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Sr No Questions Suggested Answers
The Council has decided to assess students after completion of first and second year of
practical training with online MCQ based tests. These tests would examine the knowledge
1 Why ICAI has done this?
gained by the student during the course of practical training and his ability to apply his
subject specific skills while undergoing his training in that particular area.
The test would be of 75 marks (Duration: 2 hours) for 1st year students and of 100 marks
2 What will duration & marks of question paper ?
(Duration: 3 hours) for 2nd year students.
Which articles will not have to appear for this Article who have completed there articleship and the article who completed their 2 years of
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paper? artticleship on or before 31/03/2018.
All articles which will complete either 1st year or 2nd Year after 31/03/2018. if your first year
4 Which articles will have to appear for this paper? is completed before given date then you will have to appear for 2nd test only as per
wordings of icai announcement.
The students completing their 1st/ 2nd year of practical training in a particular quarter of a
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When to appear for exam ? year would be eligible to register for the said test in the subsequent quarter.
Students will be assigned grades based on their performance in the assessments as below:
a. 80% and above marks – A grade
6 How results will be classified ? b. 60% and above but below 80% marks – B grade
c. 40% and above but below 60% marks – C grade
d. Below 40% marks – D grade
7 What will be significance of these GRADES? The grades would appear on the final marksheet of the student.
A student can appear in the particular test at a maximum of two more times (i.e. 3 times in
8 How many attempts an article can give?
total) to improve his/ her grade by paying a nominal fee.(rs.500)
Which grade will be included in the marksheet
9 The best grade out of all the grades scored, would be taken for inclusion in the marksheet.
out 3 attempts?
In the test, Accounting and Auditing (including Corporate Laws) of 50 marks will be
What will be the pattern of marks distribution and
10 mandatory and students would be selecting one optional module at 1st level test and two
pattern of the exam?
optional modules at 2nd level test, related to their practical training specialization area.
The optional modules (each comprising 25 marks) would be:
S No First Year Second Year
What subjects does the optional module consists
1. Direct Tax Direct tax Including International taxation.
11 for 25 marks after 1st Year and 50 marks after
2. Indirect Tax Indirect Tax
2nd Year?
3. Internal Audit Internal Audit

12 When will be first test conducted? The first test for both the category of students will be on August 26, 2018.
The students who would be completing their 1st/ 2nd year of practical training during the
second quarter of 2018, i.e. April-June, 2018 would be eligible to appear in these
13 Timeline for appearing in the test? assessments during August-December, 2018. Similarly, the students completing their 1st/
2nd year during July-September 2018 would be required to appear in October-December,
2018 quarter and so on.
Concerned students are advised to practice the sample questions uploaded in BoS
What kind of questions are they going to ask in Knowledge Portal on the Institute website at the link:
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the test?
https://www.icai.org/new_post.html?post_id=14836
What happens to articles who have completed The articles who have completed 1st year before 31/03/2018 are not required to give test
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1st year of the articleship before 31/03/2018? for 1st year. But 2nd year test will be applicable.
16 Will it be applicable to direct entry students ? Yes it will be applicable, there is no such exemption.
These exams will be most probably at ICAI branches. Place where ITT and Advanced ITT
17 Where to give these exams ?
takes place. Registrations would be online.
As grades will appear in marksheet, it seems article has to appear before exams. Further 1
Is it manadatory to appear for exams before final
18 and 2 years will get completed before exams. And tests are on articleship knowledge so it
exams ?
has nothing to do with exams, so i feel it is definately before exams.
19 What is the level of questions expected ? Honestly i was expecting lot of practical forms / dates / rates which article rememembers
automatically, becasue of working on it day and night. But i saw sample questions provided,
they were nothing but small MCQ based case studies as we see in exam question papers.
You never know actual papers will be more on practical side.
20 Will these test apply to Old as well as New Thease Articalship Assessment Test is applicable to New as well as Old Syllabus students
Syllabus students? depending on their date of Articleship Trainning.