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EXAMINATION
PROCEDURE |
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EXAMINATION
APPLICATION |
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Examinations are
conducted twice in May and November each year. |
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Application
for admission to an examination is to be submitted by the
candidates on the prescribed form, which may be obtained from
the Head Office or any Regional / Branch Office or any of the
coaching centers of the Institute, from 1st March to
20th March and from 1st September to 20th
September for May and November Examinations respectively.
Applications providing complete details required on both sides
of the form, be sent, so as to reach the Head Office or Branches
/ Coaching Centers and so on by the prescribed date.
Applications for examination are to be accepted only if all the
requirements including payment of all dues, have been complied
with and the Finance Department / Education Department must have
verified the compliance.
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All outstanding dues
including Annual Subscription must be paid along with
Examination Application. |
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Examination form with
100% late fee are accepted upto 31st
March for the Spring (Summer) Examination and 30th September
for Fall(Winter) Examination. If there is a public holiday on the last
date, the payment will be accepted on first working day after
the holiday. |
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Candidates are advised
to write their full name as well as mailing address on the
examination forms legibly and in Block Letters to ensure correct
mailing and delivery at the stated address. Examination forms
which do not meet these requirements are likely to be rejected. |
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INSTRUCTIONS TO THE
EXAMINEES |
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On
receipt of their admit card/slip the candidates are advised to
check the particulars entered therein. Inaccuracy, if any, must
be brought immediately to the notice of the Director
Examination.
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Examinees
must possess and be ready to produce on demand their identity
card, student Registration Card and roll No. Slip issued by the
Examination Department of the Institute, failing which they may not be allowed to appear in
the examination.
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If
a candidate is
late by more than thirty minutes he/she will not be allowed to enter the
examination premises. Similarly no examinee shall be allowed to
leave the examination hall earlier than one hour after the
commencement of the examination. |
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No candidate is
allowed to change the seat allocated to him/her for a
particular examination paper without the permission of the
center supervisor, who has the authority to change or
interchange seats of any candidate, if circumstances so demand.
Candidates found reluctant will be liable to
disciplinary action. |
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Possession of books,
notes, previous question papers, course outlines and other
related matter on any subject, if brought to the examination
hall, should be handed over to the invigilator before the
commencement of the examination and taken back when leaving the
examination hall. |
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Candidate
found talking, whispering, gossiping or seeking assistance, or
exchanging notes, answer scripts, and so on with any person,
possessing any notes or using any unfair means shall be asked to
leave the examination premises at once and a note to this effect
will be inserted on his answer script for the attention of the
examiner along with a simultaneous report to the Examination
Department for further necessary action.
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Candidates
must make sure that they receive the appropriate question paper
from the invigilator, so as to avoid any mix-up in this regard.
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The
examinees on receipt of blank answer scripts and supplementary
sheets in the examination hall should instantly record their
roll numbers and registration number thereon.
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Fountain
pen or ballpoint with blue or black ink only should be used for
writing answer scripts. No marks will be given for the questions
attempted in pencil.
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Candidate
must answer the questions exactly in the manner as they are
printed on the paper. Amendments and corrections may be accepted
only if they are announced officially by the Director
Examination, Head Office.
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Candidates
must start the answer of every question on the next page. They
should put down question number, its parts and sub-parts so as
to facilitate correct assessment of the answer.
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Examinee
should not, as far as possible, leave any blank page in the
answer script. In case it is unavoidable, the examinees should
put a cross line (/) meeting the two ends of the blank page.
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If
so required, candidate may ask for additional supplementary
sheets, graph paper and required statistical tables from the
invigilator. |
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No
candidate is allowed to take examination stationery from the
examination hall either during or after examination time.
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Every
candidate must ensure to sign the attendance sheet for each
examination paper available with invigilator.
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The
examination timetable is supplied along with the admit / card roll
number slip to the candidates. They should carefully note the
examination center, date and timings of the papers and also
ascertain in advance, the exact location of the examination
centre.
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During
the examination, an examinee may use the washroom/toilet
facility subject to permission by the Examination Supervisor.
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The
above mentioned rules pre-suppose that the candidate has duly
submitted the requisite examination application on the
prescribed form and completed all the other formalities in this
regard and that the same have been accepted and approved by the
appropriate authority of the Institute.
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Smoking
is not permitted in the examination hall.
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Refreshments
are not permitted in the examination hall.
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Examinees
finding any mistake in the examination paper may point it out to
the invigilator, who will do the needful after which the
candidate should continue solving the paper accordingly.
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The
examinees are not allowed to bring mobile phone, PDA and laptop
in the examination halls.
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The
examinee is not allowed to write anything on question paper
except ticks for questions attempted.
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No
irrelevant /appealing sentences should be written in the answers
scripts. This will be treated as an unfair means and dealt with
accordingly.
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Extra
question(s) should not be attempted. Only required numbers of
questions are awarded marks. The best question (s) are treated
extra and rejected, if more than required questions are
attempted. |
| GENERAL
PROCEDURES |
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Roll
Number:
Candidates not receiving their (admit card) roll numbers,
seven days prior to the commencement of the examination, should
contact the Incharge of their examination centers. The centers
have particulars of all the examinees well ahead of the
examination schedule.
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CHANGE
OF EXAMINATION CENTER:
Candidates whose applications have been accepted for
a particular examination may apply for change of their
examination centre by not later than 10th April for the May
Examination, and by not later than 10th October for the November
Examination.
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Electronic
Calculators:
Simple non programmable electronic calculators meeting the following requirements are permitted to be used:
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Calculators must be self-contained, fully portable and have silent operation. |
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Calculators
must have their own power supply since they cannot be plugged
into the main supply in the examination hall.
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Calculators
must not have printout facilities.
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Candidates are
strongly recommended to bring their own calculators in the
examination. They will not be allowed to borrow calculators
from other candidates. |
| EXAMINATION
SCHEME |
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The question papers will be set in accordance with the laws and regulations effective as at preceding 1st January for the Spring (Summer) examinations, and effective as at preceding 1st July for the Fall (Winter) examinations in Business Laws, Business Taxations and Corporate Laws. |
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The question papers of all accounting subjects will be set in accordance with International Financial Reporting and Auditing Standards as well as the Accounting and Auditing Practices and Guidelines, issued by the professional bodies of Pakistan upto 31st December of the preceding year for May Examination and upto 30th June for the November Examination. |
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Examination questions of any specific part may be set from the syllabus of similar subjects of a preceding part. However, in order to maintain the professional standard, it is not necessary to confine examination questions to core readings and additional readings. |
| COMPOSITION AND
NUMBER OF QUESTIONS |
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Composition
and Structure of Question Papers |
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EXAMINATION RESULTS: |
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The
result of the examination in the form of a result slip / grade
sheet is communicated to each candidate at the mailing address
mentioned in the examination application form. Students, who do
not receive the Grade Sheet within a month from the date of
official announcement of the results, should approach the
Examination Department, ICMAP Head
Office for a duplicate copy. The result is also uploaded on the
Institute website.
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PASSING
PERCENTAGE: |
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Passing
percentage in the examination of each subject is 50%.
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RESULTS PUBLICATION: |
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The result of students who have passed all stages and the comprehensive examination are published in the “Gazette of Pakistan.” The list of successful students of each stage and the comprehensive examination is also published in the Institute’s Journal and in the leading newspapers. |
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FAILURE OF CANDIDATES: |
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Candidates,
who have failed to qualify an examination to the satisfaction of
the Examination Committee, may reappear on any subsequent
examinations of the Institute.
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The
Institute does not enter into any correspondence with students
as to the reasons of failure or re-totaling of examinees’
answer scripts.
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| EXAMINATION
RESULT CODE
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The
following codes are used on the Grade Sheets sent to examinees after the announcement of the result of each examination:
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Pass |
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Stage
Passed |
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Fail |
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Stage
Failed
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AB |
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Absent |
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NA |
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Not
applied for Examination.
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Ex |
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Exemption
granted on the basis of other qualifications. |
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A+ |
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Permanent
exemption in the subject on the basis of examination. |
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A |
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Not
upto
pass standard.
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B |
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Considerably
below pass standard. |
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C |
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Poor |
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D |
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Very poor. |
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Permanent Exemption on
Paper-to Paper Basis: As per new examination policy, a student
will be granted Permanent Exemption (A+) on paper-to-paper basis
either he/she appears and pass all subjects or any number of
subject(s) of any stage under 2005 Syllabus or upto
Professional-III under 1998 Syllabus. The condition for
appearing once in all subjects of a part/stage under 2005
syllabus or upto Professional-III under 1998 Syllabus has been
withdrawn. This policy will be effective from Spring (May-2006)
Examination. |
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The scheme for granting Permanent Exemption (Ex-E), Temporary
Exemption (TE) and Referral for the students of Professional-IV
under 1998 Syllabus will be continued upto Fall (November-2006)
Examination.
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The students of Professional-IV who have Temporary Exemption
(TE) valid upto Spring/Fall (November-2007) Examination under
1998 Syllabus will be converted into Permanent Exemptions at the
time of switchover from 1998 Syllabus to 2005 Syllabus.
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