exemption criteria ipcc

Mr. Bhagyaraj, u r wrong overe here...whether u scored above 60 in two subjects, u have to give exams of rest of two...there is a condition that u have to scored 40% in each subject of a group to pass and also u have to score 50% in overall aggregate of these 4 subjects..

You need to give whole group for getting exemption and yes if you get 60 plus then you can get exemption....

means i can get exemption of 2 subjects at a time.
if i score +60.

and only have to give remaining 5 subjects in next attempt ????

yes u can

Originally posted by : Ashima Aggarwal
	yes u can

 i dnt think so... as far as i knw.. u can get exemption in only 1 subject out of a group.. bt  need fll attemdance...instead of asking other students only... y dnt u ask at the icai office..atleast der wont b ny confusion...

Yes..

U can get Expemption even if u absent or failed in subjects other than u got exemption...!!

So, be chilled..

Smile Onn............!!!!

You have to appear in all the subjects of the group to get exemption in a particular subject belonging to that group...

do we get exemption in two subjects at a time?

1. have to appear in all the subject of that group... i.e( 4 in grp- I & 3 in grp- II).....

nd if u didn't appear in any of the subjects of that grp....nd got exemption in 2 or more paper what soever of that grp....u will not be given the benefit of exemtion in the nxt attempt.....

2. u can even get exemption in 3 or more paper also... there is no restriction on that....

Originally posted by : apurva agarwal
	1. have to appear in all the subject of that group... i.e( 4 in grp- I & 3 in grp- II)..... nd if u didn't appear in any of the subjects of that grp....nd got exemption in 2 or more paper what soever of that grp....u will not be given the benefit of exemtion in the nxt attempt..... 2. u can even get exemption in 3 or more paper also... there is no restriction on that....

 Fully Agree..............

i got exempted in accounts in my first attemp....

and now this is my second attemp can i get exemption in any of the subjects of first group ???

please tell me if u know xactly.....plz plz plz

A candidate who has appeared in all the papers of a group and obtains a minimum of 60% marks in one or more papers of that group shall be exempted from appearing in those papers in the next three following examinations.

To pass the group, in the subsequent examinations, the candidate is required to obtain a minimum of 40% in each paper and an aggregate of 50% in the total including the paper/s in which he had secured a minimum of 60% marks in the earlier examination.

The candidate is not be eligible for any further exemption in that group, in the subsequent examinations until the existing exemption is exhausted.

Example

An Attempt

Say a student has obtained the following marks in an examination

I - 65, II - 35, III - 30; IV – 40 ; Total = 170. [Aggregate < 50% ? Fail]

Since the student has got marks 60% in Paper I, he/she will be exempted from appearing in Paper I in the subsequent examinations.

In the next exam the candidate is required to appear only in papers II, III and IV and get a minimum of 40% and aggregate of 50% (total of 200 in the all papers i.e. a total of 135 in II,III and IV together).

Next Attempt

Say the student has obtained the following marks in the subsequent exam

1. Case 1

   The student may obtain marks required to pass the examination.

   II - 52, III – 43; IV – 40 Total = 135. [Aggregate ≥ 50%? Pass] 
   [Aggregate is 50% i.e. 200 [135 + 65 in exempted paper in earlier exam]

2. Case 2

   The student may fail the examination as he hes failed in one or more papers.

   II - 30, III – 65; IV - 69 Total = 164. [Fail]

   Failed, since the student has failed in one paper.

   Since the candidate is already availing exemption, exemption on account of getting 60% or more marks in a paper will not be available. The earlier exemption if eligible, will be carried forward to the subsequent examination.

   To avail exemption based on marks obtained in an examination, the candidate should have appeared in all the papers of that group. Thus, even if this is the last attempt in which the earlier exemption is being availed, exemption based on 60% or more marks in the current examination is not possible.

3. Case 3

   The student may fail the examination as he has failed to get the minimum marks in one or more papers as well as the aggregate required.

   II - 20, III – 45, IV – 35 Total = 100. [Fail]

Note:

The rules relating to exemptions are applied group-wise.

Mr Sayan Ds has explained very well with examples...GREAT WORK