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Chartered Accountancy JUNE 2010 Examination Result  

Pre Test Criteria

For appearing in the final examination students should complete the Eligibility test exams. There will be three test papers for each subject. Each test paper shall carry 100 marks to be attempted within 3 hours. The coverage of the test papers will be based on the following general rule:

Test Paper I First half of the prescribed syllabus
Test Paper II Second half of the prescribed syllabus
Test Paper III Whole syllabus

However, in case the Institute issues any specification regarding the division of chapters among test papers, such specification shall override the above rule. While Test Papers I & II will be evaluated through Hall Test Scheme, Test Paper III will be evaluated through Postal Test Scheme. Each must pass at least two test papers (either I & II or I & III or II & III) of each subject and must secure a minimum of 40% marks in each paper to get the Eligibility Certificate (EC) for concerned group. CAP-III Level students are required to pass only one test paper through Hall Test scheme, covering the whole syllabus, of each subject to be eligible for the examinations.

Postal Test Scheme

Under this scheme students are provided with a set of test papers at the time of registration. Students are required to solve the test papers at home under the examination conditions and submit them to the Institute. These test papers can be submitted personally or by post. A student is allowed to submit two papers of each subject free of cost. However, if any student wishes to attempt more than two test papers, he/she will be charged Rs. 150 per paper .If any student has submitted more than one answer paper, the paper with the highest score shall be recorded at the Institute's documentation section.

Postal tests, if found copied from others’ works/writings shall be considered invalid and no marks shall be awarded to such answers.

Hall Test Scheme

Under this scheme, tests are taken in an examination hall. The Institute shall fix center for such tests, necessary number of invigilators with timing of examination. Normally, tests are held each Saturday. A student can sit for Hall Tests as many times as he wishes but only two sittings per subject shall be allowed free of cost. Extra sittings shall be charged at Rs. 150/- per paper. A student who registers his name but fails to appear on the scheduled date shall be considered as having appeared for the test but marked as absent.

A student should register his name for Hall Test at least a week before the test. Each sitting of the examination shall be of 3 hours.

Coverage of Test Paper

The coverage of the different test papers under the Eligibility Test (Pretest) Scheme shall be as follows:

Level: CAP-I 


Subject Test Paper Coverage
1. Fundamentals of Accounting TP-1
TP-2
TP-3
Chapters 1-4
Chapters 5-7
Chapters 1-7
2. Fundamentals of Economics TP-1
TP-2
TP-3
Part A: Microeconomics
Part B: Macroeconomics & Nepalese Economy
Part A + Part B
3. Business Communication TP-1
TP-2
TP-3
Chapters 1-3
Chapters 3-5
Chapters 1-5
4. Mathematics & Statistics TP-1
TP-2
TP-3
Section A: Mathematics
Section B: Statistics
Section A + Section B
5. Management & Organizational Relations TP-1
TP-2
TP-3
Chapters 1-6
Chapters 6-14
Chapters 1-14
6. Fundamentals of Information Technology TP-1
TP-2
TP-3
Chapters 1-6
Chapters 6-9
Chapters 1-9

Level: CAP-II


Subject Test Paper Coverage
1. Advanced Accounting TP-1
TP-2
TP-3
Chapters 1-3
Chapters 4-8
Chapters 1-8
2. Audit & Assurance TP-1
TP-2
TP-3
Chapters 1-2
Chapters 3-4
Chapters 1-4
3. Corporate & Other Laws TP-1
TP-2
TP-3
Section A + Chapter 1 of Section B
Section B Chapter 2-9
Section A + Section B
4. Financial Management TP-1
TP-2
TP-3
Chapter 1-4
Chapter 4-7
Chapter 1-7
5. Cost & Management Accounting TP-1
TP-2
TP-3
Chapter 1-6
Chapter 6-11
Chapter 1-11
6. Business Communication TP-1
TP-2
TP-3
Chapter A-C
Chapter C-E
Chapter A-E
7. Marketing TP-1
TP-2
TP-3
Chapter 1-6
Chapter 6-11
Chapter 1-11
8. Income Tax & VAT TP-1
TP-2
TP-3
Income Tax Regulations of Nepal
Income Tax Regulations of India + Value Added Tax
The Whole syllabus

Eligibility Certificate

After successful completion of Pre-test exam scheme, eligibility certificate shall be issued to the student. A student shall get eligibility certificate at least two months ahead of examination date. The tests are conducted till the end of July for the students appearing in the December Examination and till the end of February for the students appearing in the June Examination.

A student must get eligibility certificate within three years from the date of registration, subjected to cancellation in case of failure to obtain eligibility certificate. However such a student can re-register as de-novo.

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