regional/branch offices of the Institute.
Page 1 of 14
(8) Admission to the Special No candidate shall be admitted to the Special Examination for Members
Examination for of Foreign Accounting Bodies with whom the ICAI had entered into
Members of Foreign MRA / MOU unless he/she has been registered with the ICAI and has
Accounting Bodies with been issued the registration letter.
whom the ICAI had
entered into Mutual
Recognition Agreement
(MRA) / Memorandum
of Understanding
(MoU)
(9) Subjects to be cleared by (a) ICAEW Members are required to pass the following subjects:
Members of Foreign (i) Auditing and Assurance
Accounting Bodies with (ii) Law, Ethics and Communication
whom the ICAI had (iii) Information Technology and Strategic Management
entered into Mutual (iv) Taxation
Recognition Agreement
(MRA) / Memorandum (b) ICA Australia Members are required to pass the following papers:
of Understanding (MoU) (i) Indian Law, Taxation and Ethics
(c) CPA Australia Members are required to pass the following subjects:
(i) Corporate & Allied Laws
(ii) Taxation
(iii) Advanced Auditing and Professional Ethics*
(iv) Financial Reporting**
* Not applicable if they had studied Assurance Services & Auditing in
CPA Program.
**Not applicable if they had studied Financial Reporting & Disclosure
in CPA Program.
(d) CPA Ireland Members are required to pass the following subjects:
(i) Corporate and Allied Laws
(ii) Direct and Indirect Taxes
(iii) Strategic Financial Management*
(iv) Advanced Auditing & Professional Ethics**
*Not applicable if they had studied Strategic Corporate Finance as an
elective in CPA examinations.
**Not applicable if they had studied Audit Practice & Assurance
Services in CPA examinations.
(e) Canadian ICA Members are required to pass the following papers:
(i) Corporate and Allied Laws
(ii) Taxation
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(10) Issue of Admit Card (a) A list of Candidates to whom the Admit Cards are issued for the
Special Examination for Members of Foreign Accounting Bodies with
whom the ICAI had entered into MRA / MoU will be hosted on the
Institute's website www.icai.org on 21st October, 2014 (Tentative).
All correspondences in the above matter should be addressed
to the Additional Secretary (Exams.) of the Institute at New
Delhi quoting the following for prompt action.
* MRA/MOU Candidates Regn. No.
*Application Form No.
*Receipt No. Issued (if any)
*Telephone No.
*Fax No.
* E-Mail id
(b) In case of any difficulty, Additional Secretary (Exams.), may be
contacted at ICAI, C-1, Sector - 1, Noida, Phone: 0120-3054829,
3054822.
(11) Record of question paper- The Candidates should surrender their answer booklet before
cum-answer book they leave the examination hall.
tendered at the The Superintendents of Examination Centre is being advised to
Examination Centre issue receipt for the answer books handed over through the
Invigilator in the Admit Card.
Candidates are, therefore, advised to secure the signature of
the Invigilator concerned while submitting their answer book
and retain the Admit Card with themselves as record of
receipt, at least till the declaration of result.
(12) Requirement for passing A candidate for the Special Examination for Members of
Special Examination for Foreign Accounting Bodies with whom the ICAI had entered
Members of Foreign into MRA / MoU shall be declared ordinarily to have passed
Accounting Bodies with the examination if he/she obtains at one sitting a minimum of
whom the ICAI had 40% marks in individual paper and a minimum of 50% marks
entered into Mutual in aggregate of all papers required to appear and pass in order
Recognition Agreement to qualify the Special Examination.
(MRA) / Memorandum
of Understanding (MoU)
(13) Issue of Statement of Statement of Marks will be issued to all the candidates in Special
Marks and Pass Examination for Members of Foreign Accounting Bodies with whom
Certificate of Special the ICAI had entered into MRA / MoU normally in two weeks from the
Examination for date of declaration of result, while pass certificate to the candidates
Members of Foreign declared passed will be issued subsequently.
Accounting Bodies with
whom the ICAI had
entered into Mutual
Recognition Agreement
(MRA) / Memorandum
of Understanding (MoU)
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(14) Check-list to ensure Candidates are requested to ensure that the Application is filled in
correctness of enclosures correctly giving all the required details and the following
to the Application enclosures are annexed securely.
Application Form ______
Admit Card with self attested photo ______
Self-addressed pre-stamped Envelope for sending _______
Admit Card.
Self-addressed pre-stamped envelope for sending ______
statement of marks.
Address Slip _______
Copy of the membership Certificate/Identity Card etc._______
Before sending the application, candidates are requested to
arrange serially the pages of application keeping the demand
draft, admit card and envelopes (in that order) on the Top of
the Bunch.
(15) Verification of answer After declaration of result, a candidate may, in his / her own
book handwriting, if he / she so desires, apply for verification of his / her
answer book within one month from the date of declaration of result.
The verification fee is ` 500/-.
PLEASE NOTE:
a) Application should be complete in all respects; otherwise it
is liable to be rejected.
b) In the event of furnishing any incorrect information /
misrepresentation, the admission shall become invalid.
c) No correspondence in this regard shall be entertained.
Page 4 of 14
Special Examination for Members of Foreign Accounting Bodies with whom
the ICAI had entered into Mutual Recognition Agreement (MRA) /
Memorandum of Understanding (MoU)
Control No. ____________ Roll No.__________ LATEST PHOTO
ONLY
Candidate should affix
self attested photograph
which should be pasted
in this space and not
merely stapled.
APPLICATION FORM
THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA
th
8 Special Examination for Members of Foreign Accounting Bodies with whom the
ICAI had entered into Mutual Recognition Agreement (MRA) / Memorandum of
Understanding (MOU) from 6th to 9th January, 2015
(Please fill in the form carefully as per instructions enclosed).
I. APPLICATION DETAILS (IN BLOCK LETTERS)
1. NAME (MR. / MS.): ________________________________________
as mentioned in the Registration
Letter issued by the ICAI
2. FATHER'S NAME: _______________________________________
3. ICAI REGISTRATION NO.
(ATTACH PHOTOCOPY)
4. CITY OF YOUR: _____________________________________
PROFESSIONAL ADDRESS ______________________________________
(for use in Pass Certificate) ______________________________________
______________________________________
______________________________________
5. CENTRE OPTED City: DELHI / NEW DELHI
6. DETAILS OF EXAMINATION FEES PAID : INR ` ____________________
DEMAND / BANK DRAFT NO. ________________ DATE ______________
ON _________________________________ (BANK) DRAWN IN FAVOUR
OF SECRETARY, ICAI, NEW DELHI.
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7. ADDRESS (BLOCK LETTERS): ____________________________________
FOR SENDING ADMIT CARD ____________________________________
STATEMENT OF MARKS, ETC.) ____________________________________
CITY: ________________ PIN _______________
STATE:____________________________________
7. PHONE NUMBER: STD / ISD CODE:______ NO.___________________
8. E-MAIL ADDRESS: ____________________________
9. MEMBER OF (PLEASE TICK IN THE RELEVANT BOX)
Name of the Institutes Tick Box
a. The Institute of Chartered Accountants of England & Wales
(ICAEW)
b. The Institute of Chartered Accountants of Australia (ICA
Australia)
c. The Institute of Certified Public Accountants in Australia (CPA
Australia)
d. The Institute of Certified Public Accountants in Ireland (CPA
Ireland)
e. Canadian Institute of Chartered Accountants (CICA)
9(a) Membership Number (Foreign Accounting Body)
(Attach self attested photocopy)
10. If you are a Member of the CPA Australia please indicate the Yes No
following: (Put tick [] mark in the relevant box.
i) Have you completed the subject Assurance Services and Auditing in
CPA Programme
ii) Have you completed the subject Financial Reporting and
Disclosure in CPA Programme
11. If you are a Member of the CPA Ireland please indicate the Yes No
following: (Put tick [] mark in the relevant box.
i) Have you completed the subject Strategic Corporate Finance as an
elective in CPA Programme
ii) Have you completed the subject Audit Practice & Assurance
Services as an elective in CPA Programme
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I request for permission to present myself for Special Examination for Members of
Foreign Accounting Bodies with whom the ICAI had entered into Mutual Recognition
Agreement (MRA) / Memorandum of Understanding (MoU) to be conducted by the
Institute of Chartered Accountants of India from 6th to 9th January, 2015. I solemnly
affirm that the above facts and information are complete and correct to the best of my
knowledge and belief. Further, I solemnly affirm that I am eligible to appear in the
ensuing Special Examination to be held from 6th to 9th January, 2015 at Delhi / New
Delhi. I also undertake to abide by the rules for the said Special Examinations and the
provisions of the Chartered Accountants Regulations, 1988 framed by the Council of the
ICAI for the guidance of Candidates.
Date: _______________ (Full Signature of Candidate)
Place: ________________ Name of the Candidate
Page 7 of 14
Address Slip Address Slip
(Please fill in Name & Address) (Please fill in Name & Address)
_______________________________ ______________________________
_______________________________ ______________________________
_______________________________ ______________________________
_______________________________ ______________________________
_______________________________ ______________________________
_______________________________ ______________________________
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THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA
(Examinations Department)
ICAI Bhawan, P.B. No. 7112, Indraprastha Marg, New Delhi 110 002
Special Exams under MRA / MOU - JANUARY 2015
LATEST ADMIT CARD (DUPLICATE) Roll No. ___________________
PHOTO ONLY (To be filled in by the Candidate in BLOCK LETTERS)
Candidate should
Affix self attested Name of the Candidate _________________________________________
Photograph which
Should be pasted Registration No. (ICAI) ______________________________________
in this space
and not Membership No.(Foreign Accounting Body) _____________________
merely stapled.
Regn. No. ___________________________________________________
Centre: City DELHI / NEW DELHI
Specimen Signature of the Candidate______________________________
Venue of the Examination:
(To be filled by the office)
Additional Secretary (Exams.)
The Institute of Chartered Accountants of India
Page 9 of 14
THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA
(Examinations Department)
ICAI Bhawan, P.B. No. 7112, Indraprastha Marg, New Delhi 110 002.
Special Exams under MRA / MOU - JANUARY 2015
LATEST ADMIT CARD Roll No. ___________________
PHOTO ONLY (To be filled in by the Candidate in BLOCK LETTERS)
Candidate should
Affix self attested Name of the Candidate _________________________________________
Photograph which
Should be pasted Registration No. (ICAI) ______________________________________
in this space
and not Membership No.(Foreign Accounting Body) _____________________
merely stapled.
Regn. No. ___________________________________________________
Centre: City DELHI / NEW DELHI
Specimen Signature of the Candidate______________________________
Venue of the Examination:
(To be filled by the office)
Additional Secretary (Exams.)
The Institute of Chartered Accountants of India
Page 10 of 14
Record of Answer Book tendered at the examination centre
Date of Name of the Invigilator Signature of the Invigilator in
Examination confirmation of receipt of answer book
6/1/2015
7/1/2015
8/1/2015
9/1/2015
Record of Answer Book tendered at the examination centre
Date of Name of the Invigilator Signature of the Invigilator in
Examination confirmation of receipt of answer book
6/1/2015
7/1/2015
8/1/2015
9/1/2015
Page 11 of 14
SPEED POST/REGISTERED
Special Exams
under MRA / MOU To,
JANUARY 2015
The Additional Secretary (Examinations)
The Institute of Chartered Accountants of India
`ICAI Bhawan'
Indraprastha Marg
New Delhi 110 002.
From:______________
___________________
Page 12 of 14
SPEED POST
Admit Card - Special Exams under MRAs / MoU
JANUARY 2015
To,
________________________
________________________
________________________
________________________
________________________
City __________ Pin _______
State ____________________
THE ADDITIONAL SECRETARY (EXAMINATIONS)
The Institute of Chartered Accountants of India
ICAI Bhawan, Post Box No. 7112,
Indraprastha Marg, New Delhi 110 002.
Page 13 of 14
Statement of Marks
Special Exams for MRA / MOU - JANUARY 2015
To,
________________________
________________________
________________________
________________________
________________________
Pin _____________________
If undelivered please return to:
THE ADDITIONAL SECRETARY (EXAMINATIONS)
The Institute of Chartered Accountants of India
ICAI Bhawan, Post Box No. 7112,
Indraprastha Marg, New Delhi 110 002.
Page 14 of 14
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