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ICAI provides an exemption to candidates who secure 60% or more marks in any paper of a group but fail the group overall. This exemption is valid for the next three consecutive examinations, subject to specific rules and conditions.
Rules Regarding Exemptions
FAQs on Exemption in a Paper(s)
Eligibility: You must appear for all group papers and secure 60% or more in one but fail the group. Validity: Exemptions are valid for the next three consecutive exams. Multiple Exemptions: You can't claim another exemption in the same group until the existing one is used. Skipping Exams: The exemption lapses after three consecutive exams, even if you don't appear
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