How ICAI checks papers: CA answer sheet checking process
How ICAI checks papers: your answer book is marked by an examiner from ICAI's approved panel, step by step for written answers, while MCQs on the OMR sheet are read by machine. Marks are totalled on the cover page, can be revised under the regulations, and the result goes up on caresults.icai.org. After the result you can ask for verification of marks or a certified copy of your checked answer book, but ICAI does not allow re-evaluation.
This is the same for CA Foundation, Intermediate and Final. Below is the journey of an answer book, built only from what ICAI has published, and marked clearly wherever ICAI publishes nothing. How marks split inside an answer is in step marking in CA exams; here we stick to the process.
How ICAI checks papers, stage by stage
| Stage | What happens |
|---|---|
| 1. In the hall | Roll number only in its box on the cover, read by a machine; barcode sticker fixed on the cover |
| 2. Examiners | Answer books go to examiners on the list kept by the Examination Committee |
| 3. Written answers | Checked on screen (digital evaluation); ICAI said in 2019 that several papers were checked under a Head Examiner's supervision |
| 4. MCQs | Answered on the OMR sheet and machine processed |
| 5. Totals and moderation | Step marks, question totals and cover total; the Council may revise marks for a section of candidates |
| 6. Result | Published on ICAI's website; free statement of marks |
| 7. After result | Verification, certified copies, inspection; no re-evaluation |
Stage 1: what happens to your answer book after the exam
Your identity on the answer book is limited to the cover. ICAI's own answer book for the September and November 2026 exams tells you to write your roll number "at the right hand corner of the cover sheet only and nowhere else", to fix the barcode sticker from the attendance sheet on the cover, and warns: "Since a machine will read the Roll no., please check and ensure that Roll number written in numbers, words and circles darkened are correct" (Format 2, PDF (opens in a new tab)).
Writing it anywhere else, or a mark such as "OM" or "786", "will tantamount to adoption of 'unfair means'".
What ICAI does not publish: whether examiners see a masked or coded number in place of your roll number, or how the answer books are mixed between centres. Claims about "fictitious roll numbers" that you read online are not in any ICAI document we could find.
Who checks CA papers?
CA papers are checked by examiners on a panel that ICAI keeps and tests. ICAI does not publish who checks a particular paper. Regulation 42 says: "The Examination Committee shall maintain a list of examiners for the purpose of the examinations under these regulations as approved by it" (CA Regulations, PDF (opens in a new tab)).
ICAI's examiner portal, examinerspanel.icaiexam.icai.org, sets out who may apply (eligibility (opens in a new tab)):
- Chartered Accountants with at least five years in practice or service;
- university lecturers or professors with at least five years of teaching;
- other professionals, such as ICWA, ACS, M.Com or MBA (Finance), with at least five years' experience.
It also says who may not: people above 65, anyone "undergoing CA course of the Institute", and anyone who coached CA students until five years have passed since they stopped.
How ICAI tests its examiners
Applicants pass a two-part test (examiner FAQ, PDF (opens in a new tab)): 25 MCQs, then the digital checking of 5 sample answer books, scored on the "degree of variation/deviation" from the "model evaluation done by Head Examiner/Associate Head Examiner". In 2019 ICAI said existing examiners must retake the online test once every three years (announcement (opens in a new tab)).
Who checks CA Final papers?
The same panel, under the same regulation. ICAI does not publish a separate rule or a list of names for Final, Inter or Foundation examiners.
Stage 2: digital and central evaluation
ICAI began moving the checking of written answers on screen in 2018, paper by paper. In its 21 September 2019 announcement on evaluation of answer books (opens in a new tab), ICAI said all papers of Intermediate and Foundation from November 2019/May 2020 would be put through digital evaluation, listing benefits such as "Eliminating scope of any totalling errors" and "Continuous review of performance of the Examiners on real time basis".
The same announcement describes central evaluation: since November 2018, in several papers, "examiners evaluate answer books under the supervision of Head Examiner/Associate Head Examiners." ICAI's press release of 21 December 2018 (opens in a new tab) adds that the digital system tracks the "time taken in evaluating each answer".
What ICAI does not publish: a current list of which papers are checked digitally or centrally, or how many examiners see one answer book. "Every copy is checked twice" is not in ICAI's documents.
Stage 3: MCQs and written answers are checked differently
| Level | MCQ part (OMR, machine read) | Written part (examiner, step marks) |
|---|---|---|
| CA Foundation | Papers 3 and 4 | Papers 1 and 2 |
| CA Intermediate | MCQ part of every paper | Descriptive part of every paper |
| CA Final | MCQ part of all six papers | Descriptive part of all six papers |
The MCQ list is from ICAI's FAQs on Examinations (PDF) (opens in a new tab): for these parts, a certified copy gives "only copies of OMR answer sheet". For Final Paper 6, the Nov 2026 Guidance Notes (PDF) (opens in a new tab) say MCQs are "marked in OMR portion on the cover page" and "machine evaluated". In 2019 ICAI called OMR checking "machine processed thus avoiding subjectivity". MCQs written inside the answer book are not marked; the rules are in how to write answers in the CA exam.
Stage 4: step marks are an instruction, not a favour
ICAI announced in December 2018 that examiners must award marks step by step, and that an answer without step marks is treated as not evaluated. ICAI's December 2018 press release (opens in a new tab) says that if step-wise marks are not awarded, "the answer will be treated as 'not evaluated'", and step marks are then given during verification. Its example: a 16-mark answer with 4 steps of 4 marks each.
That is why verification checks the "stepwise marks" against the cover page. What a step is, with worked examples, is in step marking in CA exams. ICAI does not publish its marking scheme for any paper.
Stage 5: totals, moderation and the CA result
After checking, marks are carried from each question to the cover page. Then Regulation 39(2) allows one more step: "The Council may, in its discretion, revise the marks obtained by all candidates or a section of candidates in any particular paper or papers or in the aggregate", where "section" covers the candidates "whose answer papers are valued by an examiner" (CA Regulations, PDF (opens in a new tab)).
So the marks on your answer book and on your marksheet can differ: ICAI's FAQ (Q22) says marksheet marks "include marks awarded in terms of Regulation 39(2)". ICAI does not publish how often or by how much it uses this power.
The result is then published on ICAI's website (Regulation 39(1)), and every candidate gets a free statement of marks (39(5)). For the September 2026 Intermediate exam, ICAI's notice (opens in a new tab) said the result could be accessed on caresults.icai.org with registration number and roll number. Past result dates are in our CA result date guide.
How your mock copy is checked here
Our mock copies are checked the same step-wise way. You write the full paper by hand and upload one PDF of your answer sheet. Every line is checked with ICAI-style step-wise marks, and you get the reason for every mark cut with the correct line to write, plus question-wise marks. Your checked copy comes back within 24 hours. See a real checked answer sheet.
After the result: CA exam copy verification, certified copies and inspection
You can apply for verification of marks or certified copies of your answer books online on eservices.icai.org, within about a month of the result. Re-evaluation does not exist. ICAI's FAQ says: "Re-evaluation of evaluated answer books is not permitted as per CA Regulations 1988."
| Option | What you get | Fee and deadline |
|---|---|---|
| Verification of marks | ICAI checks your book for unmarked answers, totalling errors and mismatches; outcome by email | ₹50 per paper; within a month of the result |
| Certified copies | Scanned copy of your checked answer book, emailed to you | ₹100 per paper; within 30 days of the result |
| Inspection | One of the three options on the SSP dashboard | Fee not in ICAI's December 2025 notice; check the SSP screen |
Fees: ICAI's announcement of 18 December 2025 (PDF) (opens in a new tab), for Foundation, Intermediate and Final. Deadlines: Guidance Notes, Final Nov 2026, PDF (opens in a new tab) and Intermediate Sept 2026, PDF (opens in a new tab). Each attempt has its own window: for Intermediate May 2026 it ran from 25 June to 23 July 2026 (ICAI, PDF (opens in a new tab)).
What verification checks
From ICAI's FAQs on Examinations (PDF) (opens in a new tab), Q1 and Q20:
- whether the answer book compilation is complete;
- whether any question or part "has remained unvalued";
- whether there is a totalling error in a question or on the cover;
- whether the stepwise marks and question totals match the cover page;
- whether the handwriting in all your answer books is the same.
Outcomes can be no change, an increase or a decrease of marks (Q7). If marks change, the verification fee is refunded automatically (Q8). ICAI says the process "may run to about 4 weeks" (Q6).
How to check certified copies of ICAI
- Log in to your SSP dashboard on eservices.icai.org.
- Click "Verification, Certified Copies and Inspection of Answer Books".
- Choose "Certified Copies of Answer Books", read the guidelines and tick the box.
- Select the papers carefully: you can apply only once per registration number.
- Pay online and save the "Successful Submission" page with its control number.
ICAI aims to send copies within 30 days of a complete application (Q19) and verifies every book on its own first, so you need no separate verification application (Q20). Spot an unmarked answer or totalling error in your copy? Write to ICAI within 30 days of the date of its letter (Q23). The certified copy fee is never refunded (Q24).
What ICAI's examiners say loses marks
Every attempt, ICAI's Board of Studies prints "Examiners' comments on the performance of the Examinees" at the end of each suggested answers volume. Three lines from May 2026:
- Foundation, Accounting: "Some examinees were unable to provide the necessary working notes to support their calculations" (Foundation volume, PDF (opens in a new tab)).
- Intermediate, Auditing: "while the conclusion was often correct, the reasoning supporting it was incomplete or technically inadequate" (Intermediate Group II volume, PDF (opens in a new tab)).
- Final, Audit: "Many focused only on the final conclusion without describing the additional audit procedures" (Final Group I volume, PDF (opens in a new tab)).
All three are missing steps. More, paper by paper: ICAI examiner comments for CA Inter and for CA Foundation.
Frequently asked questions
Who checks CA papers?
Examiners on the list kept by ICAI's Examination Committee: CAs, university teachers and other professionals with five or more years' experience who pass ICAI's examiner test. CA students and recent coaching faculty can't apply. ICAI does not publish who checks which paper.
Is there re-evaluation in CA exams?
No. ICAI's FAQ says re-evaluation "is not permitted as per CA Regulations 1988". Verification only checks for unmarked answers, totalling errors and mismatched step marks.
Can marks go down after verification?
Yes. ICAI lists "Decrease of marks" as a possible outcome of verification, alongside no change and an increase.
Why are the marks in my certified copy different from my marksheet?
Because the Council may revise marks for a group of candidates under Regulation 39(2). ICAI's FAQ says marksheet marks include marks given under that regulation; the answer book shows the examiner's own marks.
Write your next paper for a step-wise checker
ICAI's examiners look for every step, so the habit to build is writing full papers by hand and seeing exactly which step lost the mark. Our CA test series gives you full-syllabus CA mock tests on the latest ICAI pattern, each copy checked step by step with the reason for every mark cut:
- CA Foundation test series for January 2027
- CA Intermediate test series for January 2027
- CA Final test series
If your passing rule matters more right now, CA Inter passing marks and exemption rules works it through with tables.