Regarding exemption in ca final exams

its upto you you can opt for SFM or FR anyone as in FR there is sustantial changes according to ICAI as INDAS are coming and in case of SFM you need conceptual clarity to pass the exam but there are not much changes in SFM.So you have choose according to your preparations and knowledge in INDAS.

Thank you...

Sorry to say this but you have to stick with your exemption in FR and marks obtained in SFM is useless now and you have to study again.. I faced the same situation as I had 61 exemption in SFM and on next attempt scored 73 in FR but failed and on enquiry with ICAI found out that "in order to secure exemption you have to appear on exams of all the subjects in that group". So this attempt you didn't appear in FR examination since you had exemption so in no way you can avail SFM exemption unless there is any rule change in last few months...

See This Question and Answer From FAQ

I secured exemption in Paper 3 (Group I) of PCE/IPCE/Final in November 2009
exam. I appeared in Group I in May 2011 exam once again and secured more
than 60% marks in Paper 2 of (Group I) of PCE/IPCE/Final. However, I did
not get exemption in Paper 2 even though I secured more than 60% marks in
that paper? Why is it so?
As long as exemption in one or more paper(s) of a group/unit, brought forward from
an earlier attempt is subsisting, no further exemption in any other paper in that
group/unit will be given, even if you secure 60% or more marks in any other paper in
that group/unit. You will not be eligible for any further exemption in the remaining
paper(s) of that group until you have exhausted the exemption already granted to you
in that group.
The exemption that you secured in a paper in November 2009 exam lastedtill May
2011 exam. Hence, you did not get any exemption in Paper 2 in May 2011 exam
even though you secured more than 60% marks in that paper.

Hi All,

I have the same situation. I got exemption in SFM paper with 62 marks in NO'17 attempt and appeared for remaining 3 subjects in May'18 attempt but only secured 67 in FR and couldn't clear group. Now want to claim FR marks instead of SFM can I do this?

Can I surrender SFM marks to institute and avail FR?

Please help

Thanks