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The Institute of Chartered Accountants of India (ICAI) has released detailed guidelines for CA Final students who wish to make their exhausted exemptions permanent for the upcoming January 2026 examination cycle. According to ICAI, candidates who secured exemptions in the May 2024 examination, which remained valid till the September 2025 exam, can now convert those exemptions into permanent ones after the declaration of the September 2025 results. The application window for availing this opt
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FAQ :
CA Final students who secured exemptions in the May 2024 examinations are eligible to apply to make these exemptions permanent for the January 2026 exam cycle.
The application window for permanent exemptions is from November 3, 2025, to November 22, 2025.
Applications must be submitted through the Self Service Portal (SSP) on the ICAI website.
If a candidate holds exemptions in two papers of the same group, both must be converted to permanent exemptions together; partial retention is not allowed.
Yes, candidates who previously secured exemption in Paper 4 or Paper 5 of the Final Examination between May 2022 and November 2023 will automatically receive permanent exemption from the corresponding Self-Paced Online Modules (SET-A and SET-B).
Candidates who do not apply for permanent exemption within the specified window (November 3-22, 2025) will permanently lose their exemption.
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