Today, a legal notice was sent to ICAI by Adv. Paras Jain and Adv. Kumar Shanu for gross negligence in evaluation of answer scripts from the side of Institute. The words of legal notice are as under :

President, Institute of Chartered Accountants of India, ICAI Bhawan, Indraprastha Marg, Post Box No. 7100, New Delhi-110002

Vice-President, Institute of Chartered Accountants of India, ICAI Bhawan, Indraprastha Marg, Post Box No. 7100, New Delhi-110002

Secretary, Examination Committee, Institute of Chartered Accountants of India, ICAI Bhawan, Indraprastha Marg, Post Box No. 7100, New Delhi-110002

Secretary Ethical Standards Board, Institute of Chartered Accountants of India, ICAI Bhawan, Indraprastha Marg, Post Box No. 7100, New Delhi-110002

Sub : Request to rectify mistakes committed by an Examiner of the professional body Institute of Chartered Accountant of India (ICAI) in the evaluation of answer script of a Student Shri Mridul Arora, CA Final Student (New Syllabus)

Ref : Student Name – Mridul Arora. Student Registration No.: CRO0551312. Roll No.: 220704. Question Number & Subject : Q. No. 2(a) of Case Study 2 of International Taxation. Exam Details : CA-Final (New Course)-Both Groups-May, 2019 Attempt

Dear Sir/Madam,
We are a responsible group of law students and young lawyers, which has been protecting the rights of students in providing them access to their answer-scripts under the transparency law Right to Information (RTI) Act, 2005, for the last five years.

For the first time, it is noticed that ICAI has provided students access to their answer scripts under the RTI Act at free of cost. As a result, students have got the freedom of information of verifying their marks allotted by the competent & professional examiners holding required knowledge of the subject(s).

Before we come to the facts of the present case, we believe that the ICAI, being an independent & professional body, will act objectively, responsibly and fairly in the interest of all its members and students spreading across India, otherwise it may cause serious and irreparable damage to all.

One Student (CA Final-New Syllabus)-Shri Mridul Arora has approached us with his answer-script of the subject namely “International Taxation-Paper 6C”, which he has obtained under the RTI Act, 2005 from the ICAI. On comparing the Answers to Question No. 2(a) of CASE STUDY 2 written in the said answer-script with the respective Suggested Answers provided by the ICAI, one may easily notice unprofessionalism and gross negligence on the part of the examiner of the ICAI in evaluating and marking several right answers as wrong answers leading to the final result as “FAIL”. This may conveniently be shown in the following table :

Answers to Question No. 2(a) of the Case Study 2-“International Taxation-CA Final (New)” (Multiple-Choice Questions)

If the above table is scrupulously observed by any competent professional or a prudent person, it may easily be concluded that this Student undoubtedly deserves 14 Marks in this MCQ Question out of 20 Marks, whereas the Examiner has awarded only 4 Marks, which is completely an act of gross negligence and unprofessional evaluation at the final level of professional examination of ICAI.

It is undeniable fact that the students of ICAI put their sincere and rigorous efforts in preparing for the examinations throughout the year. If students are not given deserving marks like in the present case, it shall only discourage students leaving only with the option to quit their dreams of becoming the member of this profession.

We strongly believe that the concerned and responsible officers of ICAI including the President, Vice-President, Secretary (Examination Committee & Ethical Standards Board) shall take highest ethical and professional, approach and decision, in re-evaluating this answer-script in the present case and award the deserving marks as per suggested answers given by ICAI as shown in table above.

It is kindly requested to provide this student an opportunity of being heard as a matter of his right of Principle of Natural Justice before taking final decision in this regard, so that there shall not be a case of miscarriage of justice.

We sincerely hope that the concerned authority & officers will take appropriate action on our aforesaid request within a reasonable time period of one week, failing to which we shall be compelled to initiate our further legal action.

This is our noble endeavour to protect, the integrity of this Professional Institution as well as the genuine right of this student of getting deserving marks. Should you require any information, please feel free to contact the undersigned. It would be our pleasure to assist you further.

Annexures :

  1. True Copy of the Answer-script of International Taxation (CA Final-New Syllabus) Relevant Page No. 17- Answer to Question No. 2(a) of the Case Study No. 2
  2. True Copy of the respective Suggested Answers given by the ICAI.

Yours Faithfully,

Paras Jain, Advocate (D-2271/2017), B-9/3, Vallabh Vihar Society, Sector-13, Rohini, Delhi-110085, Mob: +91-9899907794

Kumar Shanu, Advocate (D-2206/2016), O-506, Amrapali Princely Estate, Sector-76, Noida, Uttar Pradesh-201301, Mob: +91-6206430523


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