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Exemption eligible

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(Querist)
21 May 2013 I got 72 in audit in Nov'12. does extra 22 marks can be set-off in my xam appearance for may'13 in both group or not?
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CA Siddhartha Bhardwaj

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CA Siddhartha Bhardwaj (Expert)
21 May 2013 Yes 72 marks shall be considered for computing the pass percentage.

If you are in Final, you have to obtain a total of 328(400-72) in the remaining 7 papers subject to minimum of 40 in each paper.
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