Candidates appearing forCA IPCC/ CA Final should write the answers only in black ink and in no other colour (applicable with effect from Nov 2017 Exams). Earlier both blue as well as black ink was allowed. However, with effect from Nov 2017 Exams – only black ink is allowed to be used.

The primary reason for this is that ICAI has to scan all the answer sheets to give Certified copies to the students. Blue ink was consuming a lot of disk space and therefore ICAI has now said that students are allowed to write only in black ink.

Candidates are also advised not to use red, green ink, highlighter, sketch pen etc. for underlining or highlighting any sentence/Para/phrase as it amounts to making distinguishing mark which is prohibited. Candidates are permitted to use pencils for drawing graphs, diagrams etc. However, Candidates should take care not to use pencil for writing answers.

The candidates should write their Roll numbers only in the space provided on the cover page of the main answer book and in no other part of the answer books. Writing of Roll number in place/s other than the space provided for the purpose in the cover page shall tantamount to adoption of “unfair means”.

Similarly, they should not make any distinguishing mark including religious symbols/prayers like God’s name, Guru’s name, OM, Swastika, 786 etc. in any part of their answer books.

Infringement of these instructions is punishable, which may include debarring from appearing in the examination.

Similarly, the candidates are prohibited from writing their Articles Registration Number, Name, any extraneous notes, remarks, or appeals in their answer books and any violation shall tantamount to adoption of unfair means.

The above guidelines have been expressely stated in the Examination Form submitted for appearing in CA Exams