The Institute of Chartered Accountants of India has announced the schedule for Nov / Dec 21 CA Foundation, Inter and Final Exams, and the same will be conducted from 5th December 2021 to 20th December 2021. The schedule has also been released for the Insurance and Risk Management Technical Exam, IT & WTO Part 1 Exams and International Taxation Assessment Test.
Read the official announcement and check out the exam time table below:
CA FOUNDATION
Date |
Subject |
13th December 2021 |
Principles and Practice of Accounting |
15th December 2021 |
Business Laws and Business Correspondence and Reporting |
17th December 2021 |
Business Mathematics and Logical Reasoning & Statistics |
19th December 2021 |
Business Economics and Business and Commercial Knowledge |
CA INTER
Date |
Subject - Old Course |
Subject - New Course |
6th December 2021 |
Accounting |
Accounting |
8th December 2021 |
Business Laws, Ethics and Communication |
Corporate and Other Laws |
10th December 2021 |
Cost Accounting and Financial Management |
Cost and Management Accounting |
12th December 2021 |
Taxation |
Taxation |
14th December 2021 |
Advanced Accounting |
Advanced Accounting |
16th December 2021 |
Auditing and Assurance |
Auditing and Assurance |
18th December 2021 |
Information Technology and Strategic Management |
Enterprise Information Systems & Strategic Management |
20th December 2021 |
- |
Financial Management & Economics for Finance |
CA FINAL
Date |
Subject - Old Course |
Subject - New Course |
5th December 2021 |
Financial Reporting |
Financial Reporting |
7th December 2021 |
Strategic Financial Management |
Strategic Financial Management |
9th December 2021 |
Advanced Auditing and Professional Ethics |
Advanced Auditing and Professional Ethics |
11th December 2021 |
Corporate and Allied Laws |
Corporate and Economic Laws |
13th December 2021 |
Advanced Management Accounting |
Strategic Cost Management and Performance Evaluation |
15th December 2021 |
Information Systems Control and Audit |
Elective Paper |
17th December 2021 |
Direct Tax Laws |
Direct Tax Laws and International Taxation |
19th December 2021 |
Indirect Tax Laws |
Indirect Tax Laws |
IMPORTANT ANNOUNCEMENT
No. 13-CA (EXAM)/N/2021: In pursuance of Regulation 22 of the Chartered Accountants Regulations, 1988, the Council of the Institute of Chartered Accountants of India is pleased to announce that the next Chartered Accountants Foundation, Intermediate (IPC) (Old Scheme), Intermediate (New Scheme), Final (Old Scheme as well as New Scheme) Examinations will be held on the dates and places which are given below provided that sufficient number of candidates offer themselves to appear from each of the below mentioned places.
Similarly, Examinations in Post Qualification Course under Regulation 204, viz.: Insurance and Risk Management (IRM) Technical Examination, International Trade Laws and World Trade Organisation (ITL & WTO) Part I and International Taxation - Assessment Test (INTT - AT) (which is open to the members of the Institute) will be held on the dates and places (centres in India only) which are given below provided that sufficient number of candidates offer themselves to appear from each of the below mentioned places.
FOUNDATION COURSE EXAMINATION - Under NEW SCHEME
[As per syllabus contained in the scheme notified by the Council under Regulation 25 F (3) of the Chartered Accountants Regulations, 1988.]
13th, 15th, 17th & 19th December 2021
INTERMEDIATE (IPC) COURSE EXAMINATION - Under OLD SCHEME
[ONLY FOR OPT OUT STUDENTS]
[As per syllabus contained in the scheme notified by the Council under Regulation 28 E (3) of the Chartered Accountants Regulations, 1988]
Group-I: 6th, 8th, 10th & 12th December 2021 |
Group-II: 14th, 16th & 18th December 2021 |
INTERMEDIATE COURSE EXAMINATION - Under NEW SCHEME
[As per syllabus contained in the scheme notified by the Council under Regulation 28 G (4) of the Chartered Accountants Regulations, 1988.]
Group-I: 6th, 8th, 10th & 12th December 2021 |
Group-II: 14th, 16th, 18th & 20th December 2021 |
FINAL COURSE EXAMINATION - Under OLD SCHEME
[ONLY FOR OPT OUT STUDENTS]
[As per syllabus contained in the scheme notified by the Council under Regulation 31 (ii) of the Chartered Accountants Regulations, 1988.]
Group -I: 5th, 7th, 9th & 11th December 2021 |
Group -II: 13th, 15th, 17th & 19th December 2021 |
FINAL COURSE EXAMINATION - Under NEW SCHEME
[As per syllabus contained in the scheme notified by the Council under Regulation 31 (iv) of the Chartered Accountants Regulations, 1988.]
Group -I: 5th, 7th, 9th & 11th December 2021 |
Group -II: 13th, 15th, 17th & 19th December 2021 |
MEMBERS' EXAMINATION
INSURANCE AND RISK MANAGEMENT (IRM) TECHNICAL EXAMINATION
Modules I to IV |
5th, 7th, 9th & 11th December 2021 |
INTERNATIONAL TRADE LAWS AND WORLD TRADE ORGANISATION (ITL & WTO), Part I EXAMINATION
Group A |
5th & 7th December 2021 |
Group B |
9th & 11th December 2021 |
INTERNATIONAL TAXATION - ASSESSMENT TEST (INTT - AT)
5th & 7th December 2021
It may be emphasized that there would be no change in the examination schedule in the event of any day of the examination schedule being declared a Public Holiday by the Central Government or any State Government / Local Holiday.
Candidates may note that Paper(s) 3 & 4 of Foundation Examination are of 2 hours duration. Similarly, Elective Paper - 6 of Final Examination (under New Scheme) is of 4 hours. However, all other examinations are of 3 hours duration, and the examination wise timing(s) are given below:
Examination |
Paper(s) |
Exam. Timings (IST) |
Duration |
Foundation |
Paper 1 & 2 |
2 PM to 5 PM |
3 Hours |
Paper 3 & 4* |
2 PM to 4 PM |
2 Hours |
|
Intermediate (IPC) (Old Scheme) |
All Papers |
2 PM to 5 PM |
3 Hours |
Intermediate (New Scheme) |
All Papers |
2 PM to 5 PM |
3 Hours |
Final (Old Scheme) |
All Papers |
2 PM to 5 PM |
3 Hours |
Final (New Scheme) |
Paper 1 to 5 & Paper 7 & 8. |
2 PM to 5 PM |
3 Hours |
Paper 6 (Elective) |
2 PM to 6 PM |
4 Hours |
|
Post Qualification Course Examinations i.e. (ITL & WTO), Part I, (INTT - AT) and IRM |
ALL |
2 PM to 5 PM |
3 Hours |
*In Paper 3 and 4 of Foundation Examination and all papers of Post Qualification Course Examinations there will not be any advance reading time, whereas in all other papers / exams mentioned above, an advance reading time of 15 minutes will be given from 1.45 PM (IST) to 2 PM (IST).
Further, In case of composite papers having both MCQs based & Descriptive Question Papers, seal of MCQs based Question Paper shall be opened at 2 PM (IST), in other words there will be no prior reading time for MCQs based Question Papers
3. PLACES OF EXAMINATION CENTRES:
The Chartered Accountants Examinations, December 2021 will be held in the following Indian cities:
Name of the State (No. of Cities) |
Name of the Examination City |
Andhra Pradesh (14) |
Anantapur, Eluru, Guntur, Kadapa, Kakinada, Kurnool, Nellore, Ongole, Rajamahendravaram, Srikakulam, Tirupati, Vijayawada, Visakhapatnam and Vizianagaram |
Assam (9) |
Dibrugarh, Golaghat, Guwahati, Jorhat, Nagaon, Sibsagar, Silchar, Tezpur and Tinsukia |
Bihar (29) |
Arrah, Aurangabad, Banka, Begusarai, Bettiah, Bhagalpur, Bihar Sharif, Chhapra, Darbhanga, Gaya, Gopalganj, Hajipur, Jamui, Jehanabad, Katihar, Lakhisarai, Madhepura, Madhubani, Motihari, Munger, Muzaffarpur, Nawada, Patna, Purnea, Samastipur, Sasaram, Sitamarhi, Siwan and Supaul |
Chattisgarh (8) |
Ambikapur, Bilaspur, Durg, Janjgir, Korba, Raigarh, Raipur and Rajnandgaon |
Chandigarh (1) |
Chandigarh |
Delhi / New Delhi (1) |
Delhi / New Delhi |
Dadra & Nagar Haveli (1) |
Silvassa |
Goa (2) |
Mapusa and Margao |
Gujarat (23) |
Ahmedabad, Amreli, Anand, Bharuch, Bhavnagar, Bhuj, Gandhidham, Gandhinagar, Godhra, Himatnagar, Jamnagar, Junagadh, Mehsana, Nadiad, Navsari, Palanpur, Patan*, Porbandar, Rajkot, Surat, Surendranagar, Vadodara and Vapi |
Haryana (18) |
Ambala, Bahadurgarh, Bhiwani, Faridabad, Fatehabad, Gurgaon (Gurugram), Hisar, Jind, Kaithal, Karnal, Kurukshetra, Narnaul, Panipat, Rewari, Rohtak, Sirsa, Sonepat and Yamuna nagar |
Himachal Pradesh (6) |
Hamirpur, Kangra, Mandi, Shimla, Solan and Una |
Jammu & Kashmir (2) |
Jammu and Srinagar |
Jharkhand (9) |
Bokaro Steel City, Deoghar, Dhanbad, Dumka, Giridih, Hazaribagh, Jamshedpur, Ramgarh and Ranchi |
Karnataka (27) |
Bagalkot, Belgaum, Bellary, Bengaluru, Bidar, Chamaraja Nagar, Chikamgalur, Chikkaballapur, Chitradurga, Davangere, Gadag, Hassan, Haveri, Hubli, Kalaburgi (gulbarga), Kolar, Koppal, Madikere, Mandya, Mangalore, Mysore, Raichur, Shimoga, Sirsi, Tumakuru, Udupi and Vijayapura |
Kerala (14) |
Adoor, Alappuzha, Ernakulam, Idukki, Kalpetta, Kannur, Kasaragod, Kollam (Quilon), Kottayam, Kozhikode, Malappuram, Palakkad, Thiruvananthapuram and Thrissur |
Madhya Pradesh (31) |
Balaghat, Betul, Bhopal, Burhanpur, Chhatarpur, Chhindwara, Dewas, Dhar, Guna, Gwalior, Hoshangabad, Indore, Itarsi, Jabalpur, Katni, Khandwa, Khargone, Mandsaur, Narsinghpur, Neemuch, Ratlam, Rewa, Sagar, Satna, Sehore, Shahdol, Shajapur, Shivpuri, Singrauli, Ujjain and Vidisha |
Maharashtra (41) |
Ahmednagar, Akola, Amravati, Aurangabad, Badlapur, Beed, Bhandara, Bhiwandi, Khamgaon (Buldhana), Chandrapur, Dhule, Gondia, Hingoli, Ichalkaranji, Jalgaon, Jalna, Kolhapur, Latur, Malegaon*, Mumbai, Nagpur, Nanded, Nandurbar, Nasik, Navi Mumbai, Osmanabad, Palghar, Panvel, Parbhani, Pimpri-Chinchwad, Pune, Ratnagiri, Sangli, Satara, Sindhudurg, Solapur, Thane, Vasai, Wardha, Washim and Yavatmal |
Meghalaya (1) |
Shillong |
Manipur (1) |
Imphal |
Nagaland (1) |
Dimapur |
Odisha (18) |
Angul, Balangir, Balasore, Bargarh, Berhampur (Brahmapur), Bhadrak, Bhubaneswar, Cuttack, Jagatsinghpur, Jajpur, Jeypore, Jharsuguda, Kendrapara, Keonjhar, Puri, Rayagada, Rourkela and Sambalpur |
Andaman and Nicobar Islands (1) |
Port Blair |
Puducherry (1) |
Puducherry |
Punjab (13) |
Amritsar, Bathinda, Ferozepur, Hoshiarpur, Jalandhar, Ludhiana, Mandi Gobindgarh, Mansa, Pathankot, Patiala, Phagwara, Sangrur and Sri Muktsar Sahib |
Rajasthan (29) |
Ajmer, Alwar, Balotra, Banswara, Beawar, Bharatpur, Bhilwara, Bikaner, Bundi, Chittorgarh, Churu, Dausa, Dungarpur, Hanumangarh Town, Jaipur, Jalore, Jhalawar, Jhunjhunu, Jodhpur, Kishangarh, Kota, Nagaur, Pali - Marwar, Rajsamand, Sikar, Sirohi, Sri Ganga Nagar, Tonk and Udaipur |
Sikkim (1) |
Gangtok |
Tamil Nadu (28) |
Chennai, Coimbatore, Cuddalore, Dharmapuri, Dindigul, Erode, Hosur, Kancheepuram, Karaikudi, Karur, Kumbakonam, Madurai, Nagapattinam, Nagercoil, Namakkal, Ooty, Pudukkottai, Salem, Sivakasi, Theni, Tiruchirapalli, Tirunelveli, Tirupur, Tiruvallur, Tiruvannamalai, Tuticorin, Vellore and Villupuram |
Telangana (11) |
Adilabad, Hyderabad, Karimnagar, Khammam, Mahabubnagar, Medak, Nalgonda Nizamabad, Sangareddy, Shamshabad and Warangal |
Tripura (1) |
Agartala |
Uttar Pradesh (45) |
Agra, Aligarh, Allahabad (Prayagraj), Amroha, Azamgarh, Badaun, Baghpat, Bahraich, Ballia, Bareilly, Basti, Bhadohi, Bijnor, Bulandshahr, Deoria, Etah, Etawah, Faizabad, Firozabad, Ghaziabad, Ghazipur, Gonda, Gorakhpur, Hathras, Jaunpur, Jhansi, Kanpur, Kushinagar, Lakhimpur Kheri, Lucknow, Mathura, Meerut, Mirzapur, Moradabad, Muzaffarnagar, Noida, Pilibhit, Pratapgarh, Rae Bareli, Rampur, Saharanpur, Shahjahanpur, Sonebhadra, Sultanpur and Varanasi |
Uttarakhand (6) |
Almora, Dehradun, Haldwani, Haridwar, Kashipur and Kotdwar |
West Bengal (9) |
Asansol, Durgapur, Haldia, Hooghly, Kharagpur, Kolkata, Purulia, Raniganj and Siliguri |
*only for Foundation Examination [Malegaon and Patan]
PLACES OF EXAMINATION CENTRES OVERSEAS:
[FOR FOUNDATION, INTERMEDIATE (IPC), INTERMEDIATE AND FINAL EXAMINATIONS ONLY]
The December 2021 will also be held at the 8 (Eight) overseas examination centres, namely
Overseas |
Abu Dhabi, Bahrain, Doha, Dubai, Kampala (Uganda), Kathmandu, Kuwait, Muscat |
The Examination commencement timings at Abu Dhabi, Dubai and Muscat Centres will be 12.30 PM i.e. Abu Dhabi, Dubai and Muscat local time corresponding / equivalent to 2 PM. (IST). The Examination commencement timing at Bahrain, Doha, Kampala and Kuwait Centre will be 11.30 AM i.e. Bahrain / Doha / Kampala / Kuwait local time corresponding / equivalent to 2 PM. (IST). The Examination commencement Timing at Kathmandu (Nepal) Centre will be 2.15 PM Nepal local time corresponding / equivalent to 2 PM (IST).
The Council reserves the right to withdraw any city / centre at any stage without assigning any reason.
4. Online filling up of examination forms
Applications for admission to Foundation, Intermediate (IPC), Intermediate & Final Examinations; Candidates are required to apply on-line at https://icaiexam.icai.org from 16th September, 2021 to 30th September, 2021 and remit the examination fee on-line by using VISA or MASTER or MAESTRO
Credit / Debit Card / Rupay Card / Net Banking / Bhim UPI. They shall however, be required to remit additional Rs. 600/- towards late fee (for Domestic & Kathmandu centres) and US$ 10 (for Overseas centres) in case the application on-line is made after 30th September, 2021 and upto 3th October, 2021.
Further, applications for admission to Post Qualification Course Examinations i.e. Insurance and Risk Management (IRM) Technical Examination, International Trade Laws and World Trade Organisation (ITL & WTO) Part I and International Taxation - Assessment Test (INTT - AT) (which is open to the members of the Institute) are required to apply on-line at pqc.icaiexam.icai.org from 16th September, 2021 to 30th September, 2021 and remit the examination fee on-line by using VISA or MASTER or MAESTRO Credit / Debit Card / Rupay Card / Net Banking / Bhim UPI. They shall however, be required to remit additional Rs. 600/- towards late fee in case the application on-line is made after 30th September, 2021 and upto 3th October, 2021.
5. Examination Fee
The examination fee(s) for various courses are as under:--
Intermediate (IPC) & Intermediate Course Examinations {Old and New Scheme} |
|
For Indian Centre(s) |
|
Single Group / Unit 1 to 10 (except Unit 9) / Unit 4A to 7A |
Rs. 1500/- |
Both Groups / Unit 9 / Unit 8A / Unit 9A |
Rs. 2700/- |
For Overseas Centre(s) - Excluding Kathmandu Centre |
|
Single Group / Unit 1 to 10 (except Unit 9) / Unit 4A to 7A |
US$ 325 |
Both Groups / Unit 9 / Unit 8A / Unit 9A |
US$ 500 |
For Kathmandu Centre |
|
Single Group / Unit 1 to 10 (except Unit 9) / Unit 4A to 7A |
INR Rs. 2200 |
Both Groups / Unit 9 / Unit 8A / Unit 9A |
INR Rs. 3400 |
Final Course Examinations {Old and New Scheme} |
|
For Indian Centre(s) |
|
Single Group |
Rs. 1800/- |
Both Groups |
Rs. 3300/- |
For Overseas Centre(s) - Excluding Kathmandu Centre |
|
Single Group |
US$ 325 |
Both Groups |
US$ 550 |
For Kathmandu Centre |
|
Single Group |
INR Rs. 2200 |
Both Groups |
INR Rs. 4000 |
ITL & WTO (Part I) |
Rs. 2000/- per group |
INTERNATIONAL TAXATION - ASSESSMENT TEST / INSURANCE & RISK MANAGEMENT (IRM) |
Rs. 2000/- |
Foundation Course Examination |
|
For Indian Centre(s) |
Rs. 1500/- |
For Overseas Centre(s) - Excluding Kathmandu Centre |
US$ 325 |
For Kathmandu (Nepal) Centre |
INR Rs. 2200 |
The late fee for submission of examination application form after the scheduled last date would be Rs. 600/- (for Indian / Kathmandu Centres) and US $10 (for Abroad Centres) as decided by the Council.
OPTION TO ANSWER PAPERS IN HINDI
Candidates of Foundation, Intermediate (IPC) (Old Scheme), Intermediate (New Scheme) and Final (Old & New Scheme) Examinations will be allowed to opt for English / Hindi medium for answering papers. Detailed information will be found in guidance notes hosted at https://icaiexam.icai.org. However the medium of Examinations will be only English in respect of Post Qualification Course viz.: Insurance and Risk Management (IRM) Technical Examination, International Trade Laws and World Trade Organisation (ITL & WTO) Part I and International Taxation - Assessment Test (INTT - AT).
The Candidates are advised to note the above and stay in touch with the website of the Institute, www.icai.org.
(S. K. GARG)
ADDITIONAL SECRETARY (EXAMINATIONS)