My friend secured exemption in FR in may 2018 ca final exams( Group 1).Then he appeared in nov 2018 exam and got 64 marks in SFM. In may 2019 exam form he claimed exemption in SFM only bt did not appear in exam. Now in nov 2019 exam form he claimed exemption only in SFM.
Now my query is that was he eligible for claiming SFM exemption in nov 2019 and if not eligible then what are the consequences ?
plz give reply if anyone knows about the rules of claiming exemption
CAclubindia
