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5/16/14

THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA

THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA


ICAI Bhawan,Post Box No. 7112, Indraprastha Marg, New Delhi - 110 002
Intermediate (IPC) / ACCOUNTING TECHNICIAN EXAMINATION May-2014

ADMIT CARD
C andidate's Name: ARCHIT WATTS

Roll No.

Centre of Examination

463890

Exam /
Intermediate (IPC ) Both
Group(s) / Unit Groups

SETH G.L. BIHANI S.D. (PG) C OLLEGE

SRI GANGANAGAR (RAJASTHAN) - 335001

Centre

SRIGANGANAGAR

Medium

ENGLISH

Registration No C RO0440172

C andidate's
Signature
Joint Secretary (Exams), ICAI
Ple ase se e the tim e table and ack nowle dge m e nt re cord place d be low.
Ple ase care fully re ad and unde rstand instructions give n in the e nclose d "Instructions to Ex am ine e s" and
instructions give n on the se cond page of answe r book to avoid W ITHHO LDING / C ANC ELLATIO N O F
YO UR R ESULT.
In case , the adm it card doe s not be ar the photograph, candidate is advise d to ge t his/he r photograph
affix e d on a plain pape r along with Nam e , R oll No, Group, Me dium , ce ntre e tc. on a le tte r he ad of the
m e m be r of the Institute duly atte ste d alongwith ide ntity proof lik e Driving Lice nse , Passport e tc &
Subm it the sam e to Ex am ination soon afte r e x am ination.
IMPO R TANT NO TE: The Ex am ination tim ings are 02:00 P.M to 05:00 P.M.(IST)

TIME TABLE AND ACKNOWLEDGEMENT RECORD


Day & Date of
Examination
[02.00 PM to 5.00 PM
(IST)]

INTERMEDIATE (IPC) EXAMINATION / ACCOUNTING


TECHNICIAN EXAMINATION - SUBJECTS

Name of
the
Invigilator
[For use at
the
Examination
C entre]

Signature
of the
Invigilator
[In
confirmation
of receipt of
Answer book
(s)]

ATE / GROUP - I
Tuesday,
May 27, 2014

Paper 1: Accounting

Thursday,
May 29, 2014

Paper 2: Business Laws, Ethics and C ommunication

Saturday,
May 31, 2014

Paper 3: C ost Accounting and Financial Management

Monday,
June 02, 2014

Paper 4: Taxation

GROUP - II
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THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA

Wednesday,
June 04, 2014

Paper 5: Advanced Accounting

Friday,
June 06, 2014

Paper 6: Auditing and Assurance

Sunday,
June 08, 2014

Paper 7:

Section A : Information Technology


Section B : Strategic Management
____________________________________________
Counter Signature of Chief Invigilator/Superintendent

Note:
1. Examination Timings at Abu Dhabi, Dubai and Muscat C entre will be 12.30 PM to 03.30 PM. UAE / Oman
Local Time Equivalent to 02.00PM to 05.00PM (I.S.T.)
2. Examination Timings at Katmandu C entre will be 02.15 PM to 05.15 PM. Nepal Local Time equivalent to
02.00 PM to 05.00 PM (I.S.T.)
3. Reading time of 15 Minutes will start before the scheduled commencement of the examination (please
refer to Point no 5 of the Instructions to examinees)
4. Be thoroughly clear about your exemption entitlement (please refer to FAQ hosted on
student/examination link in the institutes website www.icai.org )
5. Discrepancy relating to exam,group,medium,centre,name spelling, registration number, Unit etc., .should
be reported in writing to the exam department so as to reach the Institute at least 7 (seven) days prior to
the commencement of the examination. Request for change of center/medium/group etc received later
than seven days prior to the commencement of exam will not be entertained under any circumstances.
6. C andidates appearing in Intermediate (IPC ) Unit Scheme of examination are advised to ensure that
they appear in the papers relevant for their respective Unit/s. For details visit the FAQs hosted on www.
icai.org Students/examination section.
7. Help desk numbers are 0120-3054851,0120-3054852,0120-3054853,0120-3054835.FAX-01203054841.Email:intermediate_examhelpline@icai.in

THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA


(EXAMINATION DEPARTMENT)
INSTRUCTIONS TO EXAMINEES-May, 2014
TIMING OF EXAMINATIONS: 02.00 PM TO 05.00 PM (IST) on all days.
Reading time( for question paper) starts at 1.45 P.M (IST)
Do's
1. O ccupy the se at e arm ark e d against the R oll
Num be r.
2. C arry your own pe n, ink , blotting pape r,
scale , and batte ry ope rate d
noise le ss/cordle ss portable calculator with
upto 6 functions, 12 digits and upto two
m e m orie s.
3. Use blue or black ink or ball point pe n.
4. W rite R oll Num be r at spe cifie d place in the
que stion pape r.
5. C he ck that the que stion pape r be ars the
C ode as displaye d on the notice /black board
/ announce d in the e x am ination room /hall.
6. C he ck that the que stion pape r is com ple te
with re fe re nce to the num be r of page s
m e ntione d the re on.
7. W rite R oll Num be r at the spe cifie d place in
the (m ain) answe r book only.
8. W rite answe rs in the m e dium (English/Hindi)
opte d and m e ntione d on the Adm it C ard.
9. Mark tick against the que stion num be rs
atte m pte d in the cage s provide d on the
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Don'ts
1. Use ink , othe r than blue or black , sk e tch pe n,
highlighte r for unde rlining or highlighting.
2. Mak e /W rite any notings/rough work on the que stion
pape r.
3. C arry any pape r, book , note s or any othe r writte n
m ate rial in the e x am ination room /hall.
4. W rite R oll Num be r or R e gistration Num be r or nam e
anywhe re (e x ce pt on the front page of the answe r
book ) in the answe r book , including additional answe r
book (s), graph/blotting pape r.
5. Mak e /write re ligious sym bols/praye rs lik e Gods
nam e , Gurus Nam e , O M, Swastik a, 786 and the lik e
anywhe re in the answe r book , including additional
answe r book (s), graph/blotting pape r.
6. W rite / m ak e e x trane ous (irre le vant/ unre late d)
note s/re m ark s. W rite / m ak e appe al for m ark s e tc.
7. C arry printing m ode ls or scie ntific calculator.
8. Ex change pe n, scale , calculator e tc.
9. Talk /com m unicate with any othe r e x am ine e s.
10. Te ar and carry any page /le ave from the answe r book ,
including additional answe r book .
11. Le ave se at without pe rm ission.
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THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA

front/cove r page of the answe r book .


10. Surre nde r answe r book im m e diate ly upon
com ple tion of e x am ination tim e and obtain

12. C arry m obile phone s or any othe r e le ctronic


gadge t/de vice in any form [e x ce pt calculator].
13. Sm ok e , che w tobacco/be te l nut, gum e tc.

re ce ipt (in the Ack nowle dge /R e cord on the


re ve rse of the Adm it C ard).

1.

Im m e diate ly on re ce ipt of the Adm it C ard, e ve ry candidate is e x pe cte d to ve rify all the facts, i.e . R oll No.,
Nam e , Group or Groups or Unit, Ex am ination Tim ing/Se ssion, Date s of e x am ination, Se que nce of Pape rs,
Ex am ination C e ntre e tc. In case of doubt he /she is e x pe cte d to approach the Joint Se cre tary (Ex am s.),
sufficie ntly in advance . R e que st(s), for change (s), if any of ce ntre , m e dium , Groups e tc, should re ach the
Institute , not late r than 7 days prior to the com m e nce m e nt of the Ex am ination. R e que st re ce ive d late r than 7
days prior to the com m e nce m e nt of the e x am ination will not be e nte rtaine d.

2.

The doors of the e x am ination halls will be ope ne d half an hour be fore the tim e spe cifie d for the
com m e nce m e nt of the e x am ination in e ach se ssion. All candidate s should be inside the e x am ination hall
be fore the sche dule d tim e of the com m e nce m e nt of re ading tim e / the e x am ination. It m ay be note d that
the Supe rinte nde nts have be e n advise d to ve rify the ide ntity of e ach candidate at the tim e of his/he r e ntry
into the e x am ination hall. The adm it card downloade d from our we bsite which doe s not be ar the photograph
of the candidate is also a valid adm it card and the ide ntity of a candidate will be de te rm ine d with re fe re nce to
the im age of the candidate and his spe cim e n signature on the Atte ndance R e giste r. C andidate s are ,
howe ve r, advise d, in the ir own inte re st, to carry with the m (along with the adm it card down-loade d from
we bsite ) the photo ide ntity cards issue d by the gove rnm e nt or at the tim e of re gistration for article s (e rstwhile
Inte rm e diate )/Profe ssional Education C ourse / Profe ssional C om pe te nce C ourse or Inte rm e diate (Inte grate d
Profe ssional C om pe te nce ) C ourse by the Board of Studie s se ction of the De ce ntralize d O ffice of IC AI or the
ide ntity card issue d to the m by the De ce ntralize d O ffice at the tim e of the ir re gistration as article d assistants.

3.

No candidate shall be pe rm itte d to e nte r the hall afte r the e x piry of 45 m inute s afte r the distribution of the
que stion pape r. No candidate shall be pe rm itte d to le ave the hall until the e x piry of 75 m inute s afte r the
distribution of the que stion pape r.

4.

C andidate s will find the ir roll num be rs writte n against the se ats allotte d to the m . The y should find and occupy
the ir allotte d se ats.

5.

C andidate s are allowe d 15 m inute s re ading tim e be fore the sche dule d com m e nce m e nt of the e x am ination.
Accordingly que stion pape r will be distribute d at 1.45 p.m (I.S.T) and the answe r book at 2.00 p.m (I.S.T)
e ach day.

6.

Im m e diate ly on re ce ipt of the que stion pape r, e ve ry candidate m ust write his/he r R oll Num be r on his/he r
copy of the que stion pape r at the spe cifie d space provide d on the cove r page . By re fe re nce to the code of the
que stion pape r displaye d on the notice board, e ve ry candidate is e x pe cte d to satisfy him se lf/he rse lf that
he /she has re ce ive d the corre ct que stion pape r. By re fe re nce to the num be r of printe d page s and the num be r
of que stions in the que stion pape r which will be found printe d on the front page , e ve ry candidate is e x pe cte d
to satisfy him se lf / he rse lf that the que stion pape r issue d to him /he r is com ple te . Sim ilarly, if the answe r
book supplie d is de fe ctive or the candidate has inadve rte ntly writte n wrong R oll Num be r e tc. or at wrong
place , the answe r book should be e x change d be fore the com m e nce m e nt of e x am ination.

7.

No candidate shall bring with him /he r into the e x am ination hall or carry on his/he r pe rson any pape r, book ,
note s or any othe r m ate rial, nor shall he /she com m unicate with any othe r candidate in the e x am ination hall
or in the pre m ise s, whe n the e x am ination is in progre ss. Any infringe m e nt of this instruction is lik e ly to re sult
in the candidate conce rne d be ing e x pe lle d from the e x am ination hall or othe rwise de alt with.

8.

C andidate s should use all the page s in the m ain answe r book /s supplie d, be fore ask ing for the additional
answe r book s. In orde r to avoid wastage , candidate s will be issue d additional answe r book s only afte r the y
have use d the m ain answe r book . No candidate shall te ar a le af of an answe r book . The candidate should
write answe rs on both side s of the pape r. R ough work whe n ne ce ssary, should be done on the le ft hand side
on the page s of the answe r book only. R ough work should not be done on the que stion pape r. The
candidate s are advise d, in the ir own inte re st to e nsure that work ing note s should form part of the answe r/s.

C andidate s should write the roll no in words and num e rals inside the box e s and dark e n the corre sponding
O MR circle s provide d on the cove r page of the m ain answe r book only, in black /blue ball point pe n and in no
othe r part of the answe r book , additional she e t, graph pape r e tc. Any violation of this instruction will
tantam ount to adoption of unfair m e ans and will attract punishm e nt which m ay include de barring from
appe aring in the e x am ination. The atte ndance re giste r contains the roll num be r stick e r of the candidate , in
the Pape r Num be r colum n, be low the space whe re the candidate is re quire d to sign. C andidate s should
re m ove the corre ct roll num be r stick e r of re le vant pape r/subje ct against his/he r nam e from the atte ndance
re giste r and affix the sam e within the box provide d in the top right hand corne r of the cove r page of the
answe r book . Since a m achine will re ad the roll no. candidate s should che ck and e nsure that the roll num be r
writte n in words, num be rs and circle s dark e ne d are corre ct. In case this inform ation is fille d wrongly, Institute
will not tak e any re sponsibility for re ctifying the m istak e . C andidate s should also affix the ir signature within

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THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA

the box provide d for the purpose , on the cove r page of answe r book .
Candidate should answer all questions of a paper in one set of answer books except in the following paper
which have two sections and which are to be answered in different answer books.
Intermediate (IPC) Examination:
Pape r-7:

Se ction A -

Inform ation Te chnology

Se ction B -

Strate gic Manage m e nt

The cove r page s of the answe r book s of Se ction A and Se ction B are printe d in diffe re nt colour sche m e s and
the y also be ar the nam e s of the subje cts and the alphabe ts "A" and "B" printe d on the m . C andidate s are
e x pe cte d to answe r in corre ct se t of answe r book s. The C ouncil and the e x am ine rs do not unde rtak e to
e x am ine answe rs writte n in wrong se t of answe r book s.

10. Statistical/Mathe m atical table s to be provide d and graph, pape r, whe re ve r ne e de d, for solving the que stions
are indicate d on the que stion pape r itse lf and would be m ade available to the candidate s on de m and by the
Supe rinte nde nt.

11. (a) The answe rs should be writte n ne atly and le gibly and should, as far as possible , be brie f.
(b) The answer to each question must be commenced on a fresh page and the question number clearly and
prominently written at the top of each answer. Candidates are advised in their own interest not to leave full
pages blank in between the answers.
(c) The answer to each question in all parts should be completed fully in one page, or in a consecutive set of
pages before the next question is taken up i.e. all parts of a question be done together.

12. The candidates should write the question number and the Sub-question number, if any, very clearly. The
candidates should also leave a margin on each page wherever margin is not provided in the answer book.

13. C andidate s should not tie up the unuse d answe r book s along with the use d book s. Unuse d answe r book s
should be hande d ove r to the invigilator.

14. The candidate s are re quire d to provide the m se lve s with the ir own pe n, ink and blotting pape r.
15. The answe r book should be faste ne d toge the r with a tag supplie d for the purpose . C andidate s m ay bring
the ir staple r and staple the m afte r tagging, if the y so de sire . The num be r of answe r book s use d m ust be
cle arly state d in the space provide d on the cove r page of the answe r book .

16. Sim ilarly, the num be r of que stions atte m pte d should also be indicate d, by way of a tick () m ark against the
que stion/s atte m pte d, in the cage s provide d for the purpose on the cove r page of the answe r book .

17. The candidate s should not write anything in the portion provide d on the cove r page for noting the m ark s. It is
inte nde d for the use of the e x am ine r.

18. No candidate shall, without the spe cial pe rm ission of the Supe rinte nde nt/invigilator, le ave his/he r se at in the
e x am ination hall during the hours of the e x am ination. At the e x piry of the tim e allowe d for e ach pape r, the
answe r book s m ust be surre nde re d im m e diate ly to the Invigilator conce rne d.

19. The Institute has e x te nde d the facility of obtaining confirm ation, from the invigilator conce rne d for the
answe r book s surre nde re d. C andidate s m ay , the re fore , obtain the signature of the invigilator conce rne d,
im m e diate ly on subm ission of the ir answe r book s, in the re le vant colum n on the back side of the Adm it
C ard. In the case of pape rs with two se ctions, i.e . Se ctions 'A' & 'B', signature of the Invigilator m ay be
obtaine d against e ach se ction se parate ly, afte r surre nde ring the answe r book s of e ach se ction. The
Supe rinte nde nts have be e n advise d to issue re ce ipt in the afore said m anne r through the invigilator, for the
answe r book s surre nde re d. C andidate s should not le ave the hall without surre nde ring the ir answe r book s to
the Invigilator or the Supe rinte nde nt.

20. A ll the answer books written by the candidates should be fastened together before surrendering to the
Invigilator or the Superintendent of the examination. A ny representation regarding omission to surrender
the written answer book or any part thereof which tantamounts to adoption of unfair means will not be
entertained after the examination is over.

21. The candidate s should write the ir R oll num be rs only in the space provide d on the cove r page of the m ain answe r book and in no othe r part of the answe r book s. The y should not write R oll Num be r in the additional answe r book s and graph pape r. W riting of R oll num be r in place /s othe r than the space provide d for the purpose
in the cove r page shall tantam ount to adoption of "unfair m e ans". Sim ilarly, the y should not m ak e any
distin-guishing m ark including re ligious sym bols/praye rs lik e God's nam e , any te le phone num be rs, Guru's
nam e , O M, Swastik a, 786 e tc. in any part of the ir answe r book s. Infringe m e nt of the se in-structions is
punishable , which m ay include de barring from appe aring in the e x am ination.

22. Sim ilarly, the candidate s are prohibite d from writing the ir Article s re gistration Num be r, Nam e , any e x trane ous
note s, re m ark s, or appe als in the ir answe r book s and any violation shall tantam ount to adoption of unfair
m e ans.

23. Every candidate must sign the attendance sheets in the appropriate column against his/her Roll No. and
name and in no case shall leave the examination hall without signing these sheets.
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24. The candidate s should not write any m atte r on the que stion pape r (e x ce pt the ir R oll Num be r vide s instruction
No.(6) or on the blotting pape r. The y should not re m ove any pape r or pape rs from the e x am ination hall
(e x ce pt the que stion pape r give n to the m .)

25. If a candidate is found to have re sorte d to or has m ade atte m pts to re sort to unfair m e ans pe rtaining to an
e x am ination, the C ouncil m ay , on re ce ipt of a re port to that e ffe ct and afte r such inve stigation as it m ay
de e m ne ce ssary, tak e such disciplinary action against the candidate conce rne d as it m ay think fit. The
Supe rinte nde nt of the e x am ination has absolute powe r to e x pe l a candidate from the e x am ination hall, if in
his opinion the candidate has adopte d or atte m pte d to adopt unfair m e ans in conne ction with the
e x am ination. Any candidate e x pe lle d from the e x am ination hall m ust, be fore le aving the hall, subm it to the
C ouncil his/he r e x planation in writing through the Supe rinte nde nt of the e x am ination.

26. Sm ok ing, che wing of tobacco/be te l nut, intox icant, e tc is strictly prohibite d in the e x am ination hall.
27. C andidate s should write the answe rs only in blue or black ink and in no othe r colour. Though the re is no
spe cific prohibition against the use of ball point pe n, it will be advisable to use writing ink from the point of
vie w of le gibility and uniform ity. C andidate s are also advise d not to use re d, gre e n ink , highlighte r, sk e tch
pe n e tc. for unde rlining or highlighting any se nte nce /Para/phrase as it am ounts to m ak ing distinguishing
m ark which is prohibite d as state d in Para 21 above . Candidates are permitted to use pencils for drawing
graphs, diagrams etc. However, Candidates should take care not to use pencil for writing answers.

28. C andidate s have be e n allowe d to answe r in Hindi in all pape rs of a group or both Groups in e ntire ty as m ay
be applicable and no pape r-wise option is allowe d. The option once e x e rcise d is final and cannot be change d
subse que ntly. In the abse nce of any cle ar option, English Me dium is re ck one d as the m e dium of answe ring in
the e x am ination.
For Intermediate (Integrated Professional Competence)
Examination candidates:
For those who have opted for English medium, the question paper will be provided in English. For those who
have opted for Hindi medium, the question paper will be bilingual,i.e they will be in English as well as Hindi,
except in Paper No(s) 1(A ccounting), 4(Taxation) and 5(A dvanced A ccounting).
The question papers in respect of said paper No(s). 1(A ccounting), 4(Taxation) and 5(A dvanced A ccounting)
will be in English only for all the candidates.However,Hindi medium candidates are allowed their A nswers in
Hindi. For FINA L candidates:
In re spe ct of final e x am ination, the que stions pape rs will be in English only for all the candidate s though
Hindi m e dium candidate s are allowe d to write the ir answe rs in Hindi.
Candidates opting for Hindi medium:
i) All que stions including, parts, if any, in all the pape rs have to answe re d in Hindi m e dium only. Howe ve r
candidate s can write num be r, te chnical te rm s, phrase s and figure s in English and can also solve num e rical
que stions in English.
ii) C andidate s who opt for Hindi m e dium and answe r any or all que stions in English m e dium (e x ce pt
num e rical que stions) will not ge t any cre dit for such que stion/s and ze ro m ark s will be awarde d.
Candidates opting for English medium:
i) All que stions including parts, if any, in all the parts have to be answe re d in English m e dium only.

ii) C andidate s who opt for English m e dium and answe r any or all que stions in Hindi m e dium will not ge t any
cre dit for such que stion/s and ze ro m ark s will be awarde d.

29. Students are allowed to use battery operated portable calculators in all the subjects. The calculators can be
of any type with up to 6 functions, 12 digits and up to two memories. (A ttempt to use any other type of
calculators not complying with the specifications indicated above or having more features than mentioned
above shall tantamount to use of "unfair means" and would fall within the purview of paragraph 25 stated
above.)
Note:
i) Printing m ode ls of calculators are not allowe d.

ii) Ex change of calculators be twe e n the stude nts is not pe rm itte d.


iii) The calculators should be noise le ss and cordle ss.
iv) The Supe rinte nde nt of the e x am ination has com ple te authority to disallow the use of a particular
calculator not com plying with the conditions state d above . (It m ay be note d that e ach ste p/work ing of any
proble m should invariably be indicate d by the candidate in the answe r book , irre spe ctive of use of
calculator. C andidate s are advise d to follow this instruction in the ir own inte re st.)
v) Scie ntific calculators are not allowe d.
vi) vi) C andidate s are advise d not to bring the page r, ce llular phone , digital diary or othe r e le ctronic gadge ts
/ de vice in any form inside the e x am ination hall e x ce pt the calculator as de fine d in Para 29 above .
Violation of these instructions shall tantamount to adoption of unfair means and the candidates will be
liable for punishment which may include debarring from appearing in the examination.

30. R ule s re lating to Ex e m ptions:


C andidate s are advise d to go through the rule s re lating to "Ex e m ption in a pape r(s)" containe d in the
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Guidance Note s provide d along with the Ex am ination form , C A R e gulations 1988 and the "Fre que ntly Ask e d
Q ue stions (FAQ s)" hoste d on the institute 's we bsite www.icai.org and be cle ar about the ir e x e m ption
e ntitle m e nts and not m iss out on appe aring in those pape r/s whe re the y are not e ligible for e x e m ption.

31. Unit sche m e of Inte rm e diate (IPC ) e x am ination


C andidate appe aring in Inte rm e diate (IPC ) Unit sche m e of e x am ination are advise d to e nsure that the y
appe ar in the pape rs re le vant to the ir re spe ctive unit. For de tails of the pape rs of the various Unit/s sche m e
of the e x am ination, candidate s are advise d to visit "Fre que ntly Ask e d Q ue stions (FAQ s)" in the
stude nt/e x am ination link hoste d on the we bsite www.icai.org or the Guidance note s provide d along with the
e x am ination form s.

32. In case of any inadve rte nt m istak e in printing or fram ing of a que stion in a pape r, candidate s can bring it to
the notice of the Joint Se cre tary (Ex am s), within a we e k from the last date of e x am ination.
Each candidate is advised to familiarise himself/herself with the location of the examination centre by visiting the
centre a day prior to the commencement of the examinations and to also satisfy that he/she has visited/seen the
allotted centre.

MOBILE PHONES OR ANY OTHER ELECTRONIC GADGETS/DEVICE IN ANY FORM [EXCEPT THE
CALCULATOR AS DEFINED IN PARA 29 OF THESE INSTRUCTIONS] ARE BANNED IN THE EXAMINATION
CENTRES
SPECIMEN COVER PAGE OF NEW ANSWER BOOK

www.icai.nic.in/admit_card_print.php

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THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA

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