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Cost and Works Accountants Act, 1959

35. Exemption from the subjects for appearing in Final Examination

(1) In the case of candidates registered as students on or after lst July, 1994, the Council shall decide from time to time, the individual subjects from which exemption may be granted to students who have passed such examinations of any University or on reciprocal basis of such Professional Institutes/ Bodies in India or abroad, as may be recognized by the Council in this behalf.

(2) The Council shall also have the power to decide and shall decide the individual subjects/ stages of the final examination from which a candidate who is admitted as afresh Registered Student under regulation 25A shall be exempted on the basis of exemption from individual subjects/stages previously secured by him under his former registration.

(3) Any candidate who has passed or obtained exemption from any of the following papers of Final Examination under the old syllabus shall be exempted from the corresponding papers of Final Examination under the revised syllabus as indicated below:

Papers of Final Examination under the old Syllabus         

Corresponding equivalent paper of Final Examination under the Revised Syllabus

Group Paper No. Name of Paper Stage         Paper No Name of Paper
I 1 Financial Management and Corporate Planning and Policy IV 14 Advanced Financial Management
I 3 Advanced Accountancy III 9 Advanced Financial Accounting
II 2 Cost Audit and Management Audit IV 16 Cost Audit
II 4 Advanced Cost and management Accountancy- Methods, Techniques and Applications IV 15 Advanced Management Accounting-Techniques and Applications.

A candidate who has obtained exemption or obtained the benefit of carry forward of marks in any of the above paper of the Final Examination under the old syllabus shall be entitled to exemption only in the corresponding equivalent papers of Final Examination under the revised syllabus. However, the benefit of carry forward of marks by virtue of the result of any examination under the old syllabus shall not be available in any paper of Final Examination under the revised syllabus.]



Cost and Works Accountants Act, 1959 Back




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