PTTEST.ICAI.ORG April 2023: Online registration is open for PT test or Articleship/ Practical training test. Next ICAI Practical Training Test is being conducted online home based mode on March 4-5, 2023. Last date to apply for practical training assessment test is Sunday, 19th February, 2023 midnight.
The Institute of Chartered Accountants of India (ICAI) has introduced Articleship Training Test at pttest.icai.org. Practical Training Assessment Tests (PTA Test) shall be for CA Intermediate and Final Students. This test would be conducted after completion of first and second year of practical training.
PTA Test would be based on online Multiple Choice Question (MCQ). CA Students will be assigned grades instead of marks. Grade would appear on your final marksheet.
Students are advised to register for the tests well in time to avoid last minute hassles. Recently ICAI has announced two dates for PTA Test. However, if the students are unable to register for the coming tests, they they will be able to register for future examination dates.
ICAI scheduled the next Practical Training Assessment (PTA) Test online from 4th to 5th March 2023 vide official announcement dated 10th February, 2023.
Registration for PTA test or articleship training test opens for students completing 1st/2nd year of articleship between April 1, 2022 – December 31, 2022.
| Events | Important Dates |
|---|---|
| Registration Opens | February 13, 2023 |
| Registration Last Date | February 19, 2023 |
| PT Test Admit Card | February 27, 2023 |
| Practical Training Assessment | March 4-5, 2023 |
Last Attempt of PT Test: This is the last attempt for students who have completed their second year of practical training during April-June, 2022. However, if a student has completed first year of training during April-June, 2022, this is the last attempt for Level 1 test and the student can appear for Level 2 test on the next occasion.
How to register for ICAI Practical Training Assessment Test
The eligible students may register for test on any of these dates. Register online through the registration portal pttest.icai.org between 13th to 19th Feb, 2023. You may choose your preferred test date and examination location.
[Registration Last Date is 19.02.2023]
The students who have already appeared in the tests before (one or two times) and wish to improve their performance/ grade can re-appear in this test. In such case, the best of the grade will be given in the marksheet.
Structure of Practical Training Assessment
The students after completing their 1st/ 2nd year of practical training in a particular quarter of a year would be eligible to register for the practical training assessment test in the subsequent quarter.
The study content related to the same would be published in “The Chartered Accountant Student” – the monthly journal being published for students. The questions would be asked from the last three issues of Students’ Journal prior to the date of examination. The revised structure of question paper would be as below:
Articleship Training Test (1st Level):
In the test, Accounting and Auditing (including Corporate Laws) will be mandatory for both the levels. Student has to select one out of the three optional module for 1st level test. It will be related to their practical training specialisation area. The modules, number of questions and marks bifurcation for 1st level will be:
| Compulsory/ Optional | Marks | Modules | Number of Questions | Mark(s) per Question |
|---|---|---|---|---|
| Compulsory | 50 | Accounting and Auditing (including Corporate Laws and Current Affairs) | 50 (including 8-10 questions of Current Affairs) | 1 |
| Optional | 25 | Direct Tax | 25 | 1 |
| Optional | 25 | Indirect Tax | 25 | 1 |
| Optional | 25 | Internal Audit | 25 | 1 |
In effect, 1st level test will have 75 questions of 1 mark each.
Articleship Training Test (2nd Level):
For 2nd level, Accounting and Auditing (including Corporate Laws) will be mandatory. In addition, student has to select two modules out of the three optional modules related to their practical training specialisation area. The modules, number of questions and marks bifurcation for 2nd level will be:
| Compulsory/ Optional | Marks | Modules | Number of questions | Mark(s) per question |
|---|---|---|---|---|
| Compulsory | 50 | Accounting and Auditing (including Corporate Laws and Current Affairs) | 30 (including 8-10 questions of Current Affairs) 10 | 1 2 |
| Optional | 25 | Direct Tax including International Taxation | 15 05 | 1 2 |
| Optional | 25 | Indirect Tax | 15 05 | 1 2 |
| Optional | 25 | Internal Audit | 15 05 | 1 2 |
In effect, 2nd level exam will have 80 questions out of which 60 questions will be of 1 mark each and 20 questions will be of 2 marks each. Students are requested to take note of the above and start their test preparation accordingly.
Admit Card:
ICAI will release admit card for Practical Training Assessment 5 days before the test date. Therefore, the Admit Card for the PT Test will be available on 27th February, 2023. Please login to your account and download for appearing in Articleship assessment test.
[Admit card is available 4-5 days before the test date i.e. 27.02.2023.]
Assessment of CA Intermediate Students during Practical Training
ICAI has introduced online MCQ based compulsory Articleship Training Test with Grading for CA Intermediate Students after completion of first and second year of practical training. In other words, assessment of CA Students after completion of 1st and 2nd year of articleship.
Main Features of Articleship Training Test
Following are the main features of Practical or Articleship Training Test of CA Inter course students:
- ICAI shall evaluate CA Intermediate Students after completion of their first and second year of practical training.
- CA Institute shall conduct online MCQ based tests for CA Intermediate Course students.
- Articleship Training Test (ATT) would examine the knowledge gained by CA Intermediate student during the course of practical training.
- ICAI wants to check the ability of students to apply his subject specific skills while undergoing his training in that particular area.
- ATT would be of 75 marks (Duration: 2 hours) for 1st year students.
- ATT would be of 100 marks (Duration: 3 hours) for 2nd year students.
- The students completing their 1st or 2nd year of practical training in a particular quarter of a year would be eligible to register for the said test in the subsequent quarter.
- The first test for both the category of students was held on September 23, 2018.
- The students who would be completing their 1st/ 2nd year of practical training during 1st April, 2022 – 31st December, 2022 would be eligible to appear in these assessments during March 2023.
- Concerned students are advised to practice the sample questions uploaded in BoS Knowledge Portal on the Institute website.
Grade Appears on Final Marksheet:
Students will be assigned grades based on their performance in the assessments as below:
| Marks | Grade |
|---|---|
| 80% and above | A grade |
| 60% and above but below 80% | B grade |
| 40% and above but below 60% | C grade |
| Below 40% | D grade |
In which Marksheet the grade for these assessment tests be included?
The grade for practical training assessment tests will be included in the last Marksheet issued by ICAI. Only the students who will be clearing their CA Final examination will be getting this grade in their Marksheet.
A student can appear in the particular test at a maximum of two more times to improve his/ her grade by paying a nominal fee of Rs. 200. The best grade out of all the grades scored, would be taken for inclusion in the Mark Sheet.
Whether all the modules will be compulsory? If no, what are the available options?
One module (Accounting and Auditing including Corporate Laws and Current Affairs) will be compulsory whereas students will have to choose one/ two modules out of the available options for the 1st/ 2nd level test respectively, as per their specialization areas during practical training. The available options are:
| S. No. | First Year | Second Year |
|---|---|---|
| 1 | Direct Tax | Direct Tax including International Taxation |
| 2 | Indirect Tax | Indirect Tax |
| 3 | Internal Audit | Internal Audit |
Frequently Asked Questions (FAQs) are also available on the Institute website at the link given below:
Clarification regarding Date of Completion of 1st/ 2nd year of Articleship
Articleship Completion Date for PT Test:
Students may note that for the purpose of appearing in Practical Training Assessment test, the first/ second year completion date would be calculated as one year/ two years after the date of commencement of practical training irrespective of excess leaves.
For instance, if a student has commenced practical training on July 1, 2021, taken leaves from January 1, 2022 to February 1, 2022, his/ her first year completion date for the purpose of assessment test would be considered as June 30, 2022 and second year completion date as June 30, 2023.
Articleship Transfer for PT Test:
In case of termination/ transfer, the time gap during transfer from one principal to another principal will not be included in calculating first/ second year of practical training.
For instance, if a student has commenced practical training on July 1, 2021, taken transfer on January 1, 2022 and then joined new Principal on February 1, 2022, his/ her first year completion date for the purpose of assessment test would be extended to July 31, 2022 and second year completion date as July 31, 2023.
Further details would be hosted through announcement on the Institute website only. For further clarifications, if any, you may write to PTassessment@icai.in
Virtual Certificate for Practical Training Assessment
No Grade in Marksheet
ICAI vide announcement dated 11th October, 2021 discontinues the inclusion of practical training assessment grade in the Final marksheet of candidates.
That mean there will be no grade included in the Final marksheet of the students when the student qualifies the CA Course.
Virtual Certificate
PT Test Scorecard: CA Institute decided to issue a virtual certificate for passing practical training assessment test after completion of first and second year of practical training.
ICAI discontinue the inclusion of PT Test grade in the Final marksheet. Instead, a virtual certificate will be generated for the student after completion of the CA Course.
This certificate would be available on the official website PT test portal at the link https://pttest.icai.org/. You may download and print your virtual certificate of Articleship Training assessment for records.