Exemption in examination

Hi Sawan,

The scheme of exemption goes like this.:-

CA First attempt:- Suppose you have attempted both groups.Got exemption in 2 papers of the second group, no exemption in first group.Have not cleared both groups. Exemption in those 2 papers will be valid for next three attempts.

CA Second attempt :- Suppose you get 60 or more marks in 3rd paper of the second group ,apart from those for which you have exemption, but have not cleared the group, then, exemption for this 3rd paper will not be available till the exemption for the earlier 2 papers is existing.

However, if you get 60 or more in paper of the first group, then, exemption will be given(Because it is first exemption received for first group). But if it is of second group, then no exemption.

If you already have some other exemption in the first group, then, no new exemption will be given in subsequent exam till that exemption is valid.

It is just like set off and carry forward provisions.

For reference, you may check this link https://220.227.161.86/24309announ14197.pdf.

This is from the FAQ section (Examination) of ICAI website.