Exemption Rules of C.A.Final Exams

A candidate who has appeared in all the papers of a group and secured 60% or more marks in one or more papers and has failed in one or more papers of the group shall be given the benefit of carrying the same marks in the paper or papers in which he obtained 60% or more marks to the subsequent examination.

This method works on the premise that the paper in which you are exempted has been alloted the same marks in the subsequent examinations also. Therefore it amounts to having appeared in all the papers including the exempted one. Therefore the rule of 40% minimum in each paper and 50% aggregate should be applied accordingly to all the papers by including the marks obtained in the exempted paper in the earlier examination as the marks obtained in the current examination.

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