The high level committee constituted by the ICAI for providing their recommendations on Review of Examination Processes and Regulations says that there is no need for re-evaluation of answer books of CA exams and it does not recommend the same. Consequently, there is no need to amend the existing provisions of Regulation 39(4) of the CA Regulations, 1988 for the following reasons :
- Evaluation is inherently subjective.
- Re-evaluation is also subjective.
- Subjectivity cannot be totally eliminated in descriptive papers, not withstanding, model solution, marking scheme, step-wise marking, workshops for examiners etc.
- Further, rigid standardization would drive out creativity and imagination on the part of the candidates, in answering the questions.
- There would be no finality to any result, if re-evaluation is introduced.
- There is no practice of re-evaluation of answer books in international accountancy bodies.
CA Regulations 1988 already provides a remedy for rectifying certain types of discrepancies/errors. Errors in totalling, carrying forward of marks to cover page and unvalued answers are being rectified by the office, under verification carried out u/r 39(4) of the CA Regulations, 1988.
ICAI also carries out suo motu verification of the answer books, before providing copies of the answer books to the applicant, either under ICAI Scheme or under RTI Act, 2005.
Further, while providing copies of evaluated answer books to an applicant, he is also advised that he can bring to the notice of ICAI, within 30 days from the date of receipt of the copies of evaluated answer books, any discrepancy falling within the purview of Regulation 39(4) of the CA Regulations, 1988, that he might notice. Such requests are also examined and the error is rectified and marks are revised by the office.