Grace Marks Added by the ICAI in CA Final and IPCC November 2019 Examinations

In terms of Regulation 39(2) of the CA Regulations 1988, ICAI may revise the marks i.e., either increase or decrease the actual marks scored by the candidate.

Regulation 39(2) of the CA Regulations 1988 has been reproduced here for your reference:

39. Examination results

(2) The Council may, in its discretion, revise the marks obtained by all candidates or a section of candidates in any particular paper or papers or in the aggregate in such manner as may be considered necessary, for maintaining the standards of pass percentage provided in these Regulations.

Explanation — The term “section” used in this sub-regulation refers to the category of the candidates whose answer papers are valued by an examiner and such other category of candidates as may be specified by the Council.


Few students who received certified copies noted that marks awarded in the answer book are lower than the marks declared in the result and in a dilemma whether their marks are decreased upon verification?

 For your information, marks awarded in the answer book are the marks given by the examiner, based on the actual performance of the candidate. Marks given on the mark sheet/ result include marks awarded in terms of Regulation 39(2).

Although ICAI can REVISE the marks, there are no instances where actual marks scored by the student are decreased under regulation 39(2). In fact, ICAI award some Grace Marks (increases) to the students based on the recommendations made by head examiner.

In reply to the RTI Application dated 4th of  February, 2020 for which reply received on 5th of  March, 2020 provides subject wise Marks ADDED by the examination committee under regulation 39(2) in May 2019 and November 2019 examinations at CA Final and IPCC/Intermediate level.

Below is the extract of the RTI reply (as received) for your reference:

Regards
B Vinay Reddy ◘ Hyderabad
https://vinayrti.blogspot.com/