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Exemption selected in ipcc

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(Querist)
14 March 2014 (1)I have got exemtion in Advane Account on attempt of May-2013,but i have failed in audit,so i have not cleared Group-2.In Nov 2013 i appeared exam i have exemption in IT-SM and i agaim fail in Audit.In next attempt i have selected exemeption in IT-SM.Wheather i am wrong or right?

(2)wheather i am wrong above mentioned problem so what procedure behind in?
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CMA MOIN

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CMA MOIN (Expert)
17 March 2014 You can take Exemption benefit in IPC for 3 attempt, for any paper after that if you not clear the exam than your exemption not available in next attempt.
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