ICAI Certified Copies Discrepancy Report Format 2026: How to Report Discrepancies

Every year, many CA Foundation, Intermediate, and Final students apply for certified copies of their evaluated answer sheets. While this process enhances transparency in the examination system, it also helps identify genuine discrepancies such as errors in marking, unchecked questions, or mistakes in totalling. 

If you notice such an error, ICAI provides a structured and legally backed mechanism to report it. This guide walks you through the ICAI certified copies discrepancy reporting format, the correct procedure, relevant email addresses, and everything you need to act quickly and accurately.

What Is the ICAI Certified Copies Discrepancy Report?

The ICAI Certified Copies Discrepancy Report is a formal request submitted by a CA student after reviewing certified copies of their answer sheets and finding errors such as unanswered questions being left unchecked, totalling mistakes, or differences between awarded marks and marks shown on the marksheet. 

Under Regulation 39(4) of the Chartered Accountants Regulations, 1988, students can report such discrepancies to ICAI for verification. The request is submitted through an official letter to the Joint Secretary (Exams), ICAI, seeking re-verification of the concerned answer book(s). This process ensures that any genuine evaluation errors are reviewed and corrected by ICAI.

Why Reporting Discrepancies in Certified Copies Matters

Spotting a certified copies error reporting opportunity can be the difference between a pass and a fail, or between a rank and a near-miss. Here is why the discrepancy reporting process is critical for every CA student:

• Accuracy in evaluation: Every mark counts in CA exams. An unmarked answer or a totalling error could mean an unjust result.

• Legal right under CA Regulations: Regulation 39(4) specifically empowers students to seek verification of their answer books.

• Transparency and accountability: The process ensures that ICAI's evaluation system remains trustworthy and verifiable.

• No barrier to apply: Any student who has received certified copies and notices a certified copies mismatch report scenario is eligible to write this letter.

Whether the issue is a single question left unevaluated or a broader ca certified copies discrepancy across an entire paper, the icai discrepancy reporting format ensures it is addressed formally.

ICAI Regulation 39(4): The Legal Backbone of Discrepancy Reporting

Under Regulation 39(4) of the Chartered Accountants Regulations, 1988, a student has the right to request ICAI to carry out a verification of their answer book(s) if a discrepancy is noticed in the certified copies. ICAI is bound to complete this verification and inform the student of the outcome as early as possible.

This regulation exists to:

• Protect students from evaluation errors.

• Ensure that the marks awarded align with the actual content of the answer book.

• Maintain the integrity of the CA examination system.

Students should clearly mention "in accordance with the provisions of Regulation 39(4) of the Chartered Accountants Regulations, 1988" in their discrepancy report letter.

Official Email Addresses for Discrepancy Reporting (Level-Wise)

ICAI has designated separate email addresses for each level of the CA examination. Sending your discrepancy report to the correct email is mandatory. Here are the official contacts:

Make sure you send the letter from a professional or regularly monitored email ID, and retain a copy of the sent email with timestamp for your records. This will serve as proof in case of any follow-up correspondence.

Complete ICAI Certified Copies Discrepancy Report Format 2026

Below is the complete icai certified copies discrepancy report format as prescribed. Students must fill in all the blanks accurately before sending the email. The subject line of the email should clearly reference the exam, level, and roll number.

How to Fill the Discrepancy Report for Certified Copies: Step-by-Step

Filling out the certified copies complaint format correctly is essential. An incomplete or incorrectly filled report may delay the verification process. Here is a step-by-step guide:

Step 1 - Identify the discrepancy clearly 

Before writing, re-examine your certified copies carefully. Note the paper name/code, question number(s) affected, and the nature of the error - whether it is an unmarked answer, totalling mistake, or a mismatch between internal and external marks.

Step 2 - Download or recreate the format 

Use the official letter format as published by ICAI (refer to the format above). Do not modify the structure or omit any field.

Step 3 - Fill in all mandatory fields 

Enter your Roll Number, Registration Number, full name, address, email ID, and contact number. Clearly mention the exam level (Foundation/Intermediate/Final), the examination month and year, the paper code, and the ICAI email date on which you received the certified copies.

Step 4 - Describe the discrepancy accurately 

In the "Discrepancy noticed" field, write a precise description. For example: "Question No. 5 of Paper 1 (Accounting) appears to be unevaluated. No marks have been awarded despite the answer being written in full." Vague descriptions delay the process.

Step 5 - Sign and send via email

Send the completed letter to the correct email address based on your exam level. You may scan a handwritten signed version or type the letter in full and include a digital signature where applicable.

Key Points to Remember While Submitting a Discrepancy Report

• The letter must explicitly mention Regulation 39(4) to ensure it is treated as a formal verification request.

• Send the email as soon as possible after receiving your certified copies, as ICAI processes these within a defined timeframe.

• Keep a copy of all correspondence - both the sent email and any reply from ICAI.

• Do not send the letter to a generic ICAI email; always use the designated exam-level address.

• Ensure your Roll Number and Registration Number are accurate - errors here may result in your letter being unprocessed.

• In cases of a certified copies mismatch report, attach relevant pages (such as the marksheet vs the answer book scan) wherever possible to strengthen your case.

Timeline and What to Expect After Submission

After you submit your icai answer sheet discrepancy report, ICAI initiates an internal verification of the answer book(s) mentioned. While ICAI does not publish a strict SLA (Service Level Agreement) for this process, students typically receive a response within a few weeks to months, depending on the volume of applications post each exam cycle.

ICAI is required under Regulation 39(4) to inform the student of the outcome "as early as possible." If the verification reveals that a genuine discrepancy exists - such as an unchecked question or totalling error - the marks are corrected, and a revised result or marksheet may be issued.