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Exemption in CA Intermediate | CA IPCC and CA Final Exams

Exemption in CA Intermediate | CA IPCC and CA Final Exams

Exemption in CA IPCC and CA Final Exams

Criteria for Exemption in CA Intermediate | CA IPCC and CA Final Exams

In accordance with Regulation 38A of the Chartered Accountants Regulations, 1988 as published by Notification No. 1-CA(7)/51/2000 dated 14th August 2001:-

  • If a Candidate who was Present in all the Papers of a Group, fails in one or more papers comprised in a group but,
  • Secures a Minimum of 60 Marks in any paper or papers of that Group,
  • Shall appear in the next attempt in only those Papers in which he secured less than 60 Marks,
  • And shall be declared passed if he obtains minimum 40% in each subject and 50% in aggregate including the paper(s), in which the candidate had secured more than 60 marks in the earlier examination.
  • The Exemption would be specifically mentioned for each subject and shall be valid only for thenext 3 following attempts.
Exemption in CA IPCC and CA Final Exams

Exemption in CA IPCC and CA Final Exams

The implications of the above paragraph are clarified below:-

  1. You must have appeared in all the papers of a group
  2. You must have failed in the Group and should have secured a minimum of 60 Marks in any paper of that group.
  3. An exemption is valid for 3 immediately succeeding exams and will be carried forward automatically for the next 3 examinations.
  4. A Candidate shall be declared to have passed in a Group if he secures in one sitting – a minimum of 40% marks in each paper of the group. For the purpose of arriving at the aggregate marks, the paper(s) in which 60 or more marks were secured shall also be taken into account.
There is no condition with respect to the number of marks you shall secure in the paper which you fail to clear. Even if you secure zero marks in the papers in which you fail, exemption would still be valid for papers in which you obtain 60 or more than 60 marks, provided you appeared in all the papers of the group.

Exemption in CA Intermediate | CA IPCC and CA Final Exams

Exemption in CA IPCC and CA Final Exams


There is no maximum limit on the number of exemptions that can be availed by a Student. No Maximum Limit has been stated in the Chartered Accountants Act with respect to the No. of Exemptions and thus a student can avail of any number of Exemptions.

There is a rumour amongst the CA Students Fraternity that Exemption in CA Intermediate | CA IPCC & CA Final can be claimed only in 1 paper which is wrong. We’ve confirmed the same in written with ICAI and they have also said that a student can avail exemptions in all papers of CA Intermediate | CA IPCC & CA Final in which he has secured more than 60 Marks provided he appeared for all papers in that group.

Procedure for Availing Exemption in CA Intermediate | CA IPCC & CA Final Exams

Exemption in CA IPCC and CA Final Exams

There is no procedure for availing exemption and the exemption is automatically granted to CA Intermediate | CA IPCC/ CA Final students by ICAI and the same would be mentioned on the mark-sheet awarded to the students.

Once an exemption is awarded, the Student shall not be eligible for any other exemption in that group untill he has already exhausted the exemption awarded to him in that group.

The fact that you are eligible for an exemption in a paper, will be found indicated in the statement of marks, issued by the Institute, by way of a symbol ‘#’ against marks of the papers in which the student had secured minimum 60 Marks.

In your statement of marks, you will find the alphabet “E” marked against the marks of already exempt papers, carried forward from an earlier examination, provided the exemption is still valid.

Check IPCC & CA Final Exemption Status Online

Exemption in CA IPCC and CA Final Exams

From May 2014 Exam onwards, CA Students can also check online if there exemption in a particular subject is valid or not for the next attempt. The validity of Exemption for any specific subject is uploaded online by 15th April for May Attempt and by 15th Oct for Nov Exams.

The Exemption Status can be checked online on

To know more about Exemption in CA IPCC and CA Final Exams,Visit

Exemption in CA IPCC and CA Final Exams

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