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Writing the CA Final Exam – Somil Gandhi (AIR 6)


General Instructions :

  1. Read all the questions carefully and select the easiest questions that you know perfectly. Always start from the easiest questions to the most difficult ones. Try to decide the order of answering in the reading time

  2. Do not take excessive time for a question. Instead, if you do not know a particular question or are stuck in between, leave it and go to the next question

  3. Please avoid cancellations and presentation should be at its best. Solve one question on one page. Do not worry about wasting paper

  4. Use your pencil to highlight key words in every point in a theory answer

  5. Relevant workings shown as per ICAI modules need to be actually shown in the paper. The marks will be awarded for the same

  6. Do not get nervous or feel pressure if you feel an answer is incorrect or wrong. You will spoil the rest of the paper

Specific Instructions : 

  • FR / FM / Costing :
    1. All workings should match more or less with the ICAI study material. The methodology of solving the question shall more or less remain the same. The examiner is not going to have time to independently verify the methodology used by the candidate

    2. While solving Accounting Standard questions, write the entire relevant text of the AS first and then relate the question to the text

    3. FM and costing formulas should be specifically written in the paper

    4. Diagrams for costing should be drawn appropriately

    5. The candidate must write all detailed working notes for solving the problem wherever relevant or the examiner will be cutting marks for the same

  • Law/ Audit / ISCA :
    1. For answering questions in Law, please quote the provisions of the relevant act first, the next paragraph should explain the relation of the provision with the question in context and the last paragraph should be your conclusive answer

    2. Try to write section numbers wherever possible, if you are unsure, avoid writing them

    3. The most important aspect in ISCA is to write keywords ( technical IT Parlance). If the examiner cannot find them inspite of your answer being correct , marks will not be awarded

    4.   Please write the POINTS actually being given in the module . Assume that this is the 10th std. and you are in SSC Board. Imagine the examiner only has the solution given to him and your answers should exactly match those given in the solution. Do not make up your own points

    5. Be as neat as possible with good handwriting. Both quality and quantity of answer matters.

  • DT / IDT :
    1. Case study questions need to be answered exactly in the manner as per the case study book. If you know the case law, you should write it in the first paragraph. In the Second Paragraph, mention the facts of the quoted case law and the provision related to it. In the third Paragraph, compare the case with the question and state your final conclusion in the fourth Paragraph

    2. Please write complete explanations / notes to the gross income and total income questions in DT

    3. In IDT, presentation for GST questions and computation questions should be simple and most appropriate for understanding purposes

    4. Please quote section numbers as many as you can remember. Law is incomplete without section numbers

    5. In DT Paper, assessment based questions need to be answered with complete provisions of the law

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