The Institute of Chartered Accountants of India (ICAI) has released new guidelines for CA Intermediate students regarding permanent exemptions for the January 2026 exams. Students who secured exemptions in the September 2024 exams, valid until September 2025, can apply to make these permanent after the September 2025 results are announced. The application will be available via the ICAI Self Service Portal (SSP) and must be done only once.
The Institute of Chartered Accountants of India (ICAI) has issued detailed guidelines for CA Intermediate students who wish to continue their exhausted exemptions and make them permanent for the upcoming January 2026 examination cycle.
According to the announcement, candidates who secured exemptions in the September 2024 examination-valid till the September 2025 attempt-can now opt to make these exemptions permanent after the declaration of the September 2025 results.
The "Permanent Exemptio
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FAQ :
Students who secured exemptions in the September 2024 CA Intermediate examinations, which are valid until the September 2025 attempt, can apply to make these exemptions permanent.
Applications can be made only once through the student's Self Service Portal (SSP) dashboard on the ICAI website.
If a student has exemptions in two papers within the same group, both exemptions must be made permanent together, or both will be allowed to lapse. Partial selection is not allowed.
Once an exemption is made permanent, the candidate must score at least 50% marks in each of the remaining papers of that group to pass.
Yes, candidates have the option to surrender their exemption and reappear in the paper(s) if they choose.
If a student does not apply for permanent exemption within the stipulated period, the unclaimed exemptions will lapse permanently and cannot be restored.