ICAI Issues Guidance on Permanent Exemptions for CA Intermediate September 2025 Exams



Quick Summary
The Institute of Chartered Accountants of India (ICAI) has introduced new guidelines for students who wish to convert their existing exemptions for the CA Intermediate exams into permanent ones for the September 2025 attempt. This one-time opportunity is for students whose exemptions from May 2024 would have expired by May 2025. Candidates must apply through the ICAI Self-Service Portal (SSP) before the deadline, with a strict all-or-none rule for exemptions within a group.

The Institute of Chartered Accountants of India (ICAI) has released official guidelines for candidates seeking to convert their exhausted exemptions into permanent exemptions for the upcoming September 2025 CA Intermediate examinations. These guidelines specifically apply to students who had secure
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FAQ :

Students who secured exemptions in the May 2024 CA Intermediate exams, which were valid until May 2025, are eligible to convert these into permanent exemptions for the September 2025 exams.

Applications must be made through the ICAI Self-Service Portal (SSP) as a one-time option before the September 2025 exam cycle.

If a candidate has exemptions in multiple papers within the same group, they must apply for permanent exemption for all those papers together. Partial retention of exemptions within a group is not permitted.

No, marks for permanently exempted papers will be capped at 50 and cannot be used to meet the 50% aggregate requirement for passing the exam.

No, there will be no correction window or late application facility after the stipulated period for applying for permanent exemptions.

Once a permanent exemption is granted for a group, no further exemptions will be provided for any papers within that same group in future attempts.




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Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

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