ICAI Update: Guidelines for Making Exhausted Exemptions Permanent (CA Inter May 2026)
Topic: Guidance Notes for Continuing Exhausted Exemptions (Making Exemptions Permanent)
Applicable For: CA Intermediate May 2026 Exams
📅 Important Dates: May 2026 Window
Apply online at https://eservices.icai.org/
| Start Date | 03-March-2026 (11:00 Hrs IST) |
| Last Date | 22-March-2026 (23:59 Hrs IST) |
The ICAI has released critical guidelines for students whose exemptions (secured in Jan 2025) are exhausting after the Jan 2026 results. If you wish to carry forward these exemptions permanently for the May 2026 exam, you must understand the new passing criteria that come with it.
👤 Who is Eligible?
- Candidates who secured an exemption in the January 2025 Exam
- This exemption was valid till the January 2026 Exam.
- Upon exhaustion (after Jan 2026 results), you have the option to make this exemption PERMANENT for May 2026 and onwards.
⚠️ The "Cost" of Permanent Exemption
Opting for a Permanent Exemption is not just a benefit; it changes your passing criteria. Before you apply on the SSP portal, consider these two major rules:
If you make an exemption permanent, the marks for that paper will be treated as 50 only for aggregation purposes.
Example: Even if you scored 75 in the exempted paper, only 50 will be counted towards your Group Total. You cannot use the excess marks to help pass the aggregate.
You will have to score at least 50% marks in EACH of the remaining papers of that group individually[cite: 8].
(Refer Regulation 37D(9)). The standard 40% individual passing rule will NOT apply to the remaining papers.
📝 Key Guidelines to Remember
1. One-Time Opportunity
You get only ONE chance to apply for this. The option will be shown on your SSP dashboard before the May 2026 exam. If you do not opt-in during this specific window, the exemption will lapse forever.
2. The "All or Nothing" Rule
If you have exemptions in two papers of the same group (e.g., Paper 1 & 2), you cannot choose to keep one and drop the other. You must either:
a) Make BOTH permanent, OR
b) Let BOTH lapse
3. No New Exemptions
If you hold a Permanent Exemption (PE) in a group, no new exemption will be granted in that group in future attempts.
4. Surrender Option
Candidates always have the option to surrender the exemption and re-appear in the exempted paper(s) if they wish to score fresh marks to help with the aggregate.
There will be NO Correction Window or Late Fee Window for this application. Once you submit your choice on the SSP portal, it is final. Please decide carefully.
For clarifications, write to: inter.exemption@icai.in