On 1st August 2013, ICAI laid down the revised formal procedure for filing an application for Disclosure of Answer Sheets of CA Final, IPCC & CPT and also announced that Disclosure of Answer Sheets shall not be mistaken with Verification/ Revaluation of Answer Sheets.

Verification/ Revaluation of Answer Sheets is a separate thing wherein it is checked that marks have been awarded to all the questions attempted by the Student and re-confirmed that there is no totaling error. Disclosure of Answer Sheet is a separate concept and provides Information for the Academic Guidance of the Student but does not provide any remedy in case of any discrepancy that may be noticed in the process.

The remedy for any discrepancy lies in the process of Verification of Answer Sheets which is independent and distinct from the Inspection of Answer Sheets. The Process for Verification of Answer Sheet is also different and separate applications have to be made for both.

Recommended Read:-

Procedure for Disclosure of Answer Sheets

Students of CA Final, IPCC & CPT seeking Inspection/ Certified Copies of Answer Sheets shall make an application within 30 days of the declaration of CPT Result/ IPCC Result/ CA Final Result along with the fees of Rs. 500. There is no provision of late fees and applications would not be accepted after 30 days of declaration of result.

On disclosure of answer sheets, if any discrepancy is noticed by the candidate, the candidate shall bring this discrepancy to the notice of ICAI within 1 month from the date of dispatch of answer sheets. The format of the letter to be written to ICAI in case any discrepancy is noticed in the answer sheets has been uploaded by ICAI on this link.

The students can download the application form for disclosure of answer sheets from the following link:-


The details required in the application form are required to be furnished in English if the medium of Examination was English and in Hindi if the medium of examination was hindi.

Only 1 Application per Roll No. is accepted, therefore students are requested to carefully submit the request for disclosure of papers as more than 1 application cannot be made. The application can either be made online or sent to ICAI.

In case the application is being made online, a signed and scanned copy of the application form would be required to be uploaded on this link. The payment in case of online submission can be made either through Master/Visa/Maestro Debit/Credit Card. Payment cannot be made through Net Banking.

In case the application form is not being uploaded online and is being sent physically to ICAI, the envelope containing the application shall be superscribed – “Application seeking inspection/certified copies of evaluated Answer Books”. The Application shall be sent by a registered post or speed post and not by a private courier to – “The Deputy Secretary (Examination), AB Cell, Examination Department, The Institute of Chartered Accountants of India, ICAI Bhawan, Indraprastha Marg, New Delhi 110002”

In such cases, the Fees shall be payable by a Demand Draft be made in favor of – “The Secretary, Institute of Chartered Accountants of India” payable at New Delhi.

Difference between Inspection of Answer Sheets and Certified Copies of Answer Sheet

ICAI has given 2 options Disclosure of Answer Sheets of CA Final, IPCC & CPT

  1. Inspection of Answer Sheet: Student will have to go to the Board of Studies Office in Noida and the Answer Sheet would be shown to him. The option of Inspection of Answer Sheets would be provided within a period of 30 days from the date of receipt of Application
  2. Certified Copies of Answer Sheet: ICAI will scan the answer sheet and the scanned copy of the answer book would be uploaded online. An email would be sent to the applicant stating the link on which the certified copy has been uploaded along with username and password.

Please Note:

  1. ICAI reserves the right to decline the request for Disclosure of Answer Sheet by a CA Final/ IPCC/ CPT Student if it believes that the application has been made with a malicious intention to discredit the examination system of ICAI
  2. The Certified Copies so obtained by the Applicant are only for the purpose of Academic Guidance of the Candidate and it shall not be used to dispute or challenge the Quality of Assessment of the Answer Sheets. The Candidate shall not use these copies for any other purpose and shall not even show the same to the Media or to any other Expert/Teacher.
  3. In case a candidate has applied for both revaluation as well as disclosure of answer sheet, first the revaluation would be done and the answer sheets would be disclosed only on completion of revaluation. Therefore, in such cases – the disclosure of answer sheets may get delayed as it is dependent on completion of the revaluation process.

Disclosure of Instructions issued to Examiners

At the time of checking of Answer Sheets, Instructions are issued by ICAI to the examiners regarding the manner of checking the Answer Sheets. While hearing a case filed by a CA Student against ICAI, the Supreme Court has also held that a CA Student can also apply for disclosure of Instructions issued to Examiners by ICAI for checking the Answer Sheets of CA Final, IPCC, CPT.