Examination Department
The Institute of Chartered Accountants of India
10th January 2023
IMPORTANT ANNOUNCEMENT
No. 13-CA (EXAM)/MAY – JUNE/2023: In pursuance of Regulation 22 of the Chartered Accountants Regulations, 1988, the Council of the Institute of Chartered Accountants of India is pleased to announce that the next Chartered Accountants Foundation, Intermediate and Final Examinations will be held on the dates and places which are given below provided that sufficient number of candidates offer themselves to appear from each of the below mentioned places.
Similarly, Examination in Post Qualification Course under Regulation 204, viz.: International Taxation – Assessment Test (INTT – AT) (which is open to the members of the Institute) will be held on the dates and places (centres in India only) which are given below provided that sufficient number of candidates offer themselves to appear from each of the below mentioned places.
FOUNDATION COURSE EXAMINATION
[As per syllabus contained in the scheme notified by the Council under Regulation 25 F (3) of the Chartered Accountants Regulations, 1988.]
24th, 26th, 28th & 30th June 2023
INTERMEDIATE COURSE EXAMINATION
[As per syllabus contained in the scheme notified by the Council under Regulation 28 G (4) of the Chartered Accountants Regulations, 1988.]
Group-I: 3rd, 6th, 8th & 10th May 2023
Group-II: 12th, 14th, 16th & 18th May 2023
FINAL COURSE EXAMINATION
[As per syllabus contained in the scheme notified by the Council under Regulation 31 (iv) of the Chartered Accountants Regulations, 1988.]
Group -I: 2nd, 4th, 7th & 9th May 2023
Group -II: 11th, 13th, 15th & 17th May 2023
MEMBERS’ EXAMINATION
INTERNATIONAL TAXATION – ASSESSMENT TEST (INTT – AT)
11th & 13th May 2023
No examination is scheduled on 5th May 2023 (Friday) on account of Budha Purnima, being a compulsory (gazetted) Central Government holiday as per F. No. 12/5/2022-JCA-2 dated 16.06.2022 issued by Ministry of Personnel, Public Grievance and Pensions, Government of India.
It may be emphasized that there would be no change in the examination schedule in the event of any day of the examination schedule being declared a Public Holiday by the Central Government or any State Government / Local Bodies.
Paper(s) 3 & 4 of Foundation Examination are of 2 hours duration. Similarly, Elective Paper – 6 of Final Examination and all papers of International Taxation – Assessment Test are of 4 hours duration. However, all other examinations are of 3 hours duration, and the examination wise timing(s) are given below:
| Examination | Paper(s) | Exam. Timings (IST) | Duration |
| Foundation | Paper 1 & 2 | 2 PM to 5 PM | 3 Hours |
| Paper 3 & 4* | 2 PM to 4 PM | 2 Hours | |
| Intermediate | All Papers | 2 PM to 5 PM | 3 Hours |
| Final | Paper 1 to 5 & Paper 7 & 8. |
2 PM to 5 PM | 3 Hours |
| Paper 6 (Elective) | 2 PM to 6 PM | 4 Hours | |
| Post Qualification Course
Examination i.e., International |
ALL | 2 PM to 6 PM | 4 Hours |
*In Paper 3 and 4 of Foundation Examination and all papers of Post Qualification Course Examination there will not be any advance reading time, whereas in all other papers / exams mentioned above, an advance reading time of 15 minutes will be given from 1.45 PM (IST) to 2 PM (IST).
Further, in case of composite papers having both MCQs based & Descriptive Question Papers, seal of MCQs based Question Paper shall be opened at 2 PM (IST), in other words there will be no prior reading time for MCQs based Question Papers
3. PLACES OF EXAMINATION CENTRES:
The Chartered Accountants Examinations, May / June 2023 will be held in the following Indian cities:
| Name of the State |
No. of Cities | Name of the Examination City |
| Andaman and
Nicobar Islands |
1 | Port Blair |
| Andhra Pradesh | 14 | Anantapur, Eluru, Guntur, Kadapa, Kakinada, Kurnool, Nellore, Ongole, Rajamahendravaram, Srikakulam, Tirupati, Vijayawada, Visakhapatnam and Vizianagaram |
| Assam | 5 | Dibrugarh, Guwahati, Jorhat, Silchar and Tinsukia |
| Bihar | 12 | Begusarai, Bhagalpur, Darbhanga, Gaya, Madhubani, Motihari, Muzaffarpur, Patna, Purnea, Samastipur, Sitamarhi and Siwan |
| Chattisgarh | 5 | Bilaspur, Durg, Raigarh, Raipur and Rajnandgaon |
| Chandigarh | 1 | Chandigarh |
| Delhi / New Delhi | 1 | Delhi / New Delhi |
| Goa | 2 | Mapusa and Margao |
| Gujarat | 20 | Ahmedabad, Anand, Bharuch, Bhavnagar, Bhuj, Gandhidham, Gandhinagar, Himatnagar, Jamnagar, Junagadh, Mehsana, Nadiad, Navsari, Palanpur, Porbandar, Rajkot, Surat, Surendranagar, Vadodara and Vapi |
| Haryana | 18 | Ambala, Bahadurgarh, Bhiwani, Faridabad, Fatehabad, Gurgaon (Gurugram), Hisar, Jind, Kaithal, Karnal, Kurukshetra, Narnaul, Panipat, Rewari, Rohtak, Sirsa, Sonepat and Yamuna Nagar |
| Himachal Pradesh | 1 | Shimla |
| Jammu & Kashmir | 2 | Jammu and Srinagar |
| Jharkhand | 7 | Bokaro Steel City, Deoghar, Dhanbad, Hazaribagh, Jamshedpur, Ramgarh and Ranchi |
| Karnataka | 23 | Bagalkot, Belgaum, Bellary, Bengaluru, Chikkaballapur, Chitradurga, Davangere, Gadag, Hassan, Haveri, Hubli, Kalaburgi (Gulbarga), Kolar, Koppal, Mandya, Mangalore, Mysore, Raichur, Shimoga, Sirsi, Tumakuru, Udupi and Vijayapura |
| Kerala | 14 | Adoor, Alappuzha, Ernakulam, Idukki, Kalpetta, Kannur, Kasaragod, Kollam (Quilon), Kottayam, Kozhikode, Malappuram, Palakkad, Thiruvananthapuram and Thrissur |
| Madhya Pradesh | 15 | Bhopal, Burhanpur, Chhindwara Gwalior, Indore, Jabalpur, Katni, Khandwa, Mandsaur, Neemuch, Ratlam, Rewa, Sagar, Satna and Ujjain |
| Maharashtra | 36 | Ahmednagar, Akola, Amravati, Aurangabad, Badlapur, Beed, Bhiwandi, Khamgaon (Buldhana), Chandrapur, Dhule, Gondia, Ichalkaranji, Jalgaon, Jalna, Kolhapur, Latur, Mumbai, Nagpur, Nanded, Nandurbar, Nashik, Navi Mumbai, Palghar, Panvel, Parbhani, Pimpri-Chinchwad, Pune, Ratnagiri, Sangli, Satara, Sindhudurg, Solapur, Thane, Vasai, Wardha and Yavatmal |
| Meghalaya | 1 | Shillong |
| Odisha | 8 | Balangir, Berhampur (Brahmapur), Bhubaneswar, Cuttack, Jharsuguda, Rayagada, Rourkela and Sambalpur |
| Puducherry | 1 | Puducherry |
| Punjab | 8 | Amritsar, Bathinda, Jalandhar, Ludhiana, Mandi Gobindgarh, Pathankot, Patiala and Sangrur |
| Rajasthan | 22 | Ajmer, Alwar, Banswara, Beawar, Bharatpur, Bhilwara, Bikaner, Bundi Chittorgarh, Churu, Jaipur, Jhunjhunu, Jodhpur, Kishangarh, Kota, Nagaur, Pali – Marwar, Rajsamand, Sikar, Sirohi, Sri Ganganagar and Udaipur |
| Sikkim | 1 | Gangtok |
| Tamil Nadu | 27 | Chennai, Coimbatore, Cuddalore, Dharmapuri, Dindigul, Erode, Hosur, Kancheepuram, Karaikudi, Karur, Kumbakonam, Madurai, Nagapattinam, Nagercoil, Namakkal, Pudukkottai, Salem, Sivakasi, Theni, Tiruchirapalli, Tirunelveli, Tirupur, Tiruvallur, Tiruvannamalai, Tuticorin, Vellore and Villupuram |
| Telangana | 8 | Adilabad, Hyderabad, Karimnagar, Khammam, Mahabubnagar, Nalgonda, Nizamabad and Warangal |
| Tripura | 1 | Agartala |
| Uttar Pradesh | 18 | Agra, Aligarh, Allahabad (Prayagraj), Bareilly, Bulandshahr, Firozabad, Ghaziabad, Gorakhpur, Jhansi, Kanpur, Lucknow, Mathura, Meerut, Moradabad, Muzaffarnagar, Noida, Saharanpur and Varanasi |
| Uttarakhand | 4 | Dehradun, Haldwani, Haridwar and Kashipur |
| West Bengal | 7 | Asansol, Durgapur, Hooghly, Kharagpur, Kolkata, Raniganj and Siliguri |
PLACES OF EXAMINATION CENTRES OVERSEAS:
[FOR FOUNDATION, INTERMEDIATE AND FINAL EXAMINATIONS ONLY]
The May / June 2023 Examinations will also be held at 8 (Eight) overseas examination centres, namely
| Overseas | Abu Dhabi, Bahrain, Thimpu (Bhutan), Doha, Dubai, Kathmandu (Nepal), Kuwait and Muscat |
The Examination commencement timings at Abu Dhabi, Dubai and Muscat Centres will be 12.30 PM i.e. Abu Dhabi, Dubai and Muscat local time corresponding / equivalent to 2 PM. (IST). The Examination commencement timing at Bahrain, Doha, and Kuwait Centre will be 11.30 AM i.e. Bahrain / Doha / Kuwait local time corresponding / equivalent to 2 PM (IST). The Examination commencement Timing at Kathmandu (Nepal) Centre will be 2.15 PM Nepal local time corresponding / equivalent to 2 PM (IST). The Examination commencement Timing at Thimpu (Bhutan) Centre will be 2.30 PM Bhutan local time corresponding / equivalent to 2 PM (IST).
The Council reserves the right to withdraw any city / centre at any stage without assigning any reason. Online filling up of examination forms:
As a part of automation and platform consolidation, ICAI is pleased to announce that all candidates in respect of Foundation, Intermediate & Final Examinations will be required to apply online at https://eservices.icai.org (Self Service Portal – SSP) for May / June 2023 Exam and also pay the requisite examination fee online. These forms are based on your eligibility of your course based on announcements and regulations. These forms will be available on SSP, and you are requested to login with your credentials (Username <[email protected]> and password). These Exam forms will be available in SSP effective designated dates as would be announced on www.icai.org.
Kindly Note: If you have never registered as a user in SSP, Kindly open the following URL: https://eservices.icai.org/EForms/configuredHtml/1666/57499/Registration.html?action=existing
Please use forgot password option in case you have forgotten or lost your password. Students are also requested to Create User Name, Register Course, Convert Course, Revalidate, Update Photo, Signature and Address on SSP only.
Members desirous to apply for Post Qualification Course Examinations i.e., International Taxation – Assessment Test (INTT – AT) (which is open to the members of the Institute) are required to apply online at pqc.icaiexam.icai.org and also pay the applicable examination fee online only.
Examination fee can be remitted on-line by using VISA or MASTER or MAESTRO Credit / Debit Card / Rupay Card / Net Banking / Bhim UPI.
Opening and Closing of online window for submission of examination application forms.
The following dates(s) may be noted:
| Details | For Main & PQC Exams [May 2023] | For Foundation Exam [June 2023] |
| Commencement of submission of online examination application forms |
3rd February 2023 [Friday] |
3rd February 2023 [Friday] |
| Last date for submission of online examination application forms (without late fees) | 24th February 2023 [Friday] |
24th February 2023 [Friday] |
| Last date for submission of online examination application forms (with late fees of ` 600/- or US $ 10) |
3rd March 2023 [Friday] |
3rd March 2023 [Friday] |
Furthermore, for students seeking change of examination city / medium for the Chartered Accountants Foundation Examination – May / June 2023, the correction window for the examination forms already filled shall be available during 4th March 2023 [Saturday] to 10th March 2023 [Friday].
Examination Fee
The examination fee(s) for various courses are as under: —
| Intermediate Course Examination | |
| For Indian Centre(s) | |
| Single Group / Unit 4A to 10 (except Unit 8A & 9A) | ₹ 1500/- |
| Both Groups / Unit 8A / Unit 9A | ₹ 2700/- |
| For Overseas Centre(s) – Excluding Kathmandu & Bhutan Centre | |
| Single Group / Unit 4A to 10 (except Unit 8A & 9A) | US$ 325 |
| Both Groups / Unit 8A / Unit 9A | US$ 500 |
| For Kathmandu & Bhutan Centre | |
| Single Group / Unit 4A to 10 (except Unit 8A & 9A) | INR ₹ 2200 |
| Both Groups / Unit 8A / Unit 9A | INR ₹ 3400 |
| Final Course Examination | |
| For Indian Centre(s) | |
| Single Group | ₹ 1800/- |
| Both Groups | ₹ 3300/- |
| For Overseas Centre(s) – Excluding Kathmandu & Bhutan Centre | |
| Single Group | US$ 325 |
| Both Groups | US$ 550 |
| For Kathmandu & Bhutan Centre | |
| Single Group | INR ₹ 2200 |
| Both Groups | INR ₹ 4000 |
| INTERNATIONAL TAXATION – ASSESSMENT TEST | ₹ 2000/- |
| Foundation Course Examination | |
| For Indian Centre(s) | ₹ 1500/- |
| For Overseas Centre(s) – Excluding Kathmandu & Bhutan Centre | US$ 325 |
| For Kathmandu & Bhutan Centre | INR ₹ 2200 |
The late fee for submission of examination application form after the scheduled last date would be ` 600/- (for Indian / Kathmandu / Bhutan Centres) and US $ 10 (for Abroad Centres) as decided by the Council .
OPTION TO ANSWER PAPERS IN HINDI:
Candidates of Foundation, Intermediate and Final Examinations will be allowed to opt for English / Hindi
medium for answering papers. Detailed information will be found in guidance notes hosted at https://icaiexam.icai.org. However, the medium of Examinations will be only English in respect of Post Qualification Course viz.: International Taxation – Assessment Test (INTT – AT).
The Candidates are advised to note the above and stay in touch with the website of the Institute, www.icai.org.
(S. K. GARG)
ADDITIONAL SECRETARY (EXAMINATIONS)
