CWA ICWA Foundation - Examinations

CWA ICWA Foundation - Examinations

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information about Examinations for ICWA FROM Institue of Cost and Works Accountants of India


When are the main/final examinations conducted?

When are the Examinations Conducted?

The main/final examinations for the course at this level are conducted twice every year generally on specified dates which do not change except under extraordinary circumstances.


June Examination

Third Week of June [15th to 18th — 2 pm to 5 pm]


December Examination

Third Week of December [14th to 17th — 2 pm to 5 pm]



When can a student appear for his/her first examination?

A student's eligibility to appear at an examination is dependent on two factors. One, date of registration and two obtaining the CC. A student to appear at a certain examination should have registered before the cut off date in relation to that examination and should have also obtained the CC by the time of making application for the examination.

Students registering

  • Before June 15th can appear in the December Examination the same Year

        [Register before 15th June 2009 to be eligible for attempting the December 2009 Exam]

  • Before December 15th can appear in the June Examination Next Year

        [Register before 15th December 2009 to be eligible for attempting the June 2010 Exam]



Medium for writing the examinations

Examinations can be written either in ENGLISH or HINDI medium.

A student has to mention the preference of medium at the time of making the application for examination.

The option to answer papers in HINDI should be exercised in total. Paper wise option is not available. The papers of a candidate who has not exercised his option to answer papers in Hindi, but answers them in Hindi, would not be valued.

In the absence of clear indication of preference at the time of making the application for examination, English will be taken as the preferred medium.



Maximum attempts allowed. Failing to get through within those

There are no restrictions as to the validity period of registration or the coaching completion certificate (CC).

There is no restriction even on the number of attempts a student can make at the foundation examination.

A registered student after obtaining the coaching completion certificate can appear at the foundation examination any number of times.



Examination Application - Where to Obtain/Submit?

Where to Obtain

The examination applications are sold at the institutes head quarters, regional offices, branches, chapters etc. You can obtain the same from those places.


Examination Applications Download

The applications are available in a PDF format.

Please check the institute web sites [CWA ICWA] during the period when application for the examination is to be made.

Where the downloaded application form is being used, an additional amount of Rs. 30 to cover the cost of application should be paid along with the examination fee.


Where to Submit

Though the student activities are all administered by the Regional councils, all the aspects relating to the examinations are handled by the Head offices of the institutes.

The examination applications can be submitted at any of the locations where the applications are made available. Even applications submitted at the institutes branches, chapters etc., will be sent to the Head office. The address printed on the cover provided with the examination application gives a good idea of this fact.

This may be helpful in cases where you are required to contact the institute regarding any problem in relation to the examination application.


Within Time limit

If submitting within time, the examination application can be submitted by hand at any of the offices of the institute especially the places from where the applications have been bought.


Delayed Submission with late fee

The institute provides for delayed submission of the examination application with a late fee of Rs. 200 within 10 days after the last date for submission of the application.


  • 24th April for June Examination
  • 4th November for December Examination



Examination Application Cost and Fee, Last Dates, Late Fees

Cost of examination application Form

For an examination center within India - Rs. 30.

For overseas examination center - $10.


Examination Fee

For an examination center within India - Rs. 700.

For overseas examination center - $60.


Late Fee

For an examination center within India - Rs. 200.

For overseas examination center - $10.


Last Date for submission

June Examination


  • Without Late Fee: 15th April
  • With Late Fee 25th April [A delay of 10 days is allowed after the last date]

December Examination


  • Without Late Fee: 25th October
  • With Late Fee 4th November [A delay of 10 days is allowed after the last date]

You can download exam application form from here .

Where the downloaded application form is being used, an additional amount of Rs. 30 to cover the cost of application should be paid along with the examination fee.


Change of Examination Center!

There is no provision for change of examination center for the examinations conducted by ICWAI. Therefore care should be taken to ensure that you chose a center with due diligence.



Refund/Appropriation of the Examination fee

The examination fee would not be refunded under any circumstance.


Institute's lapse/fault

Where the reason for the examination fee having to be refunded is the student getting through the examination after verification of marks etc., the institutes are obliged to appropriate the fee already paid by the student to the subsequent examinations or to other dues payable by the student.

The respective offices of the institutes may be contacted for details regarding the same


Travel Concessions - At the time of Examinations or otherwise

ICWAI do not provide for any travel concessions for students for travel either during the time of and for the purpose of examination or travel at other times.







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