Ind AS Implementation Committee
The Institute of Chartered Accountants of India
4th August, 2021
Announcement of Online Examination of the 'Certificate Course on Ind AS’ to be held on 3rd October 2021

Members who have finished their training in physical / online batches of the course may use the following link to register for the examination:-

https://learning.icai.org/committee/ind-as/a6-paid/

*Kindly note that this examination is only for those Members who have completed at least 80% of course attendance either in the physical or the online session of this course. If a Member is unsure of his/her eligibility status, then the same be confirmed by sending email to indascourse@icai.in. Examination registration of a Member shall get invalidated if he/she has registered for the examination and are then found to be ineligible by the Ind AS Implementation Committee.

Exam Timings - 10 am to 1 pm

Date – 3rd October 2021 i.e., Sunday

Minimum marks to pass the examination – 65%

Amount to be paid – Rs. 1000 + 18% GST. (Price includes fee for both Mock and Final Assessment.)

Last date to pay the fee – 20th September 2021 by 12 am (midnight)

Last date to complete Face Registration – 24th September 2021 by 12 am (midnight)

A Mock examination shall also be conducted to aid the Members in better acclimatizing with the online interface. Details of the Mock examination are listed as under:-

Date – 26th September 2021 i.e., Sunday & Timing – 10 am to 1 pm

Kindly note that the Mock examination is for practice only, it is NOT MANDATORY and has no bearing on the result of the Final Examination.

Pattern of examination: 100 Marks paper with objective questions. No negative marking.


Examination will be held online. Members will be giving the examination from their own PC / Laptop from the comfort of their home/office.

Process to register for the examination is as under:-

1) Ensure that your Membership is 'Active'. Result won't be valid if the Membership of the participant in 'Inactive' at the time of giving the examination. Kindly apply for ‘Form 9’ ASAP on the SSP portal if your Membership needs restoration.
2) Ensure that your latest photo is updated on the SSP portal before proceeding further.
3) Pay the requisite fee using the link https://learning.icai.org/committee/ind-as/a5/. User will be required to enter his/her SSP login credentials to pay the fee.
4) System will ask you to do face registration using the camera of your PC / Laptop. This process will get skipped if the same is already done for some other course in the past by the Member. The said Face Registration is manually compared with the SSP profile photo and approved by DLH team to complete the registration process.
5) The face registration application will then get sent to the DLH team for approval. They normally take 1 to 2 working days to approve the same.
6) On the day of the examination, Member may use his PC / Laptop to authenticate his face and start the assessment. Mobile devices like phones and tablets aren’t allowed.
7) The fee taken here is for the current examination only and is neither transferrable to next attempt nor is it refundable.
8) The Assessment course can be accessed in Google chrome/Mozilla Firefox browsers.
9) The recommended internet speed is 2mbps.

In case of any query, kindly email - kulashekhar@icai.in

Ind AS Implementation Committee

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