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Guidelines for carry forward of fees for PQC (MAC/CMC/TMC/ISA/IRM/ITL & WTO) Examinations

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As per Schedules `C’ to `H’ of the Chartered Accountants Regulations, 1988, no refund of fees for any of the abovesaid PQC Examinations can be made. However, where a candidate applies for transfer (carry forward) of fees on the ground that he was prevented from attending an Examination on account of circumstances beyond his control, the Regulations provide that it may be permitted that the fee paid by such candidate is appropriated towards the fee payable only for the next following examination/Assessment Test provided that no such request received after the expiry of 15 days of the date of examination shall be considered. For the purpose of reckoning as to whether the reason, wherever stated, amounts to circumstances beyond his control, the following guidelines shall be applicable:-

1.   Wherever eligibility certificate for appearing in a particular Examination/AT is a prerequisite and in cases where the ineligibility to appear in a particular examination/Assessment Test is made known to the candidate only after the last date for submission of application for a particular Examination/Assessment Test,


2.   Wherever, there is a case of hospitalization on account of serious illness of self or own family members duly supported with proper medical certificate and for the purpose of these guidelines “Own family members” would only include parents/spouse/son/daughter/ daughter-in-law/grandson/ granddaughter,


3.   Wherever, the candidate concerned is/was required to appear before judicial or quasi judicial authorities in personal capacity with relevant proper record to this effect during/on the date(s) of the Exam/AT,


4.   Wherever, the member concerned was affected by a natural calamity/ disturbances such as flood/cyclone/earthquake or riots in his place of residence or in the place of examination whereby he is not in a position to appear in the examination/Assessment Test on the scheduled dates of examination/AT,

it shall be construed as being/having been prevented from attending the Exam/AT on account of circumstances beyond his control, and it shall be permitted that the fee paid by such a candidate may be appropriated towards the fee payable only for the next following examination/AT. No such request received in the office of the Institute after the expiry of 15 days of the date of commencement of the examination/date of AT shall be considered under any circumstances.

Further, a candidate simply informing that he was unable to appear in a particular Exam/AT due to unavoidable exigencies etc. (without specifying the reasons and submitting evidence thereof) shall not qualify for any adjustment of fee for the next following Exam/AT.

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