03 February 2013
my brother has gotten exemption in paper 8 of CA Final Examination may,2012 attempt in Hindi medium. He wants to attempt the exam in may,2013 in English medium. Will change in medium attract the withdrawal of exemption or it will be continued.
6) Exemption(s) in a paper(s) (1) A candidate who has passed in any one but not in both the groups of the Final Examination under the syllabus as specified by the Council under items (i) and (ii) of regulation 31 or of the Final Examination as per syllabus under paragraph 3 or paragraph 3A of Schedule ‘B’ to the Chartered Accountants Regulations, 1988 or paragraph 3 of Schedule ‘BB’ to the Chartered Accountants Regulations, 1964 (two groups scheme after January 1, 1985) enforced at the relevant time shall be eligible for exemption in that particular group and shall be required to appear and pass in the remaining group in order to pass the Final Examination.
(2) The Council may frame guidelines to continue to award exemption in a paper or papers to a candidate, granted earlier under the syllabus as specified under items (i) and (ii) of regulation 31 for the unexpired chance or chances of the exemption in the corresponding paper of papers for the paper or papers in which he had secured exemption, if the corresponding paper or papers exists in the new syllabus of the Final Examination as may be specified by the Council. On appearing in the examination of the corresponding paper or papers for the paper or papers in which he had failed, he shall be declared to have passed the examination if he secures at one sitting a minimum of 40 per cent. in the corresponding paper or papers for the paper or papers in which he had failed earlier and a minimum of 50 per cent marks in the aggregate of all the papers of the group including the marks of the paper or papers in which he had earlier been granted exemption by the Council.
(3) Notwithstanding anything contained in (1) and (2) above, a candidate who has appeared in all the papers comprised in a group and fails in one or more papers comprised in a group but secures a minimum of 60 percent of the marks in any paper or papers of that group shall be eligible to appear at any one or more of the immediately next three following examinations in the paper or papers in which he secured less than 60 percent marks. He shall be declared to have passed in that group if he secures at one sitting a minimum of 40 percent marks in each of such papers and a minimum of 50 percent of the total marks of all papers of that group including the paper or papers in which he had secured a minimum of 60 percent marks in the earlier examination referred to above. He shall not be eligible for any further exemption in the remaining paper(s) of that group until he has exhausted the exemption already granted to him in that group.”; Candidates may also visit the Frequently Asked Questions Section on the Institute website www.icai.org for more details on this subject.
Surrender of exemption.
It has been decided to allow the candidates to give option for surrendering the valid exemption already secured in to in a paper/s on the basis of 60 percent marks, on the conditions that (i) exemption surrendered once shall be effective for all times to come for all the chances (i.e. upto a maximum of three immediate next examinations or all remaining chance/s) and under no circumstances the candidate shall be allowed to claim the surrendered exemption in future and (ii) on furnishing an affidavit to this effect on a non-judicial stamp paper of the value as applicable in the respective States. Candidates can exercise the option to surrender the exemption at any time during the currency Of the validity of exemption but before the date prescribed for doing so i.e. 3rd September, 2012 in case of November, 2012 examinations.
A candidate who wants to surrender the valid exemption, in to secured in a paper or papers on the basis of 60 percent marks in any of the immediate last three examinations is advised in his own Interest to write separately to the Additional Secretary (Examinations) informing of his decision to surrender the exemption in to along with a photocopy of the relevant mark sheet to enable the office to send further details in this regard and the proforma of the affidavit to be executed by the student. Candidates should note that the surrender of exemption shall become effective only after furnishing the requisite affidavit and on issue of confirmation letter to this effect by the Institute.
Candidates are advised in their own interest to send the letter for surrender of exemption separately by REGISTERED POST/ SPEED POST to the Additional Secretary (Exams)and should not be enclosed along with the examination form. Candidates are also advised not to write about their intention/decision to surrender the exemption in the examination form and no cognizance of such writing/noting/request in the examination form will be taken into consideration.
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