Number of times one can get exemptions

I have a query related to exemptions in IPCC exam. 
In Nov 2012 I got 79 in Accountancy but failed in Costing and FM.
In May 2013 attempt, I got 67 in Costing and 61 in Taxation, but failed in law.
Now can I avail exemption in 3 of the subjects where I got 60 +, or will the exemption be valid only for the accounts paper? Some of my friends said that you can get exemption in a group only one time, so only the exemption in accounts will be valid.
Please clarify me on this issue.
Finance Professional

u can get exemption of one subject for 3 times as per rules...for more clarification contact to your concerned regional centre...

Finance Professional

n remember its available only for next 3 consecutive attempts whether u have appeared or not...


you have to appear only for the law exam in november 2013.


Exemption is valid for 3 attempts. You got exemption in Nov 12 then it will be valid for may 13, Nov 13 and may 14. Now if you get 60 or more marks in any of the other paper in a group( in may 13,nov 13,may 14)  then you will have to decide which paper exemption you want to take. Exemption will be only for one paper in subsequent attempt in a group.

 if you decide to  take accounts exemption till may 14. then exemption in cost and tax will not be available.

or surrender accounts exemption and take the benefit of exemption either in cost or tax till nov. 14 i.e. next 3 attempts. 

This option is available while filling exam form. Also contact ICAI for clarification



I have asked many CAs and Final students. These are the various opinions I've got so far.


  • Some of them are not aware of this and say that there is no such rule, and I can get exemption in all the 3 subjects.
  • Some of them say that you can get exemption only in accounts.
  • One CA and a final student (who has been in this situation before) have said that I can surrender my exemption in accounts to get exemption in both costing and tax.
  • One person in this thread has said that I can surrender my exemption in accounts to get exemption in either costing or tax.

I was confused between 3rd and 4th, so I called up the CA Final student to confirm whether I can get exemption for both tax and costing, if I surrender my exemption in accounts, and she said yes.


If anyone else has any authentic / confirm knowledge about this, please do let me know soon. I've sent an email to e-Sahaayata and awaiting their response. I've tried calling Thane branch, WIRC, and the exam committee, but nobody picks up the call. I will be going to the Institute's office directly to confirm.

I'm planning to surrender my exemption in accounts to get exemption in tax and costing, but before doing that, I've to be sure that such an option is available. 


Thanks for your help.





Rumors,student opinions,what they think can only take you so far. The first, the foremost and only thing to confirm all this is to step into your regional CA office, and ask/wait patiently for the representative's answer.


First I went to the Thane branch of the Institute. The man gave me ICAI no. and asked me to contact them. Nobody answered the phone. Then I asked him the directions for Colaba office and went there. There, the woman at the enquiry desk did not know anything about it. She was mumbling something like you can take the exemption of accounts and then in any one of the two subjects.

Then I asked another person at the enquiry desk, he said that I will get exemption only for accounts and not any other subjects. I asked him whether I can surrender the exemption in accounts and get the other two, he said no. He didn't even know that we can surrender exemptions. (I had surredered my exemption of accounts from first attempt, then I got exemption again in accounts the second attempt).

Later a CA final student told me that I can surrender my exemption in accounts for exemption in any one of the 2 subjects costing or tax, not both. He told that his friend had got exemption in accounts first, then he got exemption in costing next, so he surrendered the exemption in accounts and took for costing. I told him that he got in only one subject in the first attempt, but I've got in 2, still will I get exemption in only one of the two if I surrender accounts? He said yes.

Today morning I had talked with a friend who is in final. She told that if I surrender accounts, I'll get exempt in both costing and tax. I called her for the second time to confirm this, and she said yes.

In chartered club website, it's written that the rule is if we have to get exemption, we have to appear in all the subjects of that group. Since I didn't appear for accounts in the last attempt, I can't get exemption for the other 2 subjects.

In the Nov 12 attempt, my marksheet result was shown as 'F-EX' meaning that I've failed, but I've got exemption in a paper. Now, in May 13 attempt, my marksheet shows just 'FAIL'. When I asked my friend about this, she told that, it is assumed that I will be availing exemption in accounts, and not for the other subjects. But you can surrender your accounts exemption and claim the exemption for costing and tax.

This is all so confusing. 


Does anyone have one definite answer for this?

Finance Professional

Did u contact the exam Deptt???


Found this in ICAI's rule book:


(8) Notwithstanding anything contained in sub-regulations (1) to (7) above, a candidate who has appeared in all the papers comprised in a group/ unit and fails in one or more papers comprised in a group/ unit but secures a minimum of 60 per cent of the marks in any paper or papers of that group shall be eligible to appear at any one or more of the immediately next three following examinations in the paper or papers in which he secured less than 60 per cent marks. He shall be declared to have passed in that group/ unit if he secures at one sitting a minimum of 40 per cent marks in each of such papers and minimum of 50 per cent of the total marks of all papers of that group/ unit including the paper or papers in which he had secured a minimum of 60 per cent marks in the earlier examination referred to above. He shall not be eligible for any further exemption in the remaining paper(s) of that group/ unit until he has exhausted the exemption already granted to him in that group/ unit.
So, I guess that clears it, I will get exemption only in accounts. 


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