CA Final May 2026 – Guidelines for Permanent Exemption Facility
CA Final May 2026 – Guidelines for Permanent Exemption Facility
The following guidelines apply to candidates whose earlier exemptions are expiring and who wish to convert them into Permanent Exemptions (PE):
1️⃣ Eligibility for the Facility
Candidates who secured an exemption in the November 2024 Final Examination, which remained valid up to the January 2026 attempt, will be provided an opportunity to opt for Permanent Exemption after the declaration of the January 2026 results.
2️⃣ Display of Expired Exemptions
Exemptions that lapse upon declaration of the immediately succeeding third examination result will be reflected in the candidate’s dashboard as per the schedule notified under the Important Dates section for May 2026.
Window Period:
📅 3 March 2026 to 22 March 2026
3️⃣ Mode of Application
Candidates intending to convert an expired exemption into Permanent Exemption must submit their request through the Self Service Portal (SSP) within the above-mentioned window.
4️⃣ One-Time Opportunity
This option is available only once.
If the candidate does not exercise the option within the specified period, the exemption will lapse permanently and cannot be revived.
5️⃣ Multiple Exemptions in the Same Group
If a candidate holds exemptions in more than one paper of the same group (e.g., two papers of Group I), the option must be exercised collectively for all such papers.
Partial continuation (retaining one exemption and allowing another to lapse within the same group) will not be permitted.
6️⃣ Passing Requirement After Permanent Exemption
Once Permanent Exemption is granted in a group, the candidate must secure a minimum of 50% marks in each of the remaining papers of that group to qualify, as per Regulation 38D(8) applicable to Final.
7️⃣ No Modification Facility
After submission of the option, no correction window or late submission facility will be available.
8️⃣ Option to Surrender
Candidates may choose to surrender the exemption and reappear in the relevant paper(s), as per applicable guidance provisions.
9️⃣ Automatic SPOM Exemptions
- Candidates who secured exemption in Paper 4 of the Final Examination in May 2022, November 2022, May 2023, or November 2023 will automatically receive Permanent Exemption from Self-Paced Online Module (SPOM) – Set A. No separate application is required.
- Candidates who secured exemption in Paper 5 in the above attempts will automatically receive Permanent Exemption from SPOM – Set B. No separate application is required.
🔟 Restriction on Further Exemptions
Where a Permanent Exemption (50PE) exists in a group, no additional exemption will be granted in that group in future attempts.
1️⃣1️⃣ Marks Treatment
After conversion to Permanent Exemption, the marks for the exempted paper will be treated as 50 marks only.
Any marks originally scored above 50 will not be considered for meeting the 50% aggregate requirement of that group or any other group.
📩 For Queries
Final Course: final.exemption@icai.in
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