What is Exemption in Paper?

In the CA Intermediate or Final exams, if you score 60 marks or more in a paper, you get an exemption. This means you will not have to appear for that paper again in the next three attempts.

For example, if you scored 65 in Paper 2 of Group I in May 2024, you would be exempted from writing that paper until May 2025. Usually, after 3 attempts, your exemption gets exhausted. But ICAI is now giving you a one-time opportunity to convert this expired exemption into a permanent one. If you do not make this exhausted exemption permanent within the specified timeline, then this exemption will lapse forever, and you will have to re-appear for that relevant paper.

Eligible Students for Permanent Exemption

Candidates who have received an exemption in May 2024, and it has expired after the May 2025 exam, are eligible to make this exemption permanent. You can apply only once, before the September 2025 exam, during specific dates announced by ICAI.

How to Apply for Permanent Exemption?

• The Candidates who want to make the expired exemption permanent can apply for it on their dashboard of SPP (Self-Service Portal).
• Note that after applying for the same, no late fee or correction window will be available.

Important Guidelines for Making Exemption Permanent

• If a candidate has secured exemptions in two or more papers of the same group, then they are required to apply for all exempted papers. You cannot apply for permanent exemption for just one paper and lapse the exemption of the other paper.

• You can choose to surrender the exemption and reappear if you want better marks.
• Once the exemption is made permanent, the candidate will have to pass the relevant group with 50% marks in each of the remaining papers of that group.
• Candidates cannot be given a new exemption in a group if they have a permanent exemption in that group.
• When your exemption becomes permanent, the marks are fixed at 50 only and extra marks will not be considered for meeting the 50% aggregate marks requirement of the same or other group.