exemption which one shall I eligible

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last attempt I got FR 61 exemption, now I got SFM 81,but I fail auditing ,please help me if you know I want to take SFM it's possible, supposed possible what is procedure for change
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U Can't change u will get FR exemption only...for availing exemption the condition which should be fulfilled is that u have to appear in all the papers but as ur FR was exempt so u must not have appeared in FR that's why u can't claim exemption in SFM...u should surrender the existing exemption before filing exam form for availing any further exemption...

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