In the light of the Regulation 113 of the Cost and Management Accountants Regulations, 1990, the exam fee(s) paid by a candidate, who has been admitted to an examination, shall not be carried over for any subsequent examination attempt. However, if a student is not admitted to an examination attempt, due to below prescribed reasons, his/ her applicable exam fee(s) shall be carried over to one subsequent examination only.

Therefore, there is no provision of exam fee(s) transfer facility [on request], effective from September 2019, available for appearing in any of the Institute’s Examinations.

However, only those candidates, who would not be admitted to an examination attempt, may be considered for availing exam fee(s) transfer by the Examination Department, subject to ineligibility to appear in the examination of a particular course as described hereunder:

1- Case of Disallowed:

Due to not meeting the criteria as laid down in the ‘Examination Eligibility’ of the Institute.

2- Case of Ineligibility:

Due to not meeting the criteria as laid down in the ‘Examination Progression Scheme’ of the Institute.