CA Inter Auditing and Ethics exam-day guide
CA Inter Auditing and Ethics · Prepare for the day ahead.
Your checklist
Printed admit card (two copies)
Download the admit card from the ICAI exam portal when released. Verify your roll number, centre address, reporting time and exam session. Carry two printed copies and keep one spare in your bag.
Original government photo ID
Carry one original photo ID accepted by ICAI, such as Aadhaar, PAN, passport or driving licence. Confirm the accepted ID list and whether a photocopy is also needed with the provider.
Passport-size photographs
Carry 2–3 recent passport-size photographs matching the admit card. Confirm with the provider whether photographs are required at your centre for verification.
Stationery in a transparent pouch
Carry two or three blue or black ballpoint pens, a pencil, eraser, sharpener and a small transparent pouch. Use only stationery permitted by the invigilator.
Non-programmable calculator
[needs_review: confirm with the provider] If calculators are permitted, carry a simple non-programmable calculator without a case or instruction sheet. Keep spare batteries; programmable or smart calculators are not allowed.
Transparent water bottle
[needs_review: confirm with the provider] Carry a clear, label-free water bottle only if the centre rules allow it. Avoid bottles with printed labels or caps that could be mistaken for notes.
Simple analog watch
[needs_review: confirm with the provider] A basic analog watch helps with time management. Smartwatches, programmable watches and fitness bands are prohibited.
Printed exam instructions
Carry the ICAI exam-day guidelines or the instructions page from your admit card. Read them before leaving home so you know the reporting time and prohibited items.
Leave prohibited devices outside
Do not bring mobile phones, smartwatches, Bluetooth devices, earphones or loose study notes into the exam hall. Use the designated drop area if provided; possession in the hall can lead to action.
Centre and travel plan
Check the route, backup transport and exact centre gate. Aim to reach 45–60 minutes before the reporting time printed on your admit card. Confirm the reporting time with the provider if it is unclear.
One-page revision sheet
Prepare a concise sheet with key audit standards, definitions, audit-report formats, ethics thresholds and mnemonics. Use it only outside the hall for last-minute revision; do not carry it inside.
Plan the day
Stop learning new topics. Revise high-yield areas: audit evidence, audit risk, internal control, audit sampling, company audit, CARO, audit report and the Code of Ethics. Solve one full-length mock or past-paper-style set under timed conditions, then spend equal time reviewing errors. Confirm your admit card, ID, centre and travel plan. Keep sleep regular.
Do light revision only: standards, key definitions, audit-report formats and ethics case scenarios. Pack every checklist item. Avoid late-night study and social media discussion of new topics. Check travel advisories. Sleep 7–8 hours.
Eat a light breakfast. Review only your one-page sheet. Leave with a travel buffer and reach the centre early. Use the washroom before entering. Avoid group discussion of new topics, which can increase anxiety.
Use the reading time to scan the paper, mark easy questions and plan your order of attempt. Confirm with the invigilator whether 15 minutes of reading time is provided. [needs_review: confirm with the provider]
Start with the questions you know best. For audit answers, use headings, working notes and standard references where relevant. Keep language simple and do not overrun one question. For MCQs, answer every question if there is no negative marking.
Check that all questions are attempted, your roll number and page numbers are filled in, and no answer is left blank. Do not leave early unless the invigilator permits it.
Rules to check
Carry your admit card and original photo ID and produce them on demand. If your ID is not accepted, you may be denied entry; confirm the accepted ID list with the provider.
Mobile phones, smartwatches, Bluetooth devices, earphones and programmable devices are prohibited in the exam hall. Keep them outside; possession inside may lead to disqualification.
Do not communicate with other candidates, borrow stationery or exchange material during the exam. Raise your hand for the invigilator if you need help.
Use only a non-programmable calculator if permitted. [needs_review: confirm with the provider] Programmable calculators and calculator apps on phones or smart devices are not allowed.
Washroom breaks are usually allowed with invigilator permission and may be escorted; lost time is not normally added back. Confirm the centre practice with the provider.
ICAI exams generally have no negative marking for MCQs and all questions are compulsory; confirm this in your exam instructions. Answer in the medium you declared. [needs_review: confirm with the provider]
Follow invigilator instructions on seating, answer booklets or computer login, and leaving the hall. Do not leave before the scheduled end unless you are permitted to do so.