ICAI to take strict action against Defaulter Students: Advice to Students – Cases of unfair means and practices are reported in respect of the examinations held every time. In the latest tests held in Nov 2020, over 90 cases of infringement/violation of Instructions to Examinees, which means using unfair means, were reported. The nature practices and violations in these cases included the following.

(1)   Writing on the question paper [other than Student’s Roll Number at the specified place].

(2)   Writing in the answer book or additional book of examination, e.g. Roll Number [other than the specified space] / Registration Number, Name, Mobile number, inappropriate Remarks, irrelevant notes etc.

(3)   Possession of material inside the examination hall/ room/washroom / other reachable premises, 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 [either in switched off mode or otherwise], I Pod, tablet etc.

(4)   Seeking sympathy/appealing answer sheets, e.g. parent or relative passed away, met with accident /was hospitalised/ award marks/minimum required marks, inducement to the examiner/writing irrelevant and unrelated remarks etc.

(5)   Writing/making in the answer book or additional answer book distinguishing marks – e.g. religious symbols, prayers, Om, Swastika, 786, etc.


(6)   Other violations E.g.

  • Not handing over the answer book at the conclusion of the specified time
  • Taking away the answer book home
  • Misbehaving with the examination functionaries.
  • Use of different inks, Highlighter.
  • Availing of the services of an ineligible person as a writer by candidates with disability.

ICAI to take strict Action

The above cases are considered by the Examination Committee of the institute by the provisions of Regulation 41, read with Regulation 176 of the Chartered Accountants Regulations, 1988. The ICAI to take strict Action/decision taken by the Committee includes cancellation of result and restrain from appearing in the examination in future.

Given the above and to keep themselves disciplined, students are advised to download the Instructions to examinees (Students) supplied along with the admit card from the website, read them carefully & familiarise themselves with the same to avoid falling within the ambit of unfair means leading to avoidable difficulties like cancellation of result and restrain from appearing in the examination in future.


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