It has been a tradition in examination system that in case a student attempts extra questions, the “BEST of” policy is attempt.

The ICAI has given up this policy and decided to go for first questions in order and the extra questions attempted last in sequence will not be valued.

Example : If only 2 out of 3 questions are to be attempted —

	Marks obtained
Ques. 1	30
Ques. 2	15
Ques. 3	35
Total (earlier)	65 [Best of 3 i.e., Q1 30 + Q3 35]
Total now	45 [First two, Ques. 3 will not be valued]

Advice : VineetSodhani.Com therefore advises students to follow old advice of parents viz. “attempt those first, which you know better”. There is no need to attempt extra question later on, as they will not be valued. Make choice within 15 minutes of reading time.

The ICAI announcement is reproduced below :

Extra Questions attempted in CA Examinations – (21-03-2016) Source : http://www.icai.org/new_post.html?post_id=12508&c_id=219

15th March 2016. It is seen that in CA examinations, sometimes, candidates answer more questions or sub parts of a question, than are required in terms of the instructions given in the question paper. In this connection, it is hereby informed that candidates are required to answer the requisite number of questions as per instructions printed on each question paper. In case any candidate answers extra questions/sub questions over and above the required number, then the requisite number of questions first answered in the answer book shall be valued and subsequent questions answered extra will be ignored. Candidates are requested to take note of the above. Examination Department