ICAI’s home based online Practical Training (PT) Assessment Tests/ Articleship Exam (MCQ type) was last scheduled for 14/08/2021, 16/08/2021 & 17/08/2021. Registration remained open during 01/08/2021 to 08/08/2021. Results of the PT test have been published, please login to download scorecard.
CA Students who have completed their first year of practical training/ articleship during 01/01/2020 to 30/06/2020 and second year of training during 01/01/2021 to 30/06/2021 were eligible to appear for this test. Similarly, the students who have registered for earlier test(s) but could not appear due to some reason, were also allowed to register for this test by paying nominal fee of Rs. 200.
ICAI announcement dt. 29/07/2021: Next Home based online PT/ Articleship Assessment Test on 14/08/2021, 16/08/2021 & 17/08/2021
Registration for Online Home-Based Practical Training Assessment
The next practical training assessment is being conducted online on 14, 16 and 17 August, 2021. The students who have completed their 1st/ 2nd year of practical training during January 1, 2020 – June 30, 2021 are eligible to appear in this test. If a student has completed first year of practical training during January 2020 – June, 2020 and second year of practical training during January, 2021 – June, 2021 and is eligible for both level tests, then he/ she can select the level while registering for the forthcoming test.
The students who have already appeared in the practical training test before (one or two times) and wish to improve their performance/ grade can re-appear in this test by submitting a fee of Rs.200, provided they are eligible for the test as per the eligibility mentioned above. 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 this test with a fee of Rs.200, provided they are eligible for this test. The registration for the forthcoming tests will open on August 1, 2021 (Sunday) at 5.00 pm and close on August 8, 2021 (Sunday).
Students may register for the test during the above mentioned time period through the registration portal https://pttest.icai.org/. Student will be assigned any test date and time out of the aforementioned three test dates, depending on the number of candidates. Students will receive their admit card through the portal on 11th August, 2021 wherein they will be informed about their test date, time and link for appearing in the test. They will be notified about the Mock Test via an e-mail to their registered e-mail ID or can be checked on the portal also.
Please note that this is the last attempt for students who have completed their second year of practical training during January – June, 2020. However, if a student has completed first year of training during January – June, 2020, this is the last attempt for Level 1 test and the student can appear for Level 2 test on the next occasion.
For any issues/ queries related to registration and appearance, 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. 01/02/2019
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 2021 to October 2021, the cut off date for applicability of amendments will be 30th April 2021, 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 30.04.2021
|For the assessments to be conducted during the period between December and April:|
For example, for assessments to be conducted from December 2020 to April 2021, the cut off date for applicability of amendments will be 31st October 2020, 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 31.10.2020
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.
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%
ICAI’s FAQs on Assessment Test during Practical Training
ICAI has issued a set of 51 FAQs on issues relating to Assessment Tests/ PT Tests, like eligibility, syllabus, registration, modules, result, etc. For updated FAQs on PT Assessment Test, please refer the link below:
ICAI announcement dt. 15/12/2020: Next Home based online PT/ Articleship Assessment Test on 9-10, 16-17 Jan. 2021