The gracing process is a very complicated process...it is not as simple as adding 3 or 5 marks to every student...many other matters depend as well..
1. Whether the student passes the subject/group/secures exemption if awarded grace or not(generally say even after grace in sfm u get 187 and grace in sfm made ur sfm marks 62, so institute will hesitate in giving you an exemption and hence will reduce marks to below 60 as you are not clearing the group)
2.what is the general pass percentage of the state/region from which the student has given the exam,grace is awarded accordingly.
I have experiences from the past where say in a subject I got grace of 3 marks but my friends of Delhi have got 5 marks Kolkata 2 marks etc.
So it is a very complicated process which even the institute does not disclose. hence ICAI does not make public the region wise results as it will show disparity in their grace allotment procedure