Management Accountant
20164 Points
Posted on 09 November 2014
Scoring 59 marks will not entitle you for exemption. To get an exemption you need to 60 marks. Hence, the 59 marks is applicable only for your 1st attempt aggregation and not for subsequent attempts. In the next attempt you score 45, in that case, this marks only be considered for your total.
Thus there is no question of comparing and taking higher of 59 or 45.