Earlier ICAI has announced that it will hold mandatory practical training assessment test on completion of 1st and 2nd year of articleship. Now ICAI has issued a new notification stating the pattern of CA practical training assessment test.

This practical assessment test is mandatory. The students after completing their 1st/ 2nd year of practical training in a particular quarter of a year would be eligible to register for the practical training assessment test in the subsequent quarter.

The first test for both the category of students will be on September 23, 2018.

Pattern and Structure of Practical Assessment Test: First Year

In the test, Accounting and Auditing (including Corporate Laws) will be mandatory. The student has to select one out of the following three optional module

  • Direct Tax
  • Indirect Tax
  • Internal Audit

Total questions 75 holding 1 mark each.

Pattern and Structure of Practical Assessment Test: Second Year

In the 2nd level test, Accounting and Auditing (including Corporate Laws) will be mandatory. Further, the student has to select two out of the following three optional modules.

  • Direct Tax including International Taxation
  • Indirect Tax
  • Internal Audit

In effect, the 2nd level exam will have 80 questions out of which 60 questions will be of 1 mark each and 20 questions will be of 2 marks each.

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