ICWA Final - Examinations

ICWA Final - Examinations

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



When are they Conducted?

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

June Examination

Second Week of June

[Group III - 11th to 14th; Group IV – 15th to 18th ; Time : 2 pm to 5 pm]

December Examination

Second Week of December

[Group III - 10th to 13th; Group IV – 14th to 17th ; Time : 2 pm to 5 pm]


When can a Candidate Appear for his/her First Exam?

A students eligibility to appear at an examination is dependent on two factors.

  1. Date of registration and
  2. 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.

Student Registering


  • Before Dec 15th can appear for One group in the June Examination Next Year

    [Register before 15th December 2009 – To attempt June 2010 Exam in One Group]

  • Both Groups in the December Examination Next Year

    [Register before 15th December 2009 – To attempt December 2010 Exam In Both Groups]

  • Before June 15th can appear for One group in the December Examination In the Same Year

    [Register before 15th June 2010 – To attempt December 2010 Exam in One Group]

  • Both groups in the June Examination Next Year

    [Register before 15th June 2010 – To attempt June 2011 Exam In Both Groups]

Being eligible for both groups implies that the student can attempt the first/second/both groups as per his/her choice. Where the student is eligible for attempting one group, he/she can choose any one of the two group. However, he/she should be completing the coaching requirements for the group that he/she intends to attempt.


Which Group should a Student Appear in First ?

A student can appear in any one group or both the groups provided he has the EC/CC for them. The group in which he appears first is his choice and there is no rule that the first group should be attempted first.

However it should be clear that the candidate would be eligible to go for membership of the institution only on completing both the groups i.e. the total final level.


Medium for Writing the Examinations

Final examination 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 Number of Attempts

The restrictions on the number of attempts may come into operation on account of:

1. The maximum number of attempts allowed getting exhausted.

2. The registration getting expired.

3. The validity period of the EC/CC getting expired

Maximum Number of Attempts

There is no specific mention regarding the maximum number of attempts

Expiry of Registration

The registration for the Intermediate is valid for a period of 5 years from the month in which his/her application, complete in all respects, is accepted for registration.

Expiry of CC

The CC is valid for a period of 3 years from the date of issue.

The candidate can revalidate the CC by a process called Revalidation of CC when it is expired or renew the registration when it is canceled. The candidate after revalidating his/her CC would be in the same position as if his/her CC is valid. This amounts to having no restriction on the number of attempts that one can make at the intermediate examination

However, the student whose registration has been cancelled on account of the expiry of the 5 year period subsequent to registration will not be permitted to attempt the examinations until he/she gets their registration revalidated by de novo registration.

Failing to get through within the maximum limit

If a candidates chances of making an attempt at the examination are exhausted on account of the registration getting canceled/expired, the candidate has to get his/her registration renewed i.e. Register De-Novo.

Renewing the registration or CC would put the candidate in the same state as if his/her CC or registration were valid and in force.



Examination Application, Where to obtain and 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 examination applications are not provided on the web sites of the respective institutions throughout the year.

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.

Delayed Submission

The institutes provide for delayed submission of the examination application with a late fee for a certain number of days after the last date for submission of the application.

Where to Submit

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

You may submit the application within the specified time limit, at any of the locations where applications are made available. They will be ultimately sent to the institutes Head office. Some chapters or oral coaching centers may provide the application but may not accept the filled applications.

Address on the Cover

The address printed on the cover provided along with the examination application gives an idea of where the applications are destined.

Knowing this would be helpful where you need to contact the institute regarding any problem in relation to the examination application like not receiving hall ticket, late submission etc.

Delayed Submission with Late Fee

Care should be taken when you are required to send the application along with late fee. The application should be destined to the address on the cover of the examination application and not to the nearest branch or regional office of the institute


Application Cost, Last Dates, Examination Fee, Late Fee

Cost of Application

Cost of Application - Rs. 30/

Examination fees

  • One Group

    • Regular Fee for an examination center within India - Rs. 800

      For overseas examination center - $ 100.

    • Late Fee for an examination center within India - Rs. 200

      For overseas examination center - $ 10.

  • Both Groups

    • Regular Fee for an examination center within India - Rs. 1600

      For overseas examination center - $100.

    • Late Fee for an examination center within India - Rs. 200

      For overseas examination center - $10

Last Date for Submission of Examination Application

  • 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]

Change of Examination Center

There is no provision for change of examination center


Fee » Refund/Appropriation/Adjustment

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 or refund the same if there are no subsequent dues payable by the student. There is no specific provision regarding this.


Travel Concessions » At the time of Examinations or otherwise

There is no specific provision regarding this.













































































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