ICAI Important Announcement Board of Studies

The assessment would be made partly goal in the below mentioned select papers at the Intermediate/IPCC and Final level with effect from May 2019 Examination under the new and old scheme of education and training.

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ICAI Announcement

Intermediate (New Course)

IPCC (Old Course)

Paper

Subject

Paper

Subject

2

Corporate and Other Laws

2

Business Laws, Ethics & Communication

4

Taxation

4

Taxation

6

Auditing & Assurance

6

Auditing & Assurance

7

Enterprise Information System & Strategic Management

7

Information Technology & Strategic Management

ICAI Announcement New Syllabus

Final (New Course)

Final (Old Course)

Paper

Subject

Paper

Subject

3

Advanced Auditing and Professional Ethics

3

Advanced Auditing and Professional Ethics

4

Corporate and Economic Laws

4

Corporate and Allied Laws

7

Direct Tax Laws and International Taxation

7

Direct Tax

8

Indirect Tax Laws

8

Indirect Tax Laws

(i) In each of the above papers, the weightage for objective type questions would be 30%. The remaining questions i.e., 70% of the paper would be as per the present pattern of assessment.

(ii) The goal type questions will be for 30 Marks in each 100 marks paper. They would be in the nature of multiple choice questions (MCQs) carrying 1 or 2 marks. Each MCQ will have 4 options, out of which 1 option would be the correct answer. The 1 mark MCQs would be in the range of 10 to 16 MCQs; the 2 marks MCQs would be in the range of 7 to 10 MCQs.

(iii) The MCQs will be compulsory and there would be no internal or external choice in them.

(iv) The MCQs may be either knowledge-based or application-based. The skill level would be either “knowledge and comprehension” or “application and analysis”.

(v) There will be no negative marking for wrong answers.

(vi) No reasoning is required for answers to MCQs.

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