**BIG CLARITY on the Jan’26 “Mystery Audit” Question!**

I specifically discussed this question with the **ICAI Audit Head** because many of us had doubts regarding the **contingent-fee treatment** given in the suggested answer (should've been allowed but it was not).

_The important takeaway from the discussion was this_ 

For **ESB Decisions** which are _NOT properly deliberated in the ICAI Module,_ students should primarily prepare them from the **MCQ / Case Scenario perspective.
**
_Descriptive questions are expected to be based on matters that are actually explained and deliberated in the ICAI Module_.

**So for Professional Ethics, one very important rule**:

 Read what ICAI has specifically written.
 Don’t unnecessarily extend the provision to situations ICAI itself has not discussed.

Example:
_If ICAI specifically discusses whether something is allowed on a Visiting Card, don’t automatically start analysing whether the same thing will be allowed on Letterhead / Signboard unless ICAI has separately dealt with it._

This will save you from a **LOT of unnecessary overthinking **in Professional Ethics. 

**Please note**: This is based on my direct discussion with the ICAI Audit Head and is **NOT an official written ICAI clarification**/notification.

For exam purposes, we can definitely take this as a very useful guidance. 

More Clarifications on the way