Letter reporting discrepancies, if any, falling within the scope of Regulation 39(4)

Shri G Somasekhar

Additional Secretary (Exams)

The Institute of Chartered Accountants of India ICAI Bhawan

Indraprastha Marg, New Delhi – 110002


I have received certified copy/ies of the papers __________________________  of Intermediate (IPC)/Final Examination held in __________________________  bearing Code No.___________________ sent by you vide your letter dated _____________. I have noted that these copies are for my reference only and not to be parted with anyone under any circumstances.

On perusal of the certified copies, I find the following discrepancy and request that the verification of my answer books of Paper/s_______________________________________________ may be carried out in accordance with the provisions of Regulation 39(4)* of the Chartered Accountants Regulations, 1988 and the outcome informed to me as early as possible.

Discrepancy noticed _______________________________                                                                               .

Roll no of Intermediate (IPC)/Final-____________ 201 :

Regn No:__________________________




E-mail id____________________


Yours faithfully


Signature of the Candidate



  1. No fee is payable in such cases.
  2. Such a request must be made within 30 days of issue of this letter.
  3. Only discrepancy as covered under Regulation 3 9(4) will be entertained i.e. (i) no totaling error; (ii) no carrying over of marks from inside to the cover page of the answer book; (iii) no question or part thereof has remained un evaluated.
  4. No responsibility taken for late or non-delivery due to postal issues.

Source- ICAI


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