The Institute of Chartered Accountants of India (ICAI) has noticed that CA examinees are not following instructions supplied along with the ICAI Admit Card for respective examinations viz. CA CPT Exams, CA IPCC Exams and CA Final Exams.
Various cases of adoption/attempt to adopt unfair means are reported to the examinations department of ICAI in respect of the CA examinations held every time. Last term, there were 60 cases of infringement/ violation of Instructions to Examinees, which tantamount to adoption of unfair means, were reported.
What should be considered as Unfair Means in CA Exams?
Following should be considered as violation of Regulations and considered as unfair means by the Examination Committee in accordance with the provisions of Regulation 41, read with Regulation 176, of the Chartered Accountants Regulations, 1988:
1) Question Papers:
You are only required to write your Roll Number in specified place on the question papers of respective examinations. That means, you should never write on the question paper anything else other than Roll Number at the specified place.
2) Answer Sheet:
Answer book is given for writing answer of questions asked in the CA examinations and not for writing irrelevant notes and remarks. Only your Roll Number is allowed to write in the specified place on the answer book.
Accordingly, you should never write unwarranted Remarks, irrelevant notes, your name and mobile number even your registration number on answer book/ additional answer sheet.
3) Book, Notes and Mobile:
Possession of material inside the examination hall/room/washroom, e.g. writing/copying material / books / notes / writing on desk/writing on writing pad/geometric box/admit card (relevant for the day of the examination or otherwise), mobile phone [in switched off mode or otherwise], I Pod etc.
4) Personal Messages:
Seeking sympathy/making appeal, e.g. parent or relative passed away, met with accident /was hospitalized/ award marks/minimum required marks, inducement to examiner/writing irrelevant / unrelated remarks etc.
5) Remarks in Answer Book:
Writing/making in the answer book or additional answer book distinguishing marks – e.g. religious symbols, prayers, Om, Swastika, Jai Maa Saraswati, 786, etc.
6) Misbehaving in Exam Hall:
Not handing over the answer book at the conclusion of the specified time, taking away the answer book, misbehaving with the examination functionaries, use of different inks/highlighter, availing of the services of an ineligible person as a writer by candidates with permanent disability.
Action taken by ICAI for Unfair Means in CA Exams
According to the provisions of Regulation 41, read with Regulation 176, of the Chartered Accountants Regulations, 1988, the Examination Committee of ICAI may take such disciplinary action as it may think fit for unfair means adopted for the purpose of passing an examination.
The decision taken by the Committee included cancellation of result and debarment from appearing in the examination in future.
Regulation 41 of the Chartered Accountants Regulations, 1988:
Disciplinary action in connection with examination If a candidate is reported to have behaved in a disorderly manner in or near an examination hall or is reported to have resorted to or attempted to have resorted to unfair means for the purpose of passing an examination, the Examination Committee may, on receipt of a report to that effect and after such investigation as it may deem necessary, take such disciplinary action as it may think fit, provided that an opportunity shall be given to the candidate of being heard before an order adverse to him is passed.
Regulation 176 of the Chartered Accountants Regulations, 1988:
(1) The Examination Committee shall perform all the functions of the Council relating to the examinations, such as holding of examinations, admissions thereto, cancellation of an examination, appointment and selection of examiners, prescription of books for the guidance of candidates, declaration of results, payment of remuneration to examiners and/or assistant examiners, superintendents of the examination and others.
(2) The Examination Committee may delegate any of its functions to the President or the Vice-President or its subcommittee.
(3) The Council shall have the power to review any decision taken by the Examination Committee or its subcommittee or the President or the Vice-President in the performance of the functions delegated to it or him.
Therefore, the Examination Committee may take the following action against unfair means by CA students in their respective CA CPT, CA IPCC and CA Final examinations:
1) Cancellation of Result:
Examination Committee of CA Institute may cancel the result of a CA student for adoption of unfair means in CA examinations.
2) Ban/Debar from CA Exams:
Examination Committee of ICAI may debar or ban a CA student from appearing in the examination in future for adoption of unfair means in CA examinations.
Hence, you are advised to download the Instructions to Examinees supplied along with the admit card, from the website, read them carefully and familiarize yourself with the same to avoid falling within the ambit of unfair means leading to avoidable difficulties.