Plz help me IPCC its urgent?

hi frndz plz help me

my friend was appear in IPCC Unit exam in nov 10. when IPCC UNIT exam declared he was failed. so now he filled exam form online & now when he saw results he got exemption in TAXATION as he fill form for 3 subjects and now he got exemption in tax.

so WHAT SHOULD HE DO NOW?

plz help its urgent..

Thanx in advance