The Council of the Institute, based on the recommendation of the Examination Committee has decided to allow 15-minute reading and planning time allowance to the candidates in the Chartered Accountants Examinations before the scheduled commencement of the examinations i.e, if the examination commences from 2.00 PM, then the candidates will be given Question Papers at 1.45 PM.

This reading time will not be available for CPT and all post qualification Courses Examinations.

The objective of providing question paper 15 minutes before the scheduled time is to:
(i) Enable the candidates to read the question paper thoroughly (without encroaching on the examination duration) and
(ii) Chalk out the strategy to answer the questions.

Candidates are required to note the following in this regard:
(1) The candidates will not be allowed to leave the Examination Hall under any circumstances from 1.45 PM to 3.00 PM.
(2) The candidates shall be allowed to enter the hall from 1.30 PM upto 2.30 PM only.

Any breach of the above requirements would be treated as adopting Unfair Means by the students concerned and applicable disciplinary action would be taken on such erring students.