The Institute of Chartered Accountants of India (ICAI) has issued guidelines for candidates seeking to continue their exhausted paper exemptions by making them permanent for the CA Intermediate January 2027 examinations. The guidelines explain the eligibility conditions, application process, important restrictions and consequences of not exercising the option within the prescribed period.
The announcement is particularly important for candidates who secured exemptions in the September 2025 examinations that remained valid up to the September 2026 examination. Eligible candidates will have an opportunity to apply for making such exhausted exemptions permanent after the declaration of the September 2026 examination results.
Candidates should carefully review the conditions before making their decision, as ICAI has clarified that the facility will be available only once for the eligible exemption. Failure to exercise the option within the specified period will result in the exemption lapsing permanently.
Who Can Apply for Permanent Exemption?
According to ICAI's guidelines, candidates who secured an exemption in the September 2025 CA Intermediate examination, valid until the September 2026 examination, will be eligible to exercise the option after the declaration of the September 2026 results.
The exemptions that become exhausted following the immediately succeeding third examination will be displayed to eligible candidates according to the dates specified in the Permanent Exemption Window (Intermediate) - January 2027 Important Dates section on ICAI's official website.
Candidates must check their Student Service Portal (SSP) dashboard to confirm whether their exhausted exemption is available for the permanent exemption facility.
How to Make an Exhausted Exemption Permanent?
Eligible candidates who wish to retain their exhausted exemptions must submit their application through their SSP dashboard.
The application must be completed within the prescribed window. ICAI has clarified that candidates will not receive another opportunity to make the same exemption permanent if they fail to exercise the option during the designated period.
There will also be no correction window or late-fee window after the required inputs have been submitted. Candidates should therefore verify their choices carefully before finalising the application.
Only One Opportunity to Make an Exemption Permanent
One of the most important conditions in ICAI's guidelines is that candidates will receive only one opportunity to make an eligible exhausted exemption permanent.
For example, an exemption secured in September 2025 that becomes exhausted after the September 2026 examination will be available for the permanent exemption process before the January 2027 examination, within the dates specified by ICAI.
If the candidate does not opt for permanent exemption during this window, the exemption will lapse permanently. Candidates should not assume that the facility will be available again in a subsequent examination cycle.
What If a Candidate Has Exemptions in Two Papers of the Same Group?
ICAI has also specified a condition for candidates holding exemptions in two papers of the same group when both papers are covered by the permanent exemption window.
For instance, if a candidate has eligible exemptions in Paper 1 and Paper 2 of Group I, the candidate must choose either to make both exemptions permanent or allow both to lapse.
Candidates cannot make one exemption permanent while allowing the other exemption in the same group to lapse when both are covered by the same window.
This condition makes it important for students to review all eligible exemptions within a group before submitting their choice.
Passing Requirements After Making an Exemption Permanent
Candidates should also understand how permanent exemption affects the marks required to clear the relevant group.
Once an exemption is made permanent for a group, the candidate must secure at least 50% marks in each of the remaining papers of that group, in accordance with Regulation 37D(9) applicable to the Intermediate course.
Additionally, ICAI has clarified that the exempted marks will be restricted to 50. Any marks scored above 50 in the permanently exempted paper cannot be used to meet the 50% aggregate marks requirement in the same group or another group.
Candidates should consider these requirements when deciding whether to retain an exhausted exemption or surrender it and appear again in the paper.
Can Candidates Surrender a Permanent Exemption?
Yes. ICAI has stated that candidates will have the option to surrender the exemption and reappear in the exempted paper or papers.
However, candidates should carefully assess the implications of surrendering an exemption before making a decision. The applicable examination rules and the candidate's individual circumstances should be considered before opting to reappear.
ICAI has further clarified that if a group already carries a Permanent Exemption (PE), no new exemption will be granted in that group.
Important Points for CA Intermediate January 2027 Candidates
Candidates should keep the following points in mind:
- Eligible exemptions secured in September 2025 and exhausted after the September 2026 examination may qualify for the permanent exemption facility.
- The option must be exercised through the SSP dashboard.
- Candidates must follow the dates specified in ICAI's Permanent Exemption Window for January 2027.
- The facility is available only once for the eligible exemption.
- Candidates with exemptions in two papers of the same group covered by the window must choose to make both permanent or let both lapse.
- A minimum of 50% marks is required in each remaining paper of a group carrying permanent exemption.
- Exempted marks will be capped at 50 for the relevant passing requirements.
- No correction window or late-fee window will be available after submission of the required inputs.
Where to Check the Official Guidelines?
Candidates should refer to the official ICAI website for the applicable dates, eligibility details and instructions for the January 2027 examination. Candidates requiring clarification regarding Intermediate exemptions may contact ICAI at inter.exemption@icai.in.
Conclusion
ICAI's guidelines provide eligible CA Intermediate candidates with an opportunity to retain certain exhausted exemptions by making them permanent for the January 2027 examination cycle. However, the one-time nature of the facility, the restrictions on exemptions within the same group and the minimum passing requirements make it essential for candidates to review the rules carefully.
Candidates should check their SSP dashboard, confirm the availability of the exemption and complete the process within the official window. Missing the prescribed deadline could mean losing the exemption permanently.
Click here to view/download the official copy of the notification
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