ICAI Releases Guidelines for Permanent Exemptions in CA Final Nov 2026 Exams

Last updated: 16 June 2026


Quick Summary
The Institute of Chartered Accountants of India (ICAI) has released new guidelines for candidates seeking permanent exemptions in the CA Final November 2026 examinations. This one-time opportunity allows eligible students to convert existing exemptions into permanent ones, provided they meet specific criteria. The application window for this facility will be open from July 6 to July 25, 2026, following the declaration of the May 2026 exam results.

The Institute of Chartered Accountants of India (ICAI) has issued detailed guidelines for CA Final candidates who wish to convert their exhausted exemptions into permanent exemptions for the November 2026 examination cycle. The facility provides eligible candidates with a one-time opportunity to ret
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Candidates who secured exemptions in the May 2025 CA Final examination and whose exemption validity expires after the May 2026 examination are eligible to opt for permanent exemption after the May 2026 results are declared.

The application window for permanent exemption is from July 6, 2026, to July 25, 2026.

No, if you have exemptions in two papers of the same group, both must be made permanent together, or both must be allowed to lapse. Partial selection is not permitted.

Once an exemption is made permanent, you must score at least 50% in each of the remaining papers of that group to pass the group. The marks in the permanently exempted paper will be restricted to 50.

No, ICAI has stated that there will be no correction window or late-fee facility after the submission of the exemption option.

Yes, candidates exempted in Paper 4 (May/Nov 2022, May/Nov 2023) get automatic permanent exemption for Self-Paced Online Module Set-A, and those exempted in Paper 5 get it for Set B. No separate application is needed for these.




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