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ICAI Guideline for Centres & Candidates for CA Exams 2024

To ensure efficient and secure conduct of its examinations, the Institute of Chartered Accountants of India (ICAI) has recently released guidelines. These guidelines, which address three key stakeholders – Examination Centres, Examination functionaries, and Candidates – are meticulously designed to uphold the integrity and security of the examination process while creating a fair and creative environment for candidates.

The guidelines place a significant emphasis on the role of Examination Centres, highlighting the importance of robust infrastructure and enhanced security measures. This entails providing adequate seating arrangements, implementing surveillance cameras, and strictly reserving access to examination halls. Moreover, the guidelines underscore the necessity for these centres to be well-ventilated and compliant with COVID-19 safety protocols.

To ensure the smooth running of examinations, Examination functionaries, including invigilators and supervisors, are expected to carefully adhere to the guidelines. These individuals will undergo comprehensive training to fully comprehend their roles and responsibilities, including the crucial task of maintaining the confidentiality of question papers and answer sheets. Additionally, the guidelines advocate for stringent identity verification procedures, thereby mitigating the risk of impersonation and reinforcing the integrity of the examination process.

Candidates are expected to adhere to the guidelines with utmost diligence, encompassing aspects such as displaying appropriate conduct and complying with the rules of the examination. This entails ensuring the possession of valid admit cards, following the specified dress code, and abstaining from any form of misconduct or fraudulent behaviour. Recognizing the COVID-19 guidelines, ICAI has placed particular emphasis on candidates following safety measures, such as wearing masks and maintaining social distancing during the examination.

For detailed information on the guidelines for the ICAI examination in 2023, please access the following link: [ICAI Exam Guidelines 2023].

General Guidelines ICAI CA Exam

The Institute of Chartered Accountants of India (ICAI) has released guidelines to ensure the safe and secure conduct of the CA Examinations scheduled for May/June or November/ December 2024. These guidelines prioritize maintaining the integrity and fairness of the examinations.

  • The examination centres will adhere to Standard Operating Procedures (SOPs) to ensure the implementation of safety precautions and the maintenance of proper hygiene standards.
  • Adequate cleaning of seating areas, as well as door handles and staircase railings, will be conducted before the start of each examination.
  • Social distancing measures will be maintained by keeping an adequate gap between seats.
  • Candidates will be permitted to bring only certain items into the examination hall, including a mask (optional), a personal transparent water bottle, a small hand sanitiser (optional), and any necessary exam-related items/documents such as calculators, stationery items, admit cards, and photo ID cards, as per the instructions provided.

Guidelines for CA Examination Centres

The Institute of Chartered Accountants of India (ICAI) has issued a set of guidelines for the upcoming November/December 2023 examinations that must be followed by all examination centres.

  • All staff members on examination duty are advised to wear masks for their safety as well as the safety of others present during the examinations. (optional)
  • The exam centres are required to maintain a high standard of cleanliness and hygiene. Examination rooms, common areas, and washrooms are thoroughly cleaned after each day’s examinations, to meet the safety requirements for the following day.
  • Supply of liquid handwash or soap should be made available in all washrooms for candidates and staff members to use. Additionally, while candidates are expected to bring their water bottles, the exam centres must also provide packaged water in 500 ml bottles at various locations within the premises.
  • To assist candidates in navigating the allotted examination rooms and sitting plans at the centre, additional notice boards and signages will be displayed.
  • To maintain social distancing and prevent overcrowding, exam centres are required to deploy sufficient staff at the entry points for frisking candidates. Female students should be frisked by female staff members only.
  • Both examination centres and candidates are reminded to familiarize themselves with the guidelines issued by the centre superintendent. These guidelines provide a comprehensive overview of the standard operating procedures (SOPs) and guidelines that must be followed at the ICAI exam centres.
  • Efficient management of candidate exits is also emphasized. Candidates should be allowed to leave the examination centre in a staggered manner, based on the occupancy of each room.
  • Candidates are not permitted to leave the examination centre before the scheduled completion time. Entry to the examination centre will be allowed starting from 1:30 PM for the November/December 2023 examinations.

Guidelines for Centre Superintendents and Observers

Centre Superintendents must ensure that the below-given guidelines released by the ICAI are followed during the November/December 2023 CA Examinations at the examination centre/hall:

  • The Centre Superintendent should ensure the cleaning of the examination centre, including halls/rooms, washrooms, entrance, furniture, equipment, stationery, kitchens, canteen, and common areas, before and during the examination days.
  • The entry gate(s) should be opened at least 30 minutes before the scheduled start time of the examination.
  • Maintain proper social distancing, as per MHA guidelines, among candidates and staff both inside and outside the examination centre.
  • It is advisable for both examination functionaries and candidates to wear face masks at the entrance and during the examination.
  • Keep the washrooms clean at all times.
  • Candidates are prohibited from bringing bags, mobile phones, smartwatches, electronic/IT gadgets, written materials, or books that can be used for communication or as a copying device into the examination hall. Proper arrangements should be made to inform candidates about this provision and safely store such items, if any, at the examination centre. Violations will result in disciplinary actions against the concerned candidate.
  • Maintain proper social distancing among candidates during the examination, following the guidelines issued by the Government of India. Ensure physical/social distancing while planning the seating arrangement.
  • Display signages and markings at appropriate locations to enforce physical/social distancing and safety protocols.
  • All candidates and examination staff should wear face masks upon arrival at the examination centre and throughout the examination, especially when in the examination hall.
  • Follow the defined protocol in the event of detecting a suspected case of COVID-19. Such individuals should be asked to leave the examination premises.
  • Provide an adequate supply of room temperature drinking water in 500 ml disposable plastic bottles.
  • Centre superintendents and observers should familiarize themselves with the guidelines for examination centres and candidates to ensure compliance with the necessary do’s and don’ts for everyone entering the examination centre.
  • Candidates are not allowed to leave before the scheduled conclusion of the examination, even if they have completed their papers.
  • Candidates should arrive at the examination centre 30 minutes before the scheduled start time which is 1:30 PM and report to the centre accordingly.
  • Plan the exit of candidates after the conclusion of the exams in a staggered manner based on room-wise occupancies, with appropriate time gaps between the exits of candidates from two rooms.

Guidelines for CA Examination Candidates (Examinee/Students)

Candidates must comply with social distancing and hygiene guidelines to ensure their safety and the safety of others.

  1. Candidates should arrive at the examination centre according to their designated reporting/entry time stated on the Admit Card to maintain social distancing and prevent overcrowding.
  2. Before arrival, candidates must ensure they are free from COVID-19 symptoms.
  3. Throughout the examination process, candidates are required to maintain social distancing and wear face masks at all times.
  4. Upon reporting to the Examination Hall, candidates should have a face mask on and carry essential items such as a transparent water bottle, a small hand sanitiser bottle, and their admit card.
  5. Electronic devices, books, written materials, and bags are prohibited inside the examination halls. Face masks should only be removed during personal identification and signing the attendance register.
  6. Candidates must obtain permission from invigilators before using washrooms and should sanitize their hands upon leaving.
  7. All candidates need to cooperate with examination officials in following COVID-19 guidelines and other instructions during the exams.
  8. At the end of the exam, candidates will be permitted to exit in an organized manner, one by one, following instructions from invigilators and remaining seated until advised.
  9. Candidates who finish their papers early cannot leave before the scheduled conclusion.
  10. Adherence to guidelines from governmental authorities and the ICAI is mandatory, including wearing a face mask. General instructions for CA Examinations must be followed by all candidates.

Guidelines for Observers

In response to applications received, the Institute has assigned a member to serve as an “Observer” during the November/December 2023 Examinations. There are few guidelines and certain conditions must be met for eligibility. The member must be below 65 years of age as of August 1, 2023, and their name should be listed on the Register of Members as of May 1, 2021, and still be present. Neither the member nor their relatives or dependents should be appearing in the upcoming Chartered Accountants Examinations at any centre in India or abroad. However, the participation or application for the ISA – AT exam will not be considered a disqualification for serving as an observer during the May/June or November/ December 2024 examinations.

They should not be involved in coaching students for any examinations conducted by the Institute and should have no legal convictions or pending disciplinary proceedings in India or abroad. Additionally, they should not hold any elected or co-opted positions within the Institute and must comply with the Observer Guidelines. Last but not least they should not be a COVID-19 patient or exhibit symptoms during their assigned duty. Observers are required to carefully review the provided document to effectively fulfil their assigned duties and responsibilities.

To get detailed information regarding the guidelines for the ICAI examination in 2023, please refer to the following link: [ICAI Exam Guidelines 2023](

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