09 November 2013
The scheme or verification is sent to valuers alongwith the answer sheets of CA students who have appeared for exam. It provides detailed break up of marks for each question. The marks are given for each step. For example in a question in Accounting, even if your balance sheet is tallied, you may not get full marks if you have missed a step which was required as per the scheme. Likewise you may get marks for the steps evenif your fInal answer is not correct. The examiners are instructed not to have any kind of bias while valuing the paper.