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Computer Based Online Exams are conducted four times a year in the fourth week of January, April, July and October in every calendar year. Student is allowed to take any number of exam papers as desired with maximum up to 4 exam papers in one exam window. However, the exams have to be passed in the sequence listed below.

Exam ID Title
FL1 Introduction to Financial Accounting
FL2 Cost Accounting
FL3 Economics and Quantitative methods
Exam ID Title
PL1 Taxation Principles
PL2 Business Law
PL3 Financial Reporting & Analysis
PL4 Audit & Assurance
PL5 Management Decision Information
PL6 Business, Communication and Information Technology
Exam ID Title
AL1 Advanced Taxation
AL2 Advanced Financial Reporting & Analysis
AL3 Strategic Financial Management
AL4 Advanced Assurance

A candidate cannot opt for Advanced level unless he/she has passed all the Foundation level papers.

Exam Duration

Foundation level exam duration shall be 2 hours. The duration for Professional level and Advanced Level shall be 3 hours.

Exam marks

Each exam is of 100 marks and the passing marks are 50.

Exam Fee Payment

For January Exam Window, the exam paper fee have to be paid latest by 15 December of the preceding month.

For April Exam Window, the exam paper fee have to be paid latest by 15 March of the preceding month.

For July Exam Window, the exam paper fee have to be paid latest by 15 June of the preceding month.

For October Exam Window, the exam paper fee have to be paid latest by 15 September of the preceding month.

Note: Exemptions are available to candidates who meet the exemption requirements. For details see the Exemptions section.