ICAI Announced Special Exam for Candidates MRAs / MoU with Foreign Accounting Bodies Hosted on the ICAI
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ICAI Announced Special Exam for Candidates MRAs/MoU with Foreign Accounting Bodies

ICAI announced Special Examination for Members of Foreign Accounting Bodies with whom the ICAI had entered into Mutual Recognition Agreement (MRA)/Memorandum of Understanding (MoU). This exam is scheduled to be held only at Delhi / New Delhi Center from June 18 to June 21, 2018.

Candidates are advised to carefully read, understand and follow the instructions while filling in the Form and retain the same for future reference. Candidates are also requested to go through the Announcement relating to Special Examinations for candidates under Mutual Recognition Agreement (MRA) / Memorandum of Understanding (MoU) with Foreign Accounting Bodies hosted on the ICAI website.

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Important Details of Special Exam for Foreign Accounting Bodies

Application Start Open, In Process
Last Date for receipt of application form at the Institute’s Headquarters at New Delhi February 28, 2018
Dates and Timings of Examination


June 18, 19, 20 and 21, 2018

2.00p.m. to 5.00 pm(IST)

Timings for Reading 2.00 P.M. – 5.00 P.M. (IST)
with reading time (for question paper) of 15 Minutes

Special Note: There will be no change in the examination schedule even if any examination day is declared as a Public Holiday by the Central Government or any State Government.

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Eligibility Criteria

  • Candidate should be registered with the ICAI.
  • ICAI has been issued the registration letter.

Subjects to be Cleared

CPA Australia Members are required to pass the following subjects:
(i) Corporate & Allied Laws
(ii) Taxation
(iii) Advanced Auditing and Professional Ethics*
(iv) Financial Reporting**
* Not applicable if they had studied Assurance Services & Auditing in CPA Program.
**Not applicable if they had studied Financial Reporting & Disclosure in CPA Program

How should the Application Form reach the Institute?

The application form can be sent by Speed Post, Registered Post only in the special envelope attached to the Examination Form to the Joint Secretary (Exams.), The Institute of Chartered Accountants of India, “ICAI Bhawan”, Indraprastha Marg, New Delhi – 110 002.

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  • Candidates are advised to retain the receipt issued by Post Office till the receipt of Admit Card.
  • Candidates are advised not to send the application through private courier.
  • Candidates should not submit/send the application form to regional/branch offices of the Institute.

a) An application should be complete in all respects; otherwise, it is liable to be rejected.
b) In the event of furnishing any incorrect information misrepresentation, the admission shall become invalid.
c) No correspondence in this regard shall be entertained.

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Issue of Admit Card

(a) A list of Candidates to whom the Admit Cards are issued for the Special Examination for Members of Foreign Accounting Bodies with whom the ICAI had entered into MRA / MoU will be e-mailed to them after 28th February 2018 (Tentative).
All correspondences in the above matter should be addressed to the Joint Secretary (Exams.) of the Institute at New Delhi quoting the following for prompt action.
* MRA/MOU Candidates Regn. No.
*Application Form No.
*Receipt No. Issued (if any)
*Telephone No.
*Fax No.
* E-Mail id
(b) In case of any difficulty, Joint Secretary (Exams.), may be contacted at ICAI, C-1, Sector – 1, Noida, Phone: 0120-3054822, 3054846.

Requirement for Passing Special Examination

A candidate for the Special Examination for Members of Foreign Accounting Bodies with whom the ICAI had entered into MRA / MoU shall be declared ordinarily to have passed the examination if he/she obtains at one sitting a minimum of 40% marks in individual paper and a minimum of 50% marks in aggregate of all papers required to appear and pass in order to qualify the Special Examination.

Issue of Statement of Marks and Pass Certificate

Statement of Marks will be issued to all the candidates in Special Examination for Members of Foreign Accounting Bodies with whom the ICAI had entered into MRA / MoU normally in two weeks from the date of declaration of result, while pass certificate to the candidates declared passed will be issued subsequently.

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