Explained | Why students are demanding re-evaluation of CA marksheets by ICAI

On September 23, more than 150 students staged a protest outside the Institute of Chartered Accountants of India's (ICAI) central office seeking clarification on the way the institute evaluates answer sheets.

After ICAI released the model answers for an examination it held in May 2019, students alleged that there were discrepancies in the way their answer sheets were marked.

To this effect, a series of photographs went viral on social media where students said that they were not marked as per the model answers. ICAI has said that a majority of these are fake and are not answer sheets of this year.

What is ICAI saying?

ICAI made an announcement with respect to evaluation of answer books of its Chartered Accountancy (CA) exams on September 21. Thereafter, a webinar was conducted on September 22 wherein the procedure and processes followed in the examination system were explained and all misgivings around the examination process were cleared.

A section of the students led by agencies external to the Institute have been demonstrating outside the ICAI premises from September 23. ICAI also said that in order to empathise with the genuine concerns, if any, of the students, they were given an opportunity to meet the officers and council members on September 24 wherein more than ten representatives including ICAI members, non-members and students participated in the discussions.

The representatives of agitators submitted that their only demand is to allow for provision of re-checking of answer books in the Chartered Accountancy examinations.

What do the regulations say?

CA Regulations 1988's Section 39(4) dealing with the subject matter says that the authorities can only provide information on whether a candidate's answer has been marked or not. ICAI cannot provide information on re-examination of an answer.

Hence even if a student feels that they have been marked inaccurately for a right answer, no redressal can be given. It is only when a student has not been given any mark for an answered question can a re-evaluation can be done.

For instance, even if a student has been given zero for an answer which is correct as per the model answer set, he/she cannot seek a revision of marks.

The regulations allow correction of marks awarded if no mark is awarded to any answer or part of it. It will also be corrected if there are totaling errors in step-wise marks awarded for a answer.

Beyond this, the regulation does not permit any subjectivity in the checking of answer books.

The representatives were explained about the afore-stated provisions of Chartered Accountants Regulations 39(4) of the Chartered Accountants Regulations, 1988.

ICAI has said that protesters were insistent on the demand for allowing re-evaluation of the answer books. However, the institute said that due process will be followed for consideration of their demand.

What do the protesters want?

The protesters want a complete subjective re-evaluation of the answer sets. This means that they sought for a answer-by-answer re-evaluation of the answer papers in question. Students have also sought a centralised system of evaluation to eliminate any individual differentiations in marking by the various examiners.

Any steps in the interim?

ICAI has said that a few answer books have been circulated in social media alleging errors in evaluation on the part of Institute.

It added that these answer books have been checked and from the records of the Institute, it is noticed that none of these relate to May 2019 examination as has been claimed on the social media.