By checking the answer scripts of many students, we could conclude several things as to how ICAI is marking the exam papers in CA Final.
ICAI generally prefers to ask questions from any of its resources
Study Material, Past papers, MTPs, RTPs, Additional resources uploaded on website. It can also frame new questions by taking any specific line or paragraph from its study material or by twisting an old question or by combining 2 or 3 old questions.
Tip: Always cover everything released by ICAI. Atleast ICAI Material must be covered always in full.
ICAI prefers theory answers to cover the points as given in their resources only
You have to write answers in the flow of their recommended answers. You must remember the points. You cannot create your own points. However, it allows you to write explanation of the points in your own words.
Tip: Memorise points and elaborate on your own. Make a list of points in each questions that you study. Don't just focus on the concept part and its summary. Make summary of points of theory questions also.
ICAI is flexible in practical questions
You may solve practical questions in any presentation that is just understandable. ICAI has always given step marks for part workings and full marks. if the answer is fully correct, irrespective of their presentation, provided you have mentioned the assumptions clearly.
Tip: Always mention the assumptions as they carry some marks. Do working notes clearly.
ICAI may ask ambiguous or out of syllabus questions
This is rare but still may happen sometimes. There may be some printing error or sentence framing error or may be out of syllabus. In that case, they are liberal in checking. They may not give a grace for just attempting the question but they surely consider student's approach as per the question and give maximum marks for each step.
Tip: If any question is new or ambiguous and you have to attempt it then try to reach as far as you can with your assumptions. Do not leave in between in fear or scratch it off. Just leave it for ICAI to check it.
Watch this video for a recent analysis of Marking pattern by ICAI of CA Final SCMPE -
Hope you find this useful.
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