CA Final Exemption Surrender

This query is : Resolved

kalyan kings (Querist)
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31 December 2024 Hi,

I got exemption in AFM and IBS in May 24 attempt. Due to some personal issues I was not able to clear any group in Nov 24.

I already kick started my preparation for May 25. I want to surrender my exemptions and want to write all the papers at once in May25.

Can anyone please clarify me regarding the following:
(a) Is there any deadline before which we need to surrender our exemption for May 2025?
(b) Procedure to Surrender exemptions?
(c) What happens without surrendering exemptions if we attend to the exam papers where we already achieved exemptions??

Thanks in advance...

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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12 August 2025 ✅ (a) Deadline for Surrendering Exemptions for May 2025
Yes, you must surrender your exemptions before applying for the May 2025 exam.
Timeline: You should surrender your exemptions before submitting your exam form for May 2025.
ICAI generally opens the exam form window around February–March for the May attempt.
👉 So ideally, surrender the exemption by January–February 2025 to be safe.
✅ (b) Procedure to Surrender Exemptions
Here is the step-by-step process:
Write a formal letter addressed to The Additional Secretary (Exams), ICAI, stating your name, registration number, exam details, and the papers you are surrendering.
Clearly mention:
That you want to surrender the exemptions voluntarily.
That you understand once surrendered, they cannot be reinstated.
Attach:
A self-attested copy of your CA Final result where the exemptions were granted.
A copy of your student identity card or any valid ID.
Send the letter via speed post or courier to:
The Additional Secretary (Exams),
The Institute of Chartered Accountants of India,
ICAI Bhawan,
Indraprastha Marg,
New Delhi – 110 002
Alternatively, you can email the scanned copy of the signed letter and documents to:
📧 final_examhelpline@icai.in
After submission, wait for acknowledgement from ICAI or check your exemption status in the dashboard while filling the May 2025 exam form.
✅ (c) What Happens if You Don’t Surrender and Still Write Those Papers?
If you don’t surrender the exemption and still write the exempted papers:
ICAI will ignore your answers for those exempted subjects.
You’ll still be awarded exemption marks (50 or actual, whichever is higher).
So your new attempt for that paper won’t be evaluated, even if you perform better.
Bottom line: If you wish to improve your score in those subjects, surrendering is necessary.

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