CA Final, CA IPCC, Chartered Accountant

ICAI CA Exemption Rules & Passing Criteria for IPCC & Final

Hey Friends… Are you confused about the CA Exemption rules for both IPCC and CA Final and it’s hard for you to believe in the rumors? Actually, very few students are only aware of the ICAI Exemption rules and rest public is believing in the rumors only.

Hence this article is planned to guide you the complete rules of Exemption in CA Papers in a very understandable manner and also answer your all queries related to such topic.

Before going through the CA Exam Exemptions rules, let’s understand first the passing requirements of CA IPCC and Final –

  1. A candidate appearing in CA IPCC / CA Final has to obtain 40% marks in each individual subject along with 50% marks in aggregate of all the subjects at one sitting either in a single group or both groups. Or
  2. He / She has scored 40% marks in remaining papers along with 50% marks including any valid exemption in some paper secured in any of the earlier attempts.

Now, What is the Meaning of Valid Exemption in CA Exams?

Read the below-given rules regarding exemption in CA Papers and its validity –

  1. Candidates must have appeared in all the papers of that group/unit.
  2. Failed in same group/unit but scored 60 or 60+ in any paper of that group/unit.
  3. Such candidate will be allotted an exemption in that paper for the next three following Examinations.
  4. The exemption will be automatically allotted and will be indicated in Marksheet issued by the ICAI.
  5. One shall be declared as passed in that group/unit if he secures minimum 40% marks in each paper of that group and minimum 50% in aggregate of all the subjects of that group including the paper earlier exempted.
  6. ICAI has clearly stated that no further exemption will be granted in the same group in any further examination even if the candidate scored 60+ until the exemption already allotted has been exhausted.

Above given rules for exemption are applicable to both CA Final and CA IPCC papers. Now, let’s have a look at the frequently asked questions in respect of Exemption in CA Papers.


Frequently Asked Questions –

Q1 I secured exemption in Paper 3 of Group I in May 2011 but drop Nov 2011, May 2012 and Nov 2012 attempts and planning to appear in May 2013 Examination. Whether my exemption is valid for May 2013 attempt.

Ans. No, your exemption has exhausted now. As per ICAI guidelines, the exemption in any paper is valid for the next three following examinations i.e. Nov 2011, May 2012 and Nov 2012 whether you have appeared or not.


Q2.  I scored 60+ marks in Paper II and Paper III for Group I but could not present in remaining papers of Group I. Even after scoring 60+ in two papers, my mark sheet is not showing any exemption. Why?

Ans. In order to avail the benefit of exemption in any paper of the group/unit, you have to appear in all the papers of such group/unit. In the above case, one has not granted exemption even after scoring 60+ marks because of his absence in remaining papers of that group.


Q3. How do I know, that institute has granted an exemption?

Ans. The exemption granted by ICAI will found to be indicated in your statement of marks by way of “#” against the marks of the paper in which one has scored 60+ marks.


Q4. How do I know that institute has carried forward the exemption earlier attained?

Ans. The exemption attained earlier shall be indicated by “E” in your statement of marks issued by ICAI.


Q5. I have scored exemption in Paper 2 of Group I in May 2017 attempt in CA Final Exam and again submitted Group II application form in Nov 2017. Whether Exemption will automatically be carried forward or I need to specifically mention such in my exam application form?

Ans. As per ICAI guidelines, Exemption will be automatically be carried forward up to next three following attempts. However, candidates are also requested to mention such thing in their application form so that ICAI can match the details from the information stored in their database.


Q6. I scored exemption in Paper I of Group I in CA Final May 2016. I again scored 60+ Marks in Paper 2 of Group I but did not granted an exemption in such paper. Why?

Ans. ICAI has clearly stated in its exemption rules, that no further exemption in any paper of the group/unit will be given until any earlier allotted exemption in any paper or paper(s) is subsisting even if you have scored 60+ marks in that paper.

In the above case, the candidate will not be given any further exemption until any already given exemption has been exhausted i.e. till Nov 2017 attempt.


Q7. I scored exemption in Paper I of Group I of IPCE in May 2018 and preparing to appear in Group II in Nov 2018 examination. If I scored 60+ marks in any paper of Group II, whether I’ll be allotted exemption in Nov 2018 Examination?

Ans. Yes, the exemption rules stated above are group wise. If you scored 60+ in any paper of Group II in Nov 2018, then you will be given an exemption in such paper. The exemption is already given in Group I will not come in the way of exemption scored in Group II.

Although, You will not be eligible for further exemption in any paper of Group I until the already given exemption has been exhausted.


Q8. I have secured exemption in Paper III of Group II in Nov 2018 Examination. I am preparing for the May 2019 examination for both groups. Whether I am eligible for a rank in May 2019 by availing the benefit of exemption attained in Paper III of Group II?

Ans. No, One will be eligible for rank only when he/she appear in all the papers of both groups in one sitting, without any carried forward exemption and pass the exam securing the marks above the cut off level.

In the above article, we have discussed the exemption rules related to CA Papers and also tried to resolve all your queries related to such.

Hope you find it helpful, so stay in tune with us for more such useful information. Also, leave your queries in the given below comment section.

Don’t Forget to Read :

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