Possession of materials not allowed in the exam room is an exam violation and will result in disciplinary action according to the Institute’s policy.

All coats, bags, purses, etc. must be left at the front or sides of the room. The exam invigilator is not responsible for personal items left at the front or sides of the room. Students must ensure their electronic devices are turned off and stored in their bag or purse. Pencil cases, wallets or any other materials which have not been specifically authorized to be used for that exam are not permitted to be on or under a student’s desk. Students are strongly urged to leave most personal  items at home.

Students must supply their own pen, pencil*, ruler, eraser and calculator but cannot have pencil cases at their desk. Students are not allowed to bring their own paper into the exam. The exam invigilator will provide any additional paper required.
* pencils must be HB (or #2) for use with scan forms.
Students are permitted to use a calculator of their choice for CGA exams provided it is a nonprinting, silent calculator that has no more than two lines of display and no alpha keys (keys allowing text entry). Financial calculator meets the Institute’s guidelines.

Students cannot exchange or borrow calculators during an exam. Other than a calculator, no other mechanical or electronic devices (cell phone, iPad, translators, etc.) are permitted in the exam room.

Prohibited devices will be confiscated. Any bags, coats, briefcases, backpacks or study aids must be placed at the front or sides of the exam room before the exam begins. CGA-PAKISTAN is not responsible for any lost or stolen items.
All necessary stationery will be provided (scrap paper is not allowed in the examination room). If students bring other items to the examination room, including coats, bags, knapsacks and briefcases, they will be required to leave them at the front or sides of the room during the examination. The invigilator is not responsible for such items.

Formulas and present value tables

If applicable, formulas will be provided with the examination question papers. Present value tables are no longer included on any examinations. Students are expected to be able to use their financial calculators proficiently.

TAX and Advanced Taxation Exams

Only the current Income Tax Ordinance Act is permitted in the exam room. Students writing a deferred or supplemental exam are responsible for ensuring they have the correct edition of the Income Tax Act for the session in which their exam falls.

Allowable Material:

Students may not insert or affix any original or photocopied pages from any source, including textbooks, module notes, prior or practice exams, assignments, marker comment sheets, and lecturer handouts into the Income Tax Act.
Business Communication Exam

Students writing the Business Communication exam are permitted to bring into the examination room one of the following materials:

• An English dictionary.
  • A thesaurus.
  • A translation dictionary.

The reference document must be paper based (not electronic) and may be highlighted, underlined, cross-referenced, tabbed or indexed. Students cannot include any study notes, module notes or loose papers within a

dictionary or a thesaurus.