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Writer's pictureAnurag Kothari

Is your calculator violating the ICAI exam regulations?

The calculator is the most important weapon for CA students during the exams. Though this question may sound very trivial, there are a few important things (read rules) to choose the optimal one. Read on to know more...



The calculator is the student's best friend in CA exams. And it makes absolute sense to think about which model to buy and look up at the exam guidelines set by the ICAI.


Most people just go to the nearest stationery shop and buy a calculator on the basis of what their friends already possess, or what the shopkeeper suggests. But have you really taken a demo of it and seen whether it really fits your hand or is comfortable to make fast calculations?


Even worse, have you gone through what the ICAI has got to say on which type of calculator you can use in CA exams?


Read the regulations here if you haven't already:


As per the guidelines, these are the following things the students should keep in mind:

  • You cannot use a scientific calculator. So all calculations involving log or cube or dirty power (power of 5, 7, etc.) will have to be calculated using "calculator tricks"

  • You cannot use any calculator which has more than 2 memories. Pause here and check your calculator once. If you have buttons which read the following on your calculator, you are in trouble of being labelled as using "unfair means" - Review / Auto review / Correct / Check / Tax.

  • Keep in mind what is the penalty for unfair means - expulsion from the exam hall / cancellation of the exam result / debarment from appearing in the examination.

Most calculators, including the one you are probably using - Orpat, Casio, etc. would have the correct and review buttons. I remember some of us being asked not to use these calculators in the Accounts paper of CA Intermediate as they "violated ICAI guidelines". We students had to persuade them and call the in-Charge of the exam center to allow us to use our calculators.


So what can you do about this, given you have read (and are presumed to have read) these guidelines?

  • Show humbleness to exam invigilators and wish them Good Afternoon with a smile on the exam days. Don't indulge in any kind of argument with them if you want to save 6 months of your life.

  • This practice of using Orpat or Casio calculators has been continuing, and probably will continue. It is a possibility that even the invigilators do not know about the guidelines of the ICAI so clearly. But can you afford to take the risk?

  • Read the exam guidelines provided to you by the ICAI along with your admit card. It is important to follow all the rules to the maximum extent possible. No excuses will be able to save you in case any strict invigilator catches hold of you.

Now that you know that selecting a calculator for the CA exams is not as easy as you had thought, ensure that you are on the right side of the regulations and are using the right calculator.


Also, as a good practice, always take 2 calculators to the exam hall. Remember that you cannot borrow a calculator in the exam hall, neither you can replace the battery of the calculator there. So it is better to be on the safe side.


Also, if you have just bought a new calculator, or planning to buy one, get your hands set on the keypad. This will ensure fast calculations and good finger speed on the keypad.


Hope this analysis helps...


Thanks for reading!!


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