ICAI is conducting Special Examination for members of Foreign Accounting Bodies with whom the ICAI had entered into Mutual Recognition Agreement (MRA) / Memorandum of Understanding (MoU).
However, on order to appear in the Special Examination the candidate should have been registered with the ICAI and has been issued the registration letter.
The ICAI has also issued the application form which is required be sent by Speed Post / Registered Post only in the special envelope attached to the Examination Form to the following address:
To
The Joint Secretary (Exams.)
The Institute of Chartered Accountants of India
“ICAI Bhawan”, Indraprastha Marg, New Delhi – 110 002
The last date for receipt of application is 22nd February, 2019
The special examination shall be conducted on 17th , 18th , 19th & 20th June, 2019 at 2.00 P.M. 5.00 P.M. IST at New Delhi.
A candidate for the Special Examination 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.
Subjects to be cleared by the members of Foreign Accounting Bodies areas under:
(a) 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.
(b) CPA – Ireland Members are required to pass the following subjects:
(i) Corporate and Allied Laws
(ii) Direct and Indirect Taxes
(iii) Strategic Financial Management*
(iv) Advanced Auditing & Professional Ethics**
* Not applicable if they had studied Strategic Corporate Finance as an elective in CPA examinations.
** Not applicable if they had studied Audit Practice & Assurance Services in CPA examinations.
(c) CPA – Canadian Members are required to pass the following papers:
(i) Corporate and Allied Laws
(ii) Taxation
(d) SAICA Members are required to pass the following papers:
(i) Company Law
(ii) Taxation
(iii) Information Systems Control And Audit
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