Guidelines for Making the Exhausted Exemptions Permanent CA FINAL MAY 2025
- Those candidates who had secured the Exemption in MAY 2023 Examination which was valid till November 2024 Exam, will have the option to make the exemption permanent after declaration of November 2024 Result.
- Exemption in any paper/s that has become exhausted upon declaration of the result of immediately succeeding third exam will be shown to the candidates as per dates given in the
Important Dates area at https://www.icai.org/post/exam-may2025 (1st March 2025 to 20th March 2025) - The Candidates desirous of making the exhausted exemption permanent will have to apply for the same through their dashboard of SSP.
- Candidates will get only ONE chance to make exemption permanent (i.e. exemption secured in MAY 2023 and getting exhausted in November 2024 exam will be shown before the conduct of May 2025 exam as per specified dates and if not made permanent by the candidate during that period then that exemption will lapse forever)
- If a candidate has exemption in two papers of the same group , for example , papers 1 and 2 of Group-I that are offered in this window, then, he/she has to apply either for making both exemptions (i.e. paper-1 & paper-2 in Group-1) permanent or let both the exemption lapse. He/she cannot opt to continue exemption in one paper and let it lapse in the other paper.
- Upon making an exemption Permanent for any group, the candidate will have to pass the relevant group with at least 50% marks in each of the remaining papers of that group. Refer Regulation 38D(8) For Final.
- There will be no Correction Window or Window with Late Fee after the inputs are taken.
- Candidates will have the option to surrender and re-appear in the permanently exempted paper(s). (Refer to Guidance Notes hosted at https://www.icai.org/post/exam-may-2025 ).
- Candidates securing exemption in Paper-4 of Final in May 2022, Nov 2022, May 2023 or Nov 2023 exams will automatically get PERMANENT exemption from appearing in Self-Paced Module SET-A and need not apply.
- Candidates securing exemption in Paper-5 of Final in May 2022, Nov 2022, May 2023 or Nov 2023 exams will automatically get PERMANENT exemption from appearing in Self-Paced Module SET-B and need not apply.
- If there is a Permanent Exemption (50PE) in a group, then, no new exemption will be granted in that group.
- If a candidate opts for making the exemption permanent after exhausting the same, then the Exempted Marks will be limited to 50 and excess marks of the permanent exempted paper cannot be considered for complying with the 50% aggregate marks requirement of the same or other Group.
Candidates are made aware in the announcement dated 24-08-2023 about exemption rules under the transition from old to new scheme. (Please read https://resource.cdn.icai.org/75658exam61200.pdf) The relevant mapping is given hereunder for ready reference.
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