CA Final/Inter – Old & New – 30% MCQs in theory papers : No negative marking, no reasoning required

ICAI Board of Studies : Revised Announcement


The Announcement relating to pattern of assessment in select subjects from May, 2019 examination has been revised to include Final (Old) Paper 6: Information Systems Control and Audit in the list of subjects for which the assessment would be partially MCQ based from May, 2019 Examination onwards. The revised announcement, accordingly, reads as follows:

Pattern of assessment in select subjects from May, 2019 Examination

The assessment would be made partially objective in the below mentioned select papers at the Intermediate/IIPCE and Final level with effect from May, 2019 Examination under the new and old scheme of education and training.

1. CA Intermediate

Intermediate (New Course) IIPCC (Old Course)
Paper Subject Paper Subject
2 Corporate and Other Laws 2 Business Laws, Ethics & Communication
4 Taxation 4 Taxation
6 Auditing & Assurance 6 Auditing & Assurance
7 Enterprise Information System & Strategic Management 7 Information Technology & Strategic Management

2. CA Final

 Final (New Course) Final (Old Course)
Paper Subject Paper Subject
3 Advanced Auditing and Professional Ethics 3 Advanced Auditing and Professional Ethics
4 Corporate and Economic Laws 4 Corporate and Allied Laws
6 Information Systems Control & Audit
7 Direct Tax Laws and International Taxation 7 Direct Tax Laws
8 Indirect Tax Laws 8 Indirect Tax Laws

(i) In each of the above papers, the weightage for objective type questions would be 30%. The remaining questions i.e., 70% of the paper would be as per the present pattern of assessment.

(ii) The objective type questions will be for 30 Marks in each 100 marks paper. They would be in the nature of multiple choice questions (MCQs) carrying 1 or 2 marks. Each MCQ will have 4 options, out of which 1 option would be the correct answer. The 1 mark MCQs would be in the range of 10 to 16 MCQs; the 2 mark MCQs would be in the range of 7 to 10 MCQs.

(iii) The MCQs will be compulsory and there would be no internal or external choice in them.

(iv) The MCQs may be either knowledge-based or application-based. The skill level would be either “knowledge and comprehension” or “application and analysis”.

(v) There will be no negative marking for wrong answers.

(vi) No reasoning is required for answers to MCQs.


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