As announced earlier through announcement dated 25th June,18 that from May’19 onwards the question paper pattern of the theoretical paper at Intermediate and final level would be 30% objective and 70% descriptive pattern under both Old and New Scheme has been revised by the BOS on 21.01.2019 https://resource.cdn.icai.org/53634bos-icaipamay19.pdf has been revised to include Final (Old) Paper 6: Information Systems Control and Audit in the list of subjects for which the assessment would be partially MCQ based from May, 2019 Examination onwards.
The papers in which the new pattern would be followed are as under:
Old Scheme: IPCC
Paper 2: Business Laws, Ethics & Communication
Paper 4: Taxation
Paper 6: Auditing & Assurance
Paper 7: Information Technology & Strategic Management
New Scheme: Intermediate
Paper 2: Corporate & Other Laws
Paper 4: Taxation
Paper 6: Auditing & Assurance
Paper 7: Enterprise Information System & Strategic Management
Old Scheme: Final
Paper 4: Taxation
Paper 6: Auditing & Assurance
Paper 7: Enterprise Information System & Strategic Management
Old Scheme: Final
Paper 3: Advanced Auditing and Professional Ethics
Paper 4: Corporate and Allied Laws
Paper 6: Information Systems Control & Audit
Paper 7: Direct Tax Laws
Paper 8: Indirect Tax Laws
New Scheme: Final
Paper 7: Direct Tax Laws
Paper 8: Indirect Tax Laws
New Scheme: Final
Paper 3: Advanced Auditing and Professional Ethics
Paper 4: Corporate and Economic Laws
Paper 7: Direct Tax Laws & International Taxation
Paper 8: Indirect Tax Laws
Paper 4: Corporate and Economic Laws
Paper 7: Direct Tax Laws & International Taxation
Paper 8: Indirect Tax Laws
Following points are worth Noting:
(i) In each of the above papers, the weight for objective type questions would be 30%. The remaining questions i.e., 70% of the paper would be as per the present pattern of assessment.
(ii) The objective type questions will be for 30 Marks in each 100 marks paper. They would be in the nature of multiple choice questions (MCQs) carrying 1 or 2 marks. Each MCQ will have 4 options, out of which 1 option would be the correct answer. The 1 mark MCQs would be in the range of 10 to 16 MCQs; the 2 marks MCQs would be in the range of 7 to 10 MCQs
(iii) The MCQs will be compulsory and there would be no internal or external choice in them
(iv) The MCQs may be either knowledge-based or application-based. The skill level would be either “knowledge and comprehension” or “application and analysis”.
(v) There will be no negative marking for wrong answers.
(vi) No reasoning is required for answers to MCQs.
Follow the Link below for the official Notification:
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