ICAI Provided Structure of Practical Training Evaluation. The trainees after finishing their first/ second year of useful training in a specific quarter of a year would be qualified to sign up for the useful training evaluation test in the subsequent quarter. The very first test for both the classification of trainees will be on September 23, 2018.
In the test, Accounting and Auditing (consisting of Business Laws) will be obligatory for both the levels, trainee needs to choose one out of the 3 optional module for 1 st level test associated to their useful training expertise location. The modules, variety of concerns and marks bifurcation for 1 st level will be:
Mark( s) per concern is = 1
| Compulsory/ Optional | Marks | Modules | No of concerns |
| Compulsory | 50 | Accounting and Auditing (consisting of Business Laws) | 50 |
| Optional | 25 | Direct Tax | 25 |
| Optional | 25 | Indirect Tax | 25 |
| Optional | 25 | Internal Audit | 25 |
In result, 1 st level test will have 75 concerns of 1 mark each.
For second level, Accounting and Auditing (consisting of Business Laws) will be obligatory. In addition, trainee needs to pick 2 modules out of the 3 optional modules associated with their useful training expertise location. The modules, variety of concerns and marks bifurcation for second level will be:
| Compulsory/ Optional | Marks | Modules | No of concerns | Marks |
| Compulsory | 50 | Accounting and Auditing (consisting of Business Laws) | 30 | 1 |
| 10 | 2 | |||
| Optional | 25 | Direct Tax consisting of International Tax | 15 | 1 |
| 5 | 2 | |||
| Optional | 25 | Indirect Tax | 15 | 1 |
| 5 | 2 | |||
| Optional | 25 | Internal Audit | 15 | 1 |
| 5 | 2 |
In result, 2 nd level examination will have 80 concerns out of which 60 concerns will be of 1 mark each and 20 concerns will be of 2 marks each.
Trainees are asked for to bear in mind of the above and begin their test preparation appropriately.
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