Expert Study Planner
A Clear Vision Backed By Definite Plans

Do ICAI Examiners grant grace marks in CA Finals papers ?


Get real time updates directly on you device, subscribe now.

Yes, the Moderators in the evaluation hierarchy, do award grace marks but not the way, as you have described in question details.

  • The Moderators for each subject are independent and therefore, they are unaware of your marks of the other subjects. Indeed nobody knows the marks of all your subject, except the computers.
  • Hence, stundents often fail in Groups by 1-2 marks scoring 198 or 199 marks. The grace marking can be done only for a particular subject, only on the basis of the answers in that subject and not by considering the marks of entire group.
  • The examiner never gives you extra marks, since he/she might be expelled of for allotting extra marks. They generally don’t know the totals as well, because the totalling work is done by some other person.
  • So basically there are three people who examine your paper – the examiner, the person totalling marks and then it comes to Moderators.
  • There are also Chief Moderators but they do sample check only and hardly make any changes in marks allotted. They play only the supervisory role. Moderator is the person who does all the work or increasing or decreasing marks.
  • Grace marks are regularly allotted for questions which were way too difficult to be solved in Examination situation. For those questions, grace marks are allotted to compensate.
  • Grace marks are allotted when an entire paper on overall basis was way too difficult. This is more of a loose checking situation. Here, students getting 38-39 marks have very high chances of scoring 40.
  • But this can happen only if there is some scope in your paper e.g. a theory question which you have written substantially or a practical question where you have solved a few steps correctly.
  • That’s why it is said, to atleast attempt the question, even if you don’t know the 100% solution. If you have not written anything reasonably good, then even after grace marking you won’t be awarded 40.
  • This is the kind of grace marking that is done by Moderators. It is not simply rounding up the score but assessing whether the student really deserves that extra mark, whether he has tried to atleast attempt questions.
  • If paper turned out to be too easy, then expect a very strict level of checking. This is to mitigate the ease questions asked, to ensure that not every other student successfully passes, but only the deserving ones do.


  • Attempt the questions even if you feel that you won’t be able to solve it completely, because might be some extra grace marks be awarded to that half hearted answer.
  • If paper was easy, don’t be happy, there are very high chances that you might score very low than your expectations, because the paper will be checked very strictly. It is needless to say, if you have answered correctly nobody can take away those marks from you.
  • Vice versa, if paper was way too difficult, then chances are high that you might still pass or score reasonable, because the checking will be very loose. But this will happen only if you have written some answers, though half-hearted, but atleast enough to award an extra mark in case you are stuck at 38-39.

Source: These explanations were provided by top ICAI Officials in public forums. They form the premise of this answer

Credits: Saurabh Toshniwal

Get real time updates directly on you device, subscribe now.

Leave A Reply

Your email address will not be published.