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Institute of Cost & Management Accountants of Pakistan

Education Department
ICMAP/HO/Edu/076/2015
September 12, 2015
CIRCULAR
Gateway Assessment for Commerce and
Business Administration Qualification Holders

Considering the requests received from students and recommendations of Regional Directors/Centre In-charges,
the competent authority has approved GATEWAY assessment entry route for 2/4-Years Graduates/Masters in
Commerce / Business Administration to grant exemptions in six (6) and nine (9) courses w.e.f. current session
(Fall-2015).
The modalities and policies for Gateway assessment is as under:
1. Eligibility:
2 / 4-Years graduates and 2-Years Masters in *Commerce / **Business Administration degree holders from
the Higher Education Commission of Pakistan [HEC] recognized universities. The existing students may also
apply for gateway assessment on payment of assessment fee.
*Commerce: - B.Com, B.Com (Hons.), M.Com, BS in Commerce & MS in Commerce or Equivalent.
**Business Administration: - BBA, BBS, MBA & MS or Equivalent.
The candidates who have obtained non-commerce/business administration qualification may apply for
exemptions according to approved schedule of exemptions and general rules/conditions i.e., 60% marks and
70% coverage in specified courses.
2. Registration fee for Gateway Assessment:
The candidates will be required to pay Rs. 2,000/- as registration fee and Rs. 4,000/- as gateway assessment
fee at the time of registration.
3. Assessment Areas of ICMA Pakistan Syllabus:
Following are the assessment areas of ICMA Pakistan syllabus for 2-Years / 4-Years graduates and 2-Years
Masters in Commerce / Business Administration:
(i) 2-Years Graduate (Commerce / Business Administration):
The candidate will be assessed from the following selected courses of ICMA Pakistan Syllabus:
Part Course of Studies Weightage Type of Questions
A Fundamentals of Financial Accounting 30%
Subjective paper
B Business Communication and Report Writing 20%
Covering all topics of the
Fundamentals of Cost and Management
C 35% courses
Accounting
Commercial Laws and Professional MCQs covering whole
D 15%
Ethics(Professional Ethics portion only) topics of the courses
Total 100%
(ii) 2-Years Masters / 4-Years Graduate (Commerce / Business Administration):
The candidate will be assessed from the following selected courses of ICMA Pakistan Syllabus:
Part Course of Studies Weightage Type of Questions
Fundamentals of Cost and Management Subjective paper
A 35%
Accounting Covering all topics of
B Financial Accounting 35% the courses
Commercial Laws and Professional Ethics
C 15%
(Professional Ethics portion only) MCQs covering whole
Information System & IT Audit (IT Audit portion topics of the courses
D 15%
only)
Total 100%

Gateway Assessment Examination Page 1


Institute of Cost & Management Accountants of Pakistan
Education Department

4. Examination / Assessment:
Three hours written and MCQs based examination of 100 marks will be held four (4) times in a year. The dates
for examination application, examination and centres for conducting the examination will be announced by
Examination Department soon.

5. Passing Percentage:
Candidate must seek 60% marks to qualify the gateway assessment examination.

6. Exemptions and award:


i. 2-Years Graduate (Commerce / Business Administration):
On successfully passing gateway examination, the candidate will be allowed exemptions in six (6) courses
upto semester-2 on payment of prescribed exemption fee and will be awarded exemption and Operational
Level certificates. The candidate will be eligible to start his/her education from semester-3.

The existing students will not be required to pay exemption fee of the courses for which he/she has already
paid.

ii. 2-Years Masters / 4 Years Graduate (Commerce / Business Administration):


On successfully passing gateway examination, the candidate will be allowed exemptions in nine (9) courses
upto semester-3 on payment of prescribed exemption fee and will be awarded exemption and
Operational Level certificates. The candidate will be eligible to start his/her education from semester-4.

The existing students will not be required to pay exemption fee of the courses for which he/she has already
paid.

7. Policy for re-attempt:


Any candidate who could not qualify gateway examination may appear in next schedule examination on
payment of prescribed assessment fee only or may apply for exemptions in the courses in which he/she is
eligible according to prescribed general rules/condition i.e., 60% and 70% coverage in specified courses.

All concerned may please note for compliance.

Regards,

Rehana Ali, FCMA


Acting Director Education
Copy to: Executive Director
Director Examination
Regional Directors and Centre In-charges

Gateway Assessment Examination Page 2