ICAI’s Next Practical Training (PT) Assessment Tests (during Articleship, of CA Students) on 8 Sept. 2019: FAQs, Registration, Results
ICAI has introduced Practical Training (PT) assessment test/ articleship exam, which is conducted during practical training, i.e. another framework for testing skills of students. The First and second levels of PT tests are applicable for students completing their first and second year of practical training on or after 1 April, 2018, respectively.
|For Results of PT Assessment Test held on 7 July 2019, please Login|
Registration for ICAI’s Practical Training (PT)/ Articleship Assessment Tests scheduled for 7 July 2019
ICAI has scheduled the next online Practical Training (PT) Assessment Tests/ Articleship Exam on 8 Sept. 2019 to assess the ca students, who have completed their first and second year of practical training/ articleship during Oct. 2018 to June 2019, with MCQ based online tests. Registration will open on 9 August 2019 and will close on 16 August 2019 (Friday).
Registration for Practical Training Assessment Test on September 8, 2019
The next practical training assessment test is being scheduled on September 8, 2019. The students who have completed their 1st/ 2nd year of practical training during October, 2018 – June, 2019 are eligible to appear in this test.
The students who have already appeared in the Practical training tests before (one or two times) and wish to improve their performance/ grade can re-appear on September 8, 2019. In such case, the best of the grade will be considered for inclusion in the marksheet. Similarly, the students who have registered for the earlier test(s) but could not appear due to some reason, can also register for September 8, 2019 with a fee of Rs.200. The registration for this test will open on August 9, 2019 (Friday) at 12.00 noon and close on August 16, 2019 (Friday).
Students may register for the test during the above mentioned time period through the registration portal https://pttest.icai.org/ by selecting their preferences for test location. Please note that the September 8, 2019 test will be conducted at limited locations only. Students who wish to reappear may also register by selecting the test location and submitting a fee of Rs.200 online. Selecting a test location will not imply confirmation for that location. Student may be assigned any location out of the two selected locations depending on the number of candidates in that region for the test date. However, preference will be given to the location selected as the first preference.
For any issues/ queries related to registration, students may contact the Help Desk mentioned on the portal. Students are advised to register for the tests well in time to avoid last minute hassles. Frequently Asked Questions (FAQs) are also available on the Institute website at the link https://resource.cdn.icai.org/50659bosfaqapt.pdf
Change in Structure of Question Paper of PT Assessment Test: ICAI Announcement dt. 1 Feb. 2019
ICAI has announced certain changes in structure of question papers of PT test effective from June 2019, as under:
ICAI Clarification on Applicability of the legislative amendments and notifications and circulars in Indirect Taxes for PT Assessment Test
The cut off date for the applicability of the legislative amendments as well as the amendments made vide notifications and circulars in indirect tax laws for the purpose of practical training assessment is as under:
|For the assessments to be conducted during the period between June and October:|
For example, for assessments to be conducted from June 2019 to October 2019, the cut off date for applicability of amendments will be 30th April 2019, i.e. for assessments conducted during this period, questions will have to be answered on the basis of the position of law as amended up to 30.04.2019
|For the assessments to be conducted during the period between December and April:|
For example, for assessments to be conducted from December 2018 to April 2019, the cut off date for applicability of amendments will be 31st October 2018, i.e. for assessments conducted during this period, questions will have to be answered on the basis of the position of law as amended up to 31.10.2018
ICAI Clarification on ‘Date of Completion of First/ Second year of Practical Training’ for Assessment Test
ICAI has clarified that for the purpose of Practical Training Assessment test, the first/ second year completion date would be calculated as one year/ two years after the date of commencement of practical training, irrespective of excess leaves.
Suppose a student commenced practical training on 1 July 2017 and has taken leaves from 1 January 2018 to 1 February 2018, his/ her first year completion date for the purpose of assessment test would still be considered as 30 June 2018 and for second year completion date would be 30 June 2019, irrespective of the excess leaves availed by the Student.
However, in case of termination/ transfer, the time gap during transfer from one principal to another principal will not be included in calculating completion of first/ second year of practical training.
Suppose a student commenced practical training on 1 July 2017 and takes transfer on 1 January 2018 and then joined new Principal on 1 February 2018, his/ her first year completion date for the purpose of assessment test would be extended to 31 July 2018 and second year completion date as 31 July 2019, unlike in the case of excess leaves.
ICAI’s FAQs on Assessment Test during Practical Training
ICAI has issued a set of 42 FAQs on Assessment Tests/ PT Tests. For updated FAQs on PT Assessment Test, please refer the link below:
1. What is the ICAI Eligibility for appearing in assessment tests during practical training?
The students who have completed their first or second year of practical training during 1 October 2018 to 30 June 2019 can register for the PT test to be held on 8 September 2019.
The students who have appeared in earlier test(s) and wish to improve their performance/ grade can re-appear on 7 July 2019. Similarly, the students who have registered for earlier test(s) but could not appear due to some reason, can also register for 7 July 2019.
Please note that this is the last test date (including improvement) for the students completing first/ second year of practical training during the quarter October 2018 to June 2019.
2. What is the syllabus for assessment tests during training?
Assessment tests have been introduced basically to assess the knowledge of students which has been gained during practical training. Also, the test can find out their ability to apply the subject specific skills gained during training. Accordingly, there is no defined syllabus for the assessment tests. However, the fields in which practical training is being imparted have already been identified/ on record.
3. Whether all the modules will be compulsory for Assessment Test? If no, then what are the available options?
Two modules, i.e. Accounting and Auditing (including Corporate Laws), will be compulsory whereas students will have to choose one/ two modules out of the available options for the first/ second level of assessment test respectively, as per their specialization areas during practical training. The available options are:
|Sl.||First Year||Second Year|
|1.||Direct Tax||Direct Tax including International Taxation|
|2.||Indirect Tax||Indirect Tax|
|3.||Internal Audit||Internal Audit|
In other words, in the first and second level test, Accounting and Auditing (including Corporate Laws) of 50 marks will be compulsory. In the first level students would be selecting one optional module (comprising of 25 marks) out of Direct Tax, Indirect Tax and Internal Audit, as per their practical training specialisation area, whereas in second levele test students would be selecting two optional modules (comprising of 25 marks each) out of Direct Tax (including International Taxation), Indirect Tax and Internal Audit, as per their practical training specialisation areas.
4. What is the duration and maximum marks of the 1st and 2nd level test?
For first level test the duration is 2 hours and maximum marks are 75 marks, whereas for second level test the duration is 3 hours and maximum marks are 100 marks.
In first level test, 50 questions will be asked from the compulsory module, i.e. Accounting and Auditing (including Corporate Laws) and 25 questions from the selected optional module. Each question will carry one mark.
In second level test, 40 questions (30 questions carrying one mark and 10 questions carrying 2 marks) will be asked from the compulsory module, i.e. Accounting and Auditing (including Corporate Laws) and 20 questions (15 questions carrying one mark and 5 questions carrying 2 marks) from each selected optional module. In effect, compulsory module will carry a weightage of 50 marks and each optional module will have 25 marks weightage.
5. What is the purpose behind conducting the assessment tests?
These tests will help students to self-assess themselves and know as to what they have learnt during their training.
6. Are the assessment test Multiple Choice Questions (MCQ) based or subjective?
Both the first and second level of assessment test shall be MCQ based.
7. Will the assessment tests be conducted through online mode or pen-paper mode?
These tests will be conducted through online mode only at the designated centres.
8. What is the fee for appearing in the first or second level of assessment tests?
Candidates are not required to pay any fee when they apply first time for the assessment test. However, for appearing on subsequent occasions for second or third time for improvement in the grade, candidates are be required to pay a nominal fee of for each re-registration.
9. Where can I register for assessment tests?
For registration to these tests, the student has to login on https://pttest.icai.org/. The announcement regarding the registrations will be given in Board of Studies Announcements on the Institute website as well as the portal itself.
10. I have completed the practical training recently. Am I required to appear for any of these tests?
Since you have completed the practical training, you are not required to appear for any of these tests. It may be noted that assessment tests are applicable in the case of students completing their first or second year of training during 1 April 2018 to 30 June 2018 quarter or subsequent quarters, however students those who have completed their full training then these test are not applicable.
11. I have completed second year of practical training before April 1, 2018. Am I required to appear for any of these tests?
Since you have completed second year of practical training before April 1, 2018, you are not required to appear for any of these tests.
12. I have completed first year of practical training before April 1, 2018. Am I required to appear for first level test?
Since you have completed first year of practical training before April 1, 2018, you are not required to appear for first level test. However, you will be required to appear for second level test after completion of second year of practical training.
13. If I will not be able to appear for the test in the designated quarter, will I be allowed to appear in the next quarter?
Normally the assessment test has to be attempted in the next quarter from the quarter in which completion of first/ second year of training takes place. However, in certain circumstances, ICAI may permit extension for one more quarter, i.e. in such cases students will get 6 months from the end of quarter in which first or second year of training has competed.
14. In case someone fails to appear in the first/ second level of assessment tests, what will be the consequences?
In such a case, mark-sheet of the student will show ”Not Appeared” against practical training assessment for that particular level.
15. Assessment tests are conducted at which locations/ centers?
The assessment tests will be conducted at 160+ cities across the country. The test centres will be notified on the registration portal. The students can opt for test centre while registering for the test.
16. Can the assessment tests be submitted online from home/ office?
The assessment tests cannot be submitted online from home/ office, as the students have to appear in person at the designated test centres only.
17. When the results of assessment tests be declared?
The result of the assessment tests will be notified to the students on their login, within a week from the date of assessment test.
18. How to prepare for the first or second level of assessment tests?
In fact, students are required to take their practical training seriously as the application of concepts will be tested in these assessments. The modules have also been mentioned above. Sample questions for practice have been uploaded in BoS Knowledge Portal on the Institute website at the link: https://www.icai.org/post.html?post_id=14836. More questions will be uploaded on the BoS Knowledge Portal for practice purposes in due course.
19. Will there be any negative marking in the assessment tests?
There is no negative marking in these tests.
20. What if someone has registered for practical training in City A and deputed to work in City B for audit purpose… Where to appear/ register for the assessment test?
One can appear for the assessment test anywhere at designated centers and can select the test center preference accordingly, while registering.
21. Under my principal, I am working in X field, say Accounting/ Auditing/ Taxation etc. and I am not in touch with other fields practically. But in the test, students have to attempt questions in 3 or 4 modules. How will I be getting the practical knowledge in all the subjects for appearing in the test?
To cater to this issue only, optional modules have been introduced. You may opt for any 1/2 modules from the choices available. Accounting and Auditing are considered the key subjects in CA curriculum which every aspiring Chartered Accountant should know thoroughly.
22. I had taken a break in my articleship training due to which, first/ second year of my training has completed after April 1, 2018. Am I required to appear for these tests?
Since effectively your first/ second year of practical training has completed after April 1, 2018, you are required to appear for both/ second level test(s) respectively.
23. Is it required to appear in this PT test before CA Final Exam?
These tests are not an eligibility criterion for appearing in CA Final examination. A student has to appear in these tests based on his/her completion date of first/ second year of practical training, irrespective of his/her CA Final attempt. Students are however, advised to appear in these tests before their CA Final attempt as the grade will be included in their Final marksheet. However, if a student does not appear in these tests and clears CA Final examination, “Not Appeared” will be mentioned in the marksheet against that field.
24. I have not cleared Intermediate level examination and I am in second year of Articleship training. Will I be tested for Final level syllabus?
These tests are not having any pre-defined syllabus. The questions will be based on the understanding gathered during the practical training only.
25. If I am not satisfied with the grade I received, will I be allowed to re-appear in the test? If after re-appearing in the test, I get even lower grade, will the first grade be mentioned in the marksheet or the later one?
If you are not satisfied with your grade, you will be given two more chances to re-appear in the test. A nominal fee will be charged for every extra attempt. The best grade will be considered for inclusion in the marksheet. The better of the two grades will be mentioned in the marksheet.
26. Where should I contact in case of any queries/ clarifications required?
For queries/ clarifications, you may call Board of Studies at 0120-3876870/ 3045927 or mail to [email protected] or create a support ticket on the Helpdesk mentioned on the portal for technical queries.
Structure of ICAI’s Practical Training Assessment Test
In the Practical Training Assessment Test, two subject (i.e. Accounting and Auditing including Corporate Laws) will be mandatory for both first and second levels,
Student has to select one out of the three optional module for 1st level test related to their practical training specialisation area. For 2nd level, student has to select two modules out of the three optional modules related to their practical training specialisation area.
For details of the modules, number of questions and marks bifurcation for 1st and 2nd level of test, please refer the attachment below:
In effect, 1st level test will have 75 questions of 1 mark each. Whereas 2nd level exam will have 80 questions out of which 60 questions will be of 1 mark each and 20 questions will be of 2 marks each.
Students appearing for practical training assessemnt test during articleship will be assigned grades by the ICAI, based on their performance/ marks as below:
1. Grade A: 80% and above
2. Grade B: 60% and above but below 80%
3. Grade C: 40% and above but below 60%
4. Grade D: Below 40%
Declaration of result
The result will be available on https://pttest.icai.org/ portal only. Candidates are advised in their own interest to print the same for their record. No separate statement of grades will be issued.