Clarification over Exemption.

This query is : Resolved 

19 August 2009 Hi....

Just want to clarify regarding exemption criteria, suppose a student appeared in May 2009 exam and he cleared 1st grp and failed 2nd grp but got exemtion in one of subjects in 2nd grp.

Now Q??

1) For how many attempts can expemtion b carried frwd (the 1 subjt in whc he scrd 60+ 2nd grp)

2) For hw many attempts can GRP-1 Pass be carried frwd or its for indefnte period...

20 August 2009 sum1 thr to reply ths or nt....

19 July 2024 Certainly! Here are the clarifications regarding exemption criteria for CA exams:

### 1. Exemption for Subjects in Second Group:

When a student appears in an examination and obtains a minimum of 60 marks in a subject but fails to clear the entire group, they are eligible for exemption in that subject for subsequent attempts.

- **Validity of Exemption:** The exemption in a subject is typically valid for the next three following attempts of that group. For example, if a student appeared for May 2009 exams:
- The exemption obtained in a subject of Group 2 (where they scored 60 or more) can be carried forward and used for the subsequent three attempts of the same group.
- If the student does not clear the remaining subjects of Group 2 within these three attempts, they would need to reappear for all subjects of Group 2 again.

### 2. Passing Group 1:

- **Validity of Group 1 Pass:** Once a student clears Group 1 of the CA exams, there is no time limit or attempt limit for carrying forward this pass result. It remains valid indefinitely.

- **Implication:** If a student passes Group 1 in May 2009, for instance, this pass result remains valid for as long as the student continues their attempts to clear the remaining groups (including Group 2).

### Summary:

- Exemption in a subject of Group 2 is valid for three subsequent attempts of that group.
- Passing Group 1 is valid indefinitely, allowing the student to focus on clearing other groups without time constraints.

These rules are generally applicable, but it's advisable to refer to the latest guidelines from the Institute of Chartered Accountants of India (ICAI) or consult with an authorized representative for any recent changes or specific circumstances.


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