CA Final exemption rules under new scheme: 60%, 3 exams
CA Final exemption rules under new scheme, in one line: you get an exemption in a paper if you write all the papers of a group, fail the group, and score 60 or more in that paper. It is valid for the "immediate next three examinations" only, whether or not you write them. If you still haven't passed the group by then, you get one chance to make it permanent, after which you need at least 50 in each remaining paper of that group.
With CA Final now held in May and November, "three examinations" is about a year and a half, so an exemption earned in November 2026 runs to May 2028. Below: the rules in one table, who qualifies, validity, how it counts in the 40/50 rule, permanent exemption, surrender, and the exam form. Every rule links to ICAI's own documents. The worked examples are ours and marked as illustrative.
CA Final exemption rules under new scheme: the short version
| Rule | What it says | Source |
|---|---|---|
| Who gets it | Appeared in all papers of the group, failed the group, scored 60+ in the paper | FAQs on Examinations, Q30 (PDF) (opens in a new tab) |
| Exemption marks | 60 or more | New Scheme FAQs, Q 4.11 (PDF) (opens in a new tab) |
| Validity | Immediate next three examinations, written or not | Guidance Notes, Nov 2026 (PDF) (opens in a new tab) |
| To pass the group later | 40 in each remaining paper, 50% aggregate counting the exempted marks | New Scheme FAQs, Q 4.11 |
| Second exemption in the same group | Not while the first is running | Guidance Notes |
| Permanent exemption | One-time opt-in after the three exams; then 50 in each remaining paper; exempted marks capped at 50 | ICAI guidelines (PDF) (opens in a new tab) |
Where ICAI sets out the exemption rules
The regulation text is in ICAI's Guidance Notes for Final, November 2026 (PDF) (opens in a new tab). ICAI explains it in plain words in its FAQs on the New Scheme (PDF) (opens in a new tab), Q 4.11, and in worked questions in its FAQs on Examinations (PDF) (opens in a new tab), Q29 to Q46 (last updated 7 August 2024). The permanent exemption rules for November 2026 are in a separate ICAI guideline (PDF) (opens in a new tab). The exam documents are listed on ICAI's September and November 2026 exam page (opens in a new tab).
Who gets a CA Final paper exemption (exemption criteria)
You need all three: you appeared in every paper of the group, you failed the group, and you scored 60 or more in that paper. In detail (ICAI FAQs on Examinations, Q30, PDF (opens in a new tab)):
- You appeared in every paper of that group. If you skip even one paper of the group, a score of 60 or more in the others earns no exemption (Q32).
- You failed the group. If you pass the group, there is nothing to exempt.
- You scored 60 or more in that paper. You can get exemptions in more than one paper of the group in the same attempt; the rule says "paper or papers".
The exemption is automatic. Your statement of marks shows a "#" against a paper in which you have just earned an exemption, and an "E" against an exemption carried forward from an earlier attempt (Q33).
There is one limit to remember. While an exemption in a group is still running, you get no new exemption in any other paper of that group, "even if a candidate secures 60 or more marks" (Guidance Notes, November 2026, PDF (opens in a new tab)). The rules are applied group by group, so an exemption in Group I doesn't stop you earning one in Group II (FAQs on Examinations, Q36).
CA Final exemption validity: how long it lasts
For the next three examinations ICAI holds, whether or not you write them: about a year and a half with two Final exams a year. The Guidance Notes put it in one line: "Exemption granted is valid for immediate next three examinations only."
Two things about this rule catch students out.
It counts examinations held, not attempts you write. ICAI's own example: an exemption earned in May 2022 lasted for the next three exams "irrespective of the fact whether you appeared in those exams or not" (FAQs on Examinations, Q31). Skipping an attempt uses up one of your three.
Three examinations is now about a year and a half. CA Final is held in May and November from May 2026 onwards (ICAI announcement, 6 April 2026, PDF (opens in a new tab)). When Final was held three times a year, three examinations was about a year: ICAI's November 2026 guidelines describe an exemption "secured in the MAY 2025 Examination which was valid till MAY 2026 Exam" (PDF (opens in a new tab)). The full history of the change is in how many times CA Final is held in a year.
| Exemption earned in | Valid for (if the May and November pattern continues) |
|---|---|
| November 2026 | May 2027, November 2027, May 2028 |
| May 2027 | November 2027, May 2028, November 2028 |
ICAI has not published these future dates. The table is our reading of the "next three examinations" rule and assumes Final stays at two exams a year.
CA Final exemption marks: how they count in the 40/50 rule
Your exempted paper's actual marks (60 or more) count towards the group's 150-mark aggregate while the exemption runs; you then need 40 in each paper you still write. To pass a group, you need at one sitting at least 40% in each paper and at least 50% in the aggregate of the group (Regulation 38D, in the Guidance Notes, PDF (opens in a new tab)). A group is three papers of 100 marks, so the aggregate you need is 150. Why this rule is so unforgiving is covered in is CA Final the toughest exam.
With an exemption, you write only the remaining papers of the group. You pass if you score at least 40% in each of them and at least 50% of the total of the group, counting the marks you scored in the exempted paper. ICAI's FAQ says the "60 percent or more marks secured in exempted paper/s will also be taken into account" (FAQs on Examinations, Q30). So a high score in the exempted paper makes the aggregate easier later.
Worked example 1: using an exemption (illustrative)
These are made-up marks to show how the rule works. They are not real results.
November 2026, Group I: FR 64, AFM 52, Audit 34. Audit is below 40, so the group is failed, even though the total is exactly 150. FR is 60 or more, so FR is exempt. AFM is 52, below 60, so no exemption there.
May 2027: you write only AFM and Audit. You need at least 40 in each, and 64 + AFM + Audit must be at least 150, so AFM + Audit must be at least 86. AFM 44 and Audit 42 makes 86: the group is passed. AFM 50 and Audit 38 also makes 88, but Audit is below 40, so the group is failed.
Worked example 2: no second exemption (illustrative)
Made-up marks again.
Same student. In May 2027 they score AFM 63 and Audit 37. The group is failed. AFM is 63, but the FR exemption is still running, so AFM gets no exemption. In November 2027 they must write both AFM and Audit again, still with FR exempt.
CA Final permanent exemption rules: what it is and how to opt for it
Once the three examinations run out without a pass, you can opt once, in a window ICAI sets, to keep the exemption for good; the paper then counts as 50 and every remaining paper needs 50. If your three examinations run out and you still haven't passed the group, the exemption is "exhausted". ICAI then lets you continue it for later attempts, on a stricter condition: you must score at least 50% in each remaining paper of that group (Guidance Notes, PDF (opens in a new tab); ICAI FAQs, Q 4.11, PDF (opens in a new tab)). ICAI calls this permanent exemption.
The rules for November 2026, from ICAI's guidelines (PDF) (opens in a new tab):
- One chance only. Exhausted exemptions are shown after the result of the third exam, and you apply through your SSP dashboard in a set window. If you don't opt in during that window, "that exemption will lapse forever".
- All or none within a group. If two papers of the same group are offered, you make both permanent or let both lapse.
- Marks are capped at 50. "The Exempted Marks will be limited to 50", and marks above 50 in that paper can't be used towards the aggregate of that group or the other group.
- No new exemptions in a group that has a permanent exemption.
- No correction window after the inputs are taken.
| Permanent exemption window | Dates | Source |
|---|---|---|
| For the November 2026 exam | 6 to 25 July 2026 (closed) | Important Dates, PDF (opens in a new tab) |
| For May 2027 | Not announced yet | Watch ICAI's exam announcements (opens in a new tab) |
Worked example 3: permanent exemption (illustrative)
Made-up marks.
FR exempt with 64 marks, and the three examinations are used up without passing Group I. The student opts for permanent exemption. FR now counts as 50, not 64. In the next attempt they need at least 50 in AFM and at least 50 in Audit. AFM 58 and Audit 47 fails, even though the total is 155, because Audit is below 50.
Permanent exemption saves you a paper, but each remaining paper then needs 50, not 40.
Surrendering an exemption
ICAI also lets you give up an exemption, including a permanent one, and write the paper again. Surrender is final: it applies "for all times to come", and you can never claim that exemption again (Guidance Notes, PDF (opens in a new tab)).
For November 2026, the Guidance Notes describe a postal process with an affidavit, due by 31 August 2026. A later ICAI announcement of 30 July 2026 added an online facility on the SSP dashboard, with a cut-off of 30 September 2026 for Final November 2026 (ICAI announcement, PDF (opens in a new tab)). Both dates have passed for this attempt.
One reason students surrender: ranks. ICAI's FAQ says you are eligible for a rank only when you write all papers of both groups in one sitting "without any carry forward exemption(s)" (FAQs on Examinations, Q38).
How to claim exemption in CA Final: the exam form
You don't claim it: valid exemptions show up automatically in the SSP exam form, and you check them before you pay. From the Guidance Notes for November 2026:
- Valid exemptions are "auto displayed in the exam form filling area in SSP". You don't claim them yourself.
- You are still expected to check them, and to give details of any exemption you think is missing, before you pay. The Notes ask you to check the medium, centre, group and exemption fields before payment.
- For any doubt, write to [email protected] (opens in a new tab). ICAI also lists phone numbers for exemption queries, starting 0120-3054851 (Guidance Notes, PDF (opens in a new tab)).
Check this before every attempt, especially in the attempt where an exemption is about to run out.
What this means for how you prepare
- An exemption is not a pass. You still need 40 in each remaining paper and 150 across the group. The papers you write later carry the whole weight.
- Use the exemption while it is at full value. Your exempted marks count in full only while the exemption runs. After that, if you make it permanent, the paper counts as 50 and every remaining paper needs 50.
- Don't skip an attempt hoping to save the exemption. It runs out on exams held, not exams written.
- Measure, don't guess. Whether your remaining papers can reach 40 each, and the right total, shows up only in full, timed papers. Our CA Final Group I mock tests and Group II mock tests give you full-syllabus mocks in every subject, so you can practise just the papers you still have to write.
See also the CA Final exam pattern 2026, CA Final pass percentage and CA Final Group 1 vs Group 2 mock tests.
Frequently asked questions
How long is a CA Final exemption valid?
For the "immediate next three examinations" (Guidance Notes, November 2026, PDF (opens in a new tab)). These are counted whether or not you appear. With CA Final in May and November, that is about a year and a half.
Do I get an exemption if I write only one or two papers of a group?
No. You must appear in all the papers of the group to get an exemption in any of them (FAQs on Examinations, Q32, PDF (opens in a new tab)).
Are my exempted paper's marks counted in the aggregate?
Yes, while the exemption is running, the 60 or more marks you scored count towards the 50% aggregate of the group. After you make it permanent, that paper counts as 50 marks only (ICAI guidelines, PDF (opens in a new tab)).
Is an exemption carried forward if I skip an attempt?
Yes, but the clock keeps running. The exemption lasts for the next three examinations "irrespective of the fact whether you appeared in those exams or not" (FAQs on Examinations, Q31), so a skipped attempt uses up one of the three.
What are the CA Inter exemption rules under the new scheme?
The same in substance: 60 or more in a paper, after appearing in all papers of the group and failing it, exempts that paper for the next three examinations. You then need 40 in each remaining paper and 50% in the aggregate including the exempted paper, with the same permanent-exemption option at 50 per paper (New Scheme FAQs, Q 3.19, PDF (opens in a new tab)). If you are writing Inter in January 2027, our CA Intermediate test series has full-syllabus mocks by group. Marks tables for Inter, and what the rule means for January 2027, are in CA Inter passing marks and exemption rules.
Can I get a second exemption in the same group?
Not while the first one is running, even if you score 60 or more. The regulation bars a further exemption in that group "until he has exhausted the exemption already granted". A group with a permanent exemption gets no new exemption at all.
Practise the papers you still have to write
An exemption leaves you fewer papers and less room for error in each one. The CA Final November 2026 papers in our CA test series are full-syllabus CA mock tests on the latest ICAI pattern, with every amendment applicable for November 2026. You write by hand and upload one PDF. Within 24 hours you get your checked copy, with ICAI-style step-wise marks and the reason for every mark cut.
- CA Final Group I mock tests (FR, AFM, Audit)
- CA Final Group II mock tests (DT, IDT, IBS)
- CA Final test series, all six papers
ICAI's MTPs, RTPs and past papers are linked on our CA Final free resources page.