hey my friend cleared 1st group of pcc in may 2010 & and now as he appeared for nov 2010 attempt got 2 exemptions in group 2 (tax 72, cos 69) and he failed in it (37). SO NOW WHETHER HE WILL HAVE TO APPEAR IT PAPER ONLY OR HE WILL ALSO HAVE TO CARRY FORWARD ANY ONE OF THE EXEMPTIONS & APPEAR FOR 2 PAPERS