Exemption not given in marksheet

My sister is a student of CA final.She got 61 marks in accounts but exemption is not given in the marksheet.and us attempt m unka law already exempt tha but vo lapse hone vala tha next attempt m.To ab jo may attempt didi ne diya use accounts ka paper nhi diya then result jb aya to absent likha h mrksheet m.Why they are not giving exemption in accounts?