Introduction
Practical Training tests or Articleship Assessment tests are conducted by the ICAI on the completion of 1st and 2nd year of articleship period, which allows the candidates to have a self-assessment of the practical knowledge acquired in various fields during the period of articleship. It was introduced by ICAI on 16th August, 2018. These mandatory tests emphasize the importance of articleship among the candidates in CA course.
Eligibility
To be eligible, the candidate needs to complete 1st year of articleship for Level 1 test and 2nd year of articleship for Level 2 test. Also, these tests are to be taken up in subsequent three-quarters of the completion of same.
Syllabus
There is no defined syllabus for these tests. The questions are usually asked on following concepts:
Level 1 Test
Two modules are compulsory-
Accounting and Auditing (including Corporate Law) which comprises of 50 marks.
Optional Modules- 25 marks, any of following:
Direct tax, or
Indirect Tax, or
Internal Audit.
Level 2 Test
Accounting and Auditing (including Corporate Law) which is mandatory and comprises of 50 marks.
Optional modules- Any two modules of the following- 25 marks each.
Direct Tax (includes International Taxation)
Indirect Tax
Internal Audit
Duration
2 hours each for 1st/2nd level test
Weightage of Marks
1st level test- 75 marks
2nd level test- 100 marks
Registration Procedure
To register for the assessment test, the candidate has to log on to https://pttest.icai.org/.
Any updates regarding the registration will be uploaded on the ICAI website under Announcements in Student Section as well as on the portal mentioned above.
Fees and Format
On appearing for both the tests for first time, institute does not charge any fees.
However, in case of re-appearance or failed attempt or in case of unsatisfactory marks, institute charges a fee of Rs. 200 /- for each such registration.
The tests comprises of Multiple Choice Questions (MCQs).
Examination Centers
These tests are conducted in online mode at varied centers as notified by the institute on the registration portal. The candidates can opt for two any two locations on a preferential basis. Preference is given to the selected locations. The admit card issued to the candidate on successful registration comprises the details of the name of candidate, and the centre allotted to him/her.
Due to Covid-19, ICAI introduced home-based test facility which allows candidates to take tests from a remote location where an invigilator will be watching over you during the test and test ends as soon as 2 hours are completed. Any kind of unfair means results in test being suspended. Read Guidelines for more -
Resources to Prepare for test
There are sample papers available on the ICAI website for practice. You can understand the variety of questions asked and their answers. Refer website -
Marking Scheme
Grades are assigned to the candidates on the basis of their performance/marks obtained as below:
Grade Percentage scored (%)
A 80 and above
B 60 and above but below 80
C 40 and above but below 60
D Below 40
There is no negative marking and grades obtained appear in the CA Final Marksheet. If the candidate is eligible for both the tests, an average of both the tests shall be taken for the final grade to be displayed on the marksheet, or else grade obtained in second test shall be considered and if the candidate does not appear for the tests before the issuance of CA Final Marksheet, then it shall carry a footnote, “Did not appear in practical training assessment”.
Results
The result is published on the website within 15-20 days of the test.
Exception
Tests at both the levels are mandatory for the candidates undergoing articleship except in the following cases:
Completed 1st year of practical training/ articleship before 1st April,2018 – 1st level test not required. Only 2nd level test need to be given on completion of 2nd year of articleship.
Completed 2nd year of articleship/ practical training before 1st April, 2018- No need to appear for either of the tests.
Already completed 3 years of practical training before 1st April, 2018 – No need of appearance for either of the tests.
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