Exemption criteria in case of Conversion from PE-II to IPCC

I have attached the file inwhich Conversion criteria is explained in detail.

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In other words, a Professional Education (Course-II) student/ Professional Competence Course student who has been granted an exemption under Regulation 37A (7) / Regulation 37B (6) in one or more paper(s) shall continue to enjoy the said exemption(s) in the corresponding paper(s) under Integrated Professional Competence Examination / Accounting Technician Examination for the unexpired chances, if any, as shown below:

Paper-Wise Exemption to the candidates appearing in Integrated Professional Competence Examination / Accounting Technician Examination for the un-expired chance(s) on the basis of having secured a minimum of 60 percent marks in a paper in the earlier examinations
PREVIOUS COURSES EXEMPTIONS CONVERSION TABLE

(8)Notwithstanding anything contained in sub-regulations (1) to (7) above, a candidate who has appeared in all the papers comprised in a group / unit and fails in one or more papers comprised in a group / unit but secures a minimum of 60 per cent of the marks in any paper or papers of that group shall be eligible to appear at any one or more of the immediately next three following examinations in the paper or papers in which he secured less than 60 per cent marks. He shall be declared to have passed in that group / unit if he secures at one sitting a minimum of 40 per cent marks in each of such papers and a minimum of 50 per cent of the total marks of all papers of that group / unit including the paper or papers in which he had secured a minimum of 60 per cent marks in the earlier examination referred to above. He shall not be eligible for any further exemption in the remaining paper(s) of that group / unit until he has exhausted the exemption already granted to him in that group / unit."

The implications of above paragraphs are clarified below for general information of candidates:

(a) That in order to derive benefit of this proviso, a candidate who has failed in a group/unit, should have secured a minimum of 60 marks in any paper/s of the group.

(b) That the above exemption is automatic and will be found indicated in the statement of marks issued to the candidate.

(c) That the marks of 60 or more secured in one or more papers mentioned in sub para (a) above are carried forward automatically for the immediately next three following examinations.

(d) That the candidates will be declared to have passed in the said group/unit in any one of the next three following examinations if he secures in a single sitting a minimum of 40 percent marks in each of the other papers and an aggregate of 50 percent marks. For the purpose of arriving at the aggregate as already stated in sub-paragraph (c) above, 60 marks or more secured earlier will also be taken into consideration.

(e) That the exemption will be granted only when a candidate is present in all the papers of the group/unit. The candidate is not eligible for any further exemption in that group/unit under this proviso in the next three following examinations ( i.e. till the validity of the exemption already granted).

https://icaiexam.icai.org/ipceguidelines.php