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Rules for Exemption in Papers & Validity Period IPCC, Final

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Rules for Exemption in Papers & Validity Period IPCC, Final. Hi Friends After Providing CA IPCC and CA Final Result Date for May 2016 Exams here we are providing Rules and Procedure for Exemption in Papers & Validity Period. CA IPCC Result May 2016 Exams. In Last Result Many Students get Exemption in Papers but Everyone ask us for Validity Period of these Exemptions so we provide complete guide for Validation of Exemptions with Rules. After Providing IPCC Registration Last Date for Nov 2016 Exams, Form & Procedure, now we can provide All rules regarding exemption in Papers & Validity Period IPCC, Final Exams.

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Rules for Exemption in Papers & Validity Period IPCC, Final

Rules for Exemption in Papers and Validity Period CA Final and IPCC

1. What are the passing requirements for PCE/IPCE/Final exam?

a) A candidate shall ordinarily be declared to have passed in both the groups simultaneously, if he-

  • secures at one sitting a minimum of 40% marks in each paper of each of the groups and minimum of 50% marks in the aggregate of all the papers of each of the groups; or
  • secures at one sitting a minimum of 40% marks in each paper of both the groups and a minimum of 50% marks in the aggregate of all the papers of both the groups taken together.

b) A candidate shall be declared to have passed in a Group, if he secures at one sitting a minimum of 40% marks in each paper of the Group and minimum of 50% marks in the aggregate of all the papers of that Group.

2. What are the rules regarding “exemption” and validity period?

  • A candidate who has appeared in all the papers comprised in a group/unit and fails in one or more papers comprised in that group/unit but secures a minimum of 60% of the marks in any paper or papers of that group/unit shall be eligible for exemption in that paper or papers in the next three following examinations.
  • He shall be declared to have passed in that group/unit if he secures at one sitting a minimum of 40% marks in each of the papers of that group/unit and a minimum of 50% of the total marks of all the papers of that group/unit including the paper/s in which he had secured a minimum of 60% marks in the earlier examination.
  • He/she shall not be eligible for any further exemption in the remaining paper(s) of that group/unit until he/she has exhausted the exemption already granted to him in that group/unit.
  • The implications of the above paragraph are clarified below:
    • You must have appeared in all the papers of the group/unit.
    • You must have failed in the group/unit and should have secured a minimum of 60 marks in any paper/s of the group/unit.
    • The exemption is automatic and will be found indicated in the statement of marks issued by the Institute.
    • An exemption is valid for three immediate succeeding exams and will be carried forward automatically for the next three examinations.
    • A candidate shall be declared to have passed in a Group/unit, if he secures at one sitting a minimum of 40 percent marks in each paper of the Group/unit and a minimum of 50 percent marks in the aggregate of all the papers of that group/unit. For the purpose of arriving at the aggregate marks, 60 percent or more marks secured earlier will also be taken into account.
    • As long as exemption in one or more paper(s) of a group/unit, brought forward from an earlier attempt is subsisting, no further exemption in any paper in that group/unit will be given, even if one secures 60% or
      more marks in any paper in that group/unit.
  • The above rules relating to “Exemption” are common to all the exams, i.e., PCE, IPCE, IPCE Units, ATE and Final, conducted by the Institute.

3. I secured exemption in Paper I of PCE/IPCE/Final exam in November 2009 exam. I did not appear in the exams held in May 2010, November 2010 and also in May 2011. I have submitted my exam application form for appearing in November 2011 exam. Can I get the exemption in the said paper in November 2011 exam?

No. The exemption obtained by you in November 2009 exam would last only for the next three exams, i.e. for May 2010, November 2010 and May 2011 exam, irrespective of the fact whether you appeared in those exams or not. The exemption you obtained in November 2009 examination stands exhausted now and will not be valid for November 2011 exam onwards. You will have to appear in the said paper once again in November 2011 exam.

4. I appeared, say, in Papers 1 and 2 of Group I and remained absent in the remaining paper(s) of Group I of PCE / IPCE / Final and secured more than 60% of the marks in both the papers. However my mark sheet does not show any exemption in those two papers. 

To be eligible for exemption in any paper of a group in any of the exams (PCE/IPCE/Final), you should have appeared in all the papers comprised in that group. In your case, though you obtained more than 60% marks in two papers, you will not be eligible for exemption in those two papers since you did not appear in all the papers of that group

5. How do I know that I am eligible for exemption in a paper? 

The fact that you are eligible for exemption in a paper, will be found indicated in the statement of marks, issued by the Institute, by way of a symbol “#” against the marks of the paper(s) in which you had secured a minimum of 60% marks.In your statement of marks, you will find the alphabet “E” marked against the marks of already exempted paper(s) carried forward from an earlier examination, provided the exemption is still valid.

6. I secured exemption in Paper V( Group II) of PCE/IPCE/Final in May 2011 exam. I have submitted my exam application form for appearing in Group II of November 2011 exam. Is the exemption automatic or do I have to specifically mention in my exam application form that I got exemption in Paper V in May 2011 exam?

Ans – An exemption is valid for three immediate succeeding exams and will be carried forward automatically for the next three examinations. However, you are required to give details of the exemption(s) secured by you in the immediate three preceding exams, in your exam form, which will help us to cross check with our data base.

7. I secured exemption in Paper 3 (Group I) of PCE/IPCE/Final in November 2009 exam. I appeared in Group I in May 2011 exam once again and secured more than 60% marks in Paper 2 of (Group I) of PCE/IPCE/Final. However, I did not get exemption in Paper 2 even though I secured more than 60% marks in that paper? Why is it so?

Ans – As long as exemption in one or more paper(s) of a group/unit, brought forward from an earlier attempt is subsisting, no further exemption in any other paper in that group/unit will be given, even if you secure 60% or more marks in any other paper in that group/unit. You will not be eligible for any further exemption in the remaining
paper(s) of that group until you have exhausted the exemption already granted to you in that group.

The exemption that you secured in a paper in November 2009 exam lasted till May 2011 exam. Hence, you did not get any exemption in Paper 2 in May 2011 exam even though you secured more than 60% marks in that paper.

8. I secured exemption in Paper 3 (Group I) of PCE/IPCE/Final in November 2010 exam. I intend to appear in Group II in November 2011 exam and applied for the same. Can I get exemption in any paper in Group II in November 2011 exam if I secure more than 60% marks in any of the papers of Group II?

Ans – Yes. You can get exemption in any of the papers of Group II in November 2011 exam. The exemption that you secured in Paper 3 of Group I does not come in the way of your getting exemption in any paper of Group II. Please note that the rules relating to exemptions are applied group-wise.

However, you will not be eligible for any further exemption in the remaining paper(s) of Group I until you have exhausted the exemption already granted to you in that group.

9. I have already passed one group in PCE and converted to IPCE. I am now a Unit candidate under IPCE. Will I get the benefit of the exemption secured by me in PCE, in the corresponding papers of IPCE?

Yes. The exemption in a paper or papers in a particular group granted earlier to a candidate of PCE shall continue to be valid, in the corresponding paper or papers under the IPCE/ATE, for the unexpired chance(s).

10. What about exemption from appearing in any paper/s available to IPCE Unit candidates?

Unit scheme is meant for those candidates who have passed one of the groups in any of the following exams:

a) CA Intermediate under Para 2A of Schedule B of CA Regulations 1988( i.e Nov 1994 or later) or
b) PE II or
c) PCE who have converted to IPCE

Such a candidate is eligible for conversion to IPCE and may apply for conversion as a student of IPCE. For details, please visit the Board of Studies Announcements within the students section of the website www.icai.org

Group-wise exemption in IPCE by virtue of having passed one group in CA Intermediate examination under the syllabus as specified in paragraph 2A of Schedule B of Chartered Accountants Regulations 1988 ( i.e. Nov. 1994 or later) or PE II or PCE is not available in IPCE because the composition of papers in each group of IPCE is different from that of Intermediate/ PE II / PCE. But paper wise exemption secured on the basis of 60% or more marks in a paper(s) of PCE is available for the corresponding paper(s) for the unexpired chance(s), as per details given below:

Papers of PE II passed Papers of PCE passed Paper-wise exemption in
IPCE/ATE
Group I
Paper 1 Accounting
Paper 2: Auditing
Paper 3: Business and Corporate Laws
 Group II
Paper 1: Advanced
Accounting
Paper 2: Auditing and
Assurance
Paper 3: Law, Ethics and
Communication
Group I Paper 1: Accounting
and
Group II Paper 5: Advanced
Accounting
Group II Paper 6: Auditing
and Assurance
Group I Paper 2: Business
Law, Communication and
Ethics
Group II
Paper 4: Cost Accounting and Financial Management
Paper 5: Income tax and
Central Sales Tax
Paper 6: Information
Technology
Group II
Paper 4: Cost Accounting and Financial Management
Paper 5: Taxation
Paper 6: Information
Technology and Strategic
Management
Group I Paper 3: Cost Accounting and Financial
Management
Group 1 Paper 4: Taxation
Group II Paper 7:
Information Technology and
Strategic Management

11. I had earlier secured exemption in a paper(s) in a group(s), on the basis of having secured a minimum of 60% marks in the paper(s), which will be valid for the forthcoming examination. If I appear in the remaining papers in both the groups in the forthcoming examination, will I be eligible for a rank?

No. You will be eligible for a rank only when you appear in all the papers of both the groups, in one sitting, without any carry forward exemption(s) and pass the examination, securing the marks above the cut off level.

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About Raju Choudhary

Article by Raju Choudhary Raju has written 537 articles. If you like This post, you can follow CAknowledge on Twitter. Subscribe to CAknowledge feed via RSS or EMAIL to receive instant updates.

38 comments

  1. Hi,
    I got exemption in ca ipcc May 2016 attempt…I had indicated it in exam form of Nov 2016…later i did not appear for Law exam of Nov2016…But in the Form they mentioned as ABSENT. Let me know, further what can I do?

  2. If some one got 65 marks in two subjects in one group in one exam but failed due to aggregate problems then is he/she can claim exemption in both subjects?

  3. Got Exemption in SFM (CA Final) in May-16. I am not able to give exam this time (Nov-16) due to medical conditon. Will me exemption be valid for next attempt as well?

  4. I attempt both group in may 2016 but I passed my group 1 of ipcc ,so if attempt group 2 in Nov 2016 and if I got more than 60 in 2 paper then I eligible for exemption in that 2 paper

  5. Sir I got exemption in costing fm in may2016 I completed my degree so now I wanted to convert for articles with degree is the exemption is valid for may2017 sir???

  6. i have secured exemption in cost FM paper in may 2016. will i have to apper for the exam in nov 16 cost paper to avail exemption or not..

    i m confused!!
    what do i have to do?

  7. i appeared for group 1 and got exemption in paper 1…now I’m going to appear for both the groups…will the exemption marks be included for group 2 also ??

    • Dear sir I got exemption in SFM in may 2016 exams.then for Nov 2016 exam I appeared for Only 2 paper but not fr.is my exemption still valid?

  8. Hii my sister who appering since 1-1/2 year but in may 2016 she secured 60 marks in business laws and ethics in the result page she got an F-EX but there is no # symbol at that subject.
    Is she eligeble for the exemption or not.??
    And
    She applyed for nov 2016 where she missed to mention about the exemption in application form now how to get rid of this prblm please mail as early as poddible to me how to make an exemption chnges.

  9. i cleared grp 2 in nov 14. now i am giving grp 1 in nov 16. in the ipcc exam form do we have to fill anything about grp 2 that is already cleared??

  10. i cleared group 2 in nov 14. now i am giving grp 1 in nov 16. do i have to fill any information regarding grp 2 that i cleared in 2014 in the examination form?

  11. I got exemption in ca final Nov 2015 attempt…however I failed to indicate it in exam form of May 2016…later i did not appear for any exam of May 2016…will i be eligible to get d exemption in November 2016 if I indicate d details in exam form…

  12. I had to revalue my law subject becz I got 59 but if I am giving exams in nov. Then in examination form exempted subject has to be written while the revalue result will come after

  13. Rahul maheshwari

    I have cleared my ipcc in November 2011… Thereafter I have not enrolled myself for final exam and now I am interested in appearing in ca final for may 2017…Please suggest me whether I am eligible to appear for the Final exam in may 2017.

  14. Ajay Kumar Reddy

    If i had earlier secured exemption in a paper of Group 2 and for the next attempt if i appear for both the groups,will the aggregate of both the groups be calculated including the exempted paper score??
    or will it be confined to calculating aggregate of Group 2 only??

  15. thank you for ur help through this page.

  16. dear sir,
    i was fill form for examination of ipce last three time. but i was not appear in exam in any paper,now i will appear in exam of may 16. if i will get 60 or above in any paper. can i will get exemption in any next exams.

    • Hi Rohit kumar

      first you can not use your old exemption in next attempts because as per ICAI Rules Exemption is valid only for next three attempts and if you can get more then 60 Marks in May 2016 attempt then you can get New exemption and you can use that exemption till next three attempts.

  17. i got exemption in nov 2014 and not appeared in may 2015 . not cleared in nov2015.. will i get exemption in may2016″ and Nov 2016

  18. i got exemption in nov 2014 and appeared for exam in may2015 and not cleared in nov2015. will i get exemption in may2016″and nov16

  19. i got exemption in nov 2014 i did not clear 1st group in may 2015 and nov 2015.. will get exemption in may 2016???

    • Hi Pavan

      as per ICAI Rules Exemption is valid only for next three attempts, so you are eligible for exemption in may 2016 exams but this is last attempt to avail your exemption.

      • I am direct entry student …when I registered maself to icai…they asked me to for 9 months 9f articleship bt bcoz of tutions n classes I jus forgot to send the articleship letter…am I now eligible for relaxation?

  20. Hi I got an exemption in Group II in November 2014, I availed it twice i.e. May 15 and Nov 15, but couldn’t clear. This time I only want to appear for group-I, will this exemption be counted even then. Even if I fill exam application form for Ist group only.

    • Hi Abhilasha

      As per ICAI Rules The exemption obtained by you in November 2014 exam would last only for the next three exams, i.e. for May 2015, November 2015 and May 2016, So May 2016 Attempt is Last attempt to avail this exemption, You are not eligible for this exemption in Nov 2016 Exams.

  21. I have cleared CS final exam and now i want to join the CA-IPCC, shall i get any exemption in IPCC papers out of 8 papers of new syllabus ?

  22. I have an exemption but I failed to mention in application reply me ASAP sir

    • Hi Pratap

      As per My Suggestion

      You can highlight the area wrongly entered/appearing in the PDF and mark the correction without disturbing any other area. Also SEPARATELY send a signed application quoting the registration number and control number intimating the correction required. Superscribe the envelope with as “Request for Correction Final-NOV, 2015” / “Request for Correction Intermediate (IPC) Exam-NOV, 2015”

      Please contact to ICAI by using following email address before do any changes in form “[email protected]

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