The scheme of Appendix-3 /IREM examination for promotion to the rank of supervisory posts of Senior Section officer/Accounts/Sr.SO/Acs, Senior Inspector of Station Accounts/Sr.TIA & Senior Inspector of Stores Accounts/Sr.ISA may be modified as under:-

1. To merge the three streams of Sr. SO(A/cs)/ Sr.TIA & Sr.ISA with prospective effect and allowing supervisory staff to work in all the three streams.

 2. Introduction of the concept of objective type questions in Appendix-3/IREM Examination for promotion to the supervisory posts of filling up of the Senior Section officer/Accounts/Sr.SO/Acs, Senior Inspector of Station Accounts/Sr.TIA& Senior Inspector of Stores Accounts/Sr.ISA and merger of the categories of Sr.SO(A)/Sr.TIA & Sr.ISA of Accounts department.

 3. Detailed modalities of the scheme of conducting Appendix-3/IREM examination under the revised pattern is as under: -

(i) The examination will continue to be conducted by the Railway Board at regular intervals as at present under the revised pattern. All the papers will be Without Books and the examination will be Computer Based Test/CBT.

(ii) Merged Appendix-III IREM examination will have 3 objective question papers of 100 Multiple Choice Questions/MCQs each (of 2 hours duration) and 100 marks each and one subjective paper of 200 marks of 3 hours duration.

(iii) a) The Objective Type Papers are: 

Paper I : GRP, Establishment, PF, Pension/NPS, Labour Laws and Associated Finance, Expenditure, Books & Budget, Book-Keeping.

 Paper II: Stores, Workshop, COS Procedure, Workshop Costing and Associated Finance, Expenditure & WMS & Stores Account. 

 Paper III: The third objective type paper will cover Traffic Accounts, Finance, Traffic Statistics/Costing, Station Accounts and Inspection.

3(iii)(b)  -The subjective Paper will cover:- One section on General Essay, Letter & Precise, and question on Rajbhasha as per ACS No.283 dated 4.12.2023. The remaining parts will test Practical aspect of Finance and Accounts approaching the Finance and Accounts case, comprehending the issue and conclusions arrived thereby. Numerical questions related to Advanced Book Keeping to judge analytical ability of the candidate for which use of calculator will be permitted. 

(iv) The combined marks of objective and subjective papers will determine the position of candidate in merit list.

(v)  Subjective paper will be conducted through on-line mode. Question paper will be available on computer and candidate will have to write answers on paper.(vi) There will be no cap on the maximum number of attempts to appear in Appendix-3/IREM Examination under the new pattern.

(vii) To pass the exam, candidate will have to pass the objective and subjective papers individually and will have to secure to minimum marks in aggregate (of objective papers) also to pass the exam.

\3(viii)& (x)  The qualifying marks in the individual paper (both objective and subjective) will be 40% (for SC/ST/PwBDs it will be 30%). Candidates should obtain  an aggregate of 45% in the three objectives paper (SC/ST/PwBDs it will be 35%)

3(ix) -     The exemption for taking paper in the subsequent attempts will be 60% and above. The exemption will only stay for 5 attempts, beyond which the paper needs to be taken again.

 (x) Pass marks for subjective paper will be 40% with extant instructions of relaxation for reserved categories.

(xi) Negative Marking-There will be negative mark of 0.25 for each of the wrong answers in objective type question paper.

3(xii) –     Subjective paper will be evaluated only for such candidates who qualify all objective papers.

 (xiii) The examination will be bilingual in Hindi/English as per the option of the candidates.

3(xiv) -    A candidate who qualifies objective papers (individual and aggregate) & Subjective paper will be declared successful to have passed the Appendix-3(IREM) Examination.

(Authority Board’s letter No. A(E)/A3/2023/10/2  dated  07 -03-2023   ) ACS no 288

 ACS 4. No railway servant will be permitted to appear for the examination unless: —

 (a) He has passed the examination laid down in Appendix 2 for promotion above the rank of Clerks Grade II or he has exempted from passing that examination under the provision of any general rule laid down in this Manual or separately by the Railway Board or holds the post of a Clerk Grade I substantively.

 Provided that no such railway servant will ordinarily be considered eligible for appearing in this examination unless he is permanent and has completed 5 years Continuous service in a Railway Accounts Office, or three years if he is a Graduate.

 5. Railway Servants falling under medical category C-2 and who desire to qualify in Appendix III-A examination for promotion to the posts of Inspectors of Station Accounts and Inspectors of Stores Accounts would be medically examined in accordance with the Standards of re-examination during service prescribed for Category C-1 before they are permitted to sit for the said examination, in addition to satisfying the requirements of Rule 6 (a).

6. Final ICWA qualified staff of Accounts and other Departments, who are absorbed as Cost Accountants in the Accounts Department, and Final ICWA qualified staff of Accounts Department be exempted from appearing and passing in the Compulsory Subject—Advanced Commercial Book Keeping—referred to in Para 2(i) of Appendix 3 to the Indian Railway Establishment Manual, as and when they take up the Appendix 3 (IREM) Examination.

7. After the unification of Supervisory posts of Accounts department, Appendix-3/IREM qualified staff posted as SSO(A), Sr.TIA & Sr.ISA will be designated as Senior Section Officer/Accounts (SSO/A), Senior Section Officer/Traffic Inspection (SSO/TI) and Senior Section Officer/Stores Inspection (SSO/SI).

 8. (i) The staff will be asked to give order of preferences for all the three categories of supervisory posts of SSO(A)/SSO/TI & SSO/SI at the time of filling up of Appendix-III application form. Option once exercised will be treated as final. However, the option does not provide right to the candidate for posting as per the preference. Posting of Appendix-3/IREM qualified staff as Senior Section Officer/Accounts, Senior Section Officer/Traffic Inspection and Senior Section Officer/Stores Inspection will be made by the Railway administration as per administrative requirements with transfer at regular interval as per local requirement with minimum period of 4 years, in each category.

(ii) Supervisory Staff after completion of minimum 04 years must be transferred from one stream to another stream as per the administrative requirements. However, candidates who have less than 03 years of service left may be allowed to continue in the same stream in which they are serving as per the administrative requirement.

(iii) Integrated seniority with Zonal Railway/PU will be maintained on the same lines is being done now in case of 70% seniority for promotion to Gr.B post of Accounts department.

(iv) In addition to their current choice/option, Accounts staff who have already qualified Appendix III examination but are waiting for posting, will be given option to opt for supervisory cadre other than the one that had initially opted for.

9. Medical fitness for outdoor works- Medical category prescribed for SSO/TI and SSO/SI will be C1.

10.Suitable training will be imparted to the candidates.

11. After declaration of Appendix-III IREM examination results, an appropriate Selection Board on each Railway Administration should immediately arrange to assign a suitable place to each such candidate in the panel based on their relative seniority. The staff placed on the panel in any year will rank senior to those empanelled in subsequent years. Promotions will be effected as per their panel seniority and vacancies available in various streams by Zonal Railway administration. Zonal Railways may consider preference of the candidate while filling vacancies. Postings will be based on panel seniority and merit & preference in the merged cadre of SSO(A), SSO/Traffic Inspection and SSO/Stores Inspection. Zonal Railway may provide vacancies of posts to be filled up in different categories. Zonal Railway (PFA) will decide the administrative requirements for posting of qualified Appendix-3/IREM staff

12. Extant rules on reservation must be followed in merged cadre on overall basis.

13. The passing of the examination in this Appendix does not give a railway servant the right to claim promotion.

14. A railway servant who qualifies for promotion to the rank of Section Officer (A/cs) etc., by passing the examination mentioned in this Appendix will be liable to transfer to the Railway Board's Office.

15. No alterations shall be made in these rules without the prior sanction of the Railway Board.

16. Answer books of the candidates will be destroyed after a period of six months from the date of declaration of the final result after obtaining vigilance clearance.

17. There is no provision of re-evaluation/re-assessment in Appendix-III Examination; Rechecks of totals of marks and arithmetic mistake are permissible only.

18. Refusal to carry out promotion-As already provided for in Para 224/IREM, in case of refusals, the concerned staff will be debarred for promotion for one year and on completion of debarment period will be considered for promotion as per administrative requirement after one year. On being promoted to the working post in future, they will get seniority only from the date of promotion i.e. they will be placed junior to all those promoted during the period of debarment from the same panel as also from the subsequent panel(s).

19. Before posting a staff to the post of Sr.SO(A)/Sr.SO(TI)/Sr.SO(SI), staff will undergo one month online common orientation training Program. They will be deputed for minimum 15 days on the job/field training under the supervision of Sr.SO(A)/Sr.ISA/Sr.TIA. There will be a refresher course for them after every 4 years to acquaint them with the requirements of duties.

20. As there is no element of direct recruitment in the supervisory posts of SSO(A)/Sr.TIA or Sr.ISA, 1% of the posts of SSO(A) will continue to be earmarked for promotion of non-Appendix-III IREM qualified Accounts Assistants & 99% of the posts of SSO(A) and 100% of the posts of Sr.SO(TI) and Sr. SO(SI) will continue to be filled up from Appendjx-III IREM qualified staff. Railways may freeze the number of posts of SSO(A) as on 1/1/22 to determine the number of 1% of posts of Sr. Accounts Assistants (non-Appendix-3 IREM qualified Accounts Assistants)

(Authority- Railway Board's letter No A(E)/A3/2023/10/2 dated 21.08.2023) ACS 282