All about Exemptions in CA Exams!

In this article, we seek to demystify the various doubts regarding exemptions available in CA exams.

Conditions for getting an exemption

A candidate must appear in all subjects of a particular group to be eligible to get an exemption in a subject of that group. If exam form is filled for all subjects but a candidate is absent in any paper of the group, he/she will not be eligible to get an exemption. If a candidate did not write a particular subject (say Paper 2 in May 2017) because of an exemption available (having secured 65 marks in November 2016 in Paper 2), he/she will not get any exemption in Group I-May 2017 attempt. Each group is treated separately and the exemption in one group does not affect the exemption in another.

Marks Requirement

The candidate must secure at least 60 marks in one or more subjects to get an exemption in a particular group. There is no restriction on number of subjects in which an exemption can be claimed ; other than the condition of appearing in all subjects of a group. If a candidate scores 60 or more in three subjects but scores only 39 in fourth subject, he/she is eligible for exemption in all three subjects.

How to claim exemption?

The exemption is automatic and will be found indicated in the statement of marks issued by the Institute. When the candidate fills exam form for the next attempt, the details of exemption must be indicated.

Validity of exemption

An exemption is valid for three immediate succeeding exams. If a candidate scores 60 in a particular subject in May 2017, the exemption will be available in Nov-17, May-18 and Nov-18 exams. The exemption will not be carried forward beyond three attempts in any case.

Can I surrender an exemption?

An exemption is automatic and can be surrendered only by submitting a written application to the Joint Secretary (Examination) along with an affidavit in the prescribed form. The letter must reach ICAI on or before the last date of submission of exam forms. The letter must be sent separately and should not be submitted along with exam form. The surrender of exemption will be effective only when confirmed by the Institute. The surrender will be in total for all subjects. Once an exemption is surrendered, the same will not be reinstated. So, one must be careful before choosing to surrender the exemption.

If a student wants to get a rank in the CA examinations, he/she must appear in all papers of both groups. Hence, any exemption received earlier must be surrendered to be eligible to get a rank.


‘A’ attempted both groups of CA final in May 2017 and secured 65 in Paper 2 but failed in both the groups.

  • Each group will be treated separately for exemption purpose
  • The exemption in Paper 2 will be valid till November 2018 exams.
  • A will not get any further exemption in Group 1 till November 2018 exams. The only option to get another exemption is to surrender the exemption.
  • A can get exemption in Group II, if the marks secured are 60 or more.
  • A will not be eligible to secure a Rank till November 2018 exams unless he/she surrenders the exemption.

Picture: Designed by Dragana_Gordic / Freepik


  1. Sir,
    Please substitute Nov’19 with Nov’18 in the above explanation….
    As the third consecutive attempt after May 17 will be Nov 17,May 18 and Nov’18…


  2. Sir, I have received an exemption in nov 17 exams in accounting subject.
    But i forgot to mention the same while filling exam form for may 18 exams.
    What should i do now?


  3. Sir if I get exemption in 2 subjects say 62 in ISCA and 62 in IDT, so will the exemption of both subjects be carried forward for 3 attempts or it will be for only 1 ?


    1. If you get exemption in two subjects, you are not required to write those two subjects for next three attempts. And if you score 40 in each of remaining two subjects, you will pass!


  4. Hello Sir, I had filled exam form for both groups for CA Final in may 18, now i want to give only group 1 exams . So i want to know that is it necessary for me to appear in group 2 papers also or i can give group 1 exams only and will pass in group 1? Please Reply.


  5. Hello sir..
    I fill the form for both group… but now I don’t want to give group 2… so if I get 60+ in any of the subject in group 1 will My exemption will be available by not attending any exam of group 2.


  6. Hello sir,
    I’ve secured 2 exemptions in grp 1 (A/Cs,CFM) in Nov 2017. In may 2018 I’ve appeared for both the grps. Can the surplus (i.e, above 200 marks) in grp1 could be used to aggregate of overall 350???


    1. You need to score an aggregate of 350 in the exam. For this purpose the actual marks scored in A/C and CFM will be considered. So if you score 40+ in other subjects and 350+ in aggregate, you will be declared pass.

      Good Luck


  7. Hello,
    I got 67marks in Sfm in nov 2017 exam next attempt i got 82 marks in fr in may 18 but still fail can claim both the exemption?? Or if not which one i can claim in my next attempt plzz plz rply..


    1. If you already claimed exemption in SFM while writing May 2018 exams, you will not be eligible for exemption in FR. You can only use SFM exemption in the next attempts.

      If you had surrendered the exemption in SFM and written all papers, you could have got exemption in FR.

      The condition to get exemption is to write all 4 papers of a group.


  8. I filled in my exam form for both the group’s of Ca inter may 2018 .but I attended only group 1 all subjects .I didn’t sit for group 2. I failed in group 1 but got 65 in accounts .the result shows f-ex but there is no “#” beside how do I know if I am exempted for November 2018 attempt for accounts ?


  9. Hello sir if I want to appear in 1st group entire paper and 2nd group only one paper and secures exemption in 2 group the only paper that I have appeared….then can I claim my exemp


  10. What if, one attempt in between is not given??

    Like someone gets exemption in may 2017 in 2 subjects (1 subject per group) and in nov 17 both groups are given, in may 18 single grp is given, will both exemptions be valid for nov 18.

    Kindly reply ASAP.


  11. Sir i have an exemption in SFM. I have filled my form for both groups and plan to appear only for Group2. Will i require to be present for the group1 subjects as well for my exemption. Kindly confirm sir i am worried.


  12. I filled form for both group ipcc .I attempt in all subject of group 1 of ipcc but absent in group 2 so can i receive exception in group 1?


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