my friend appeared ca final first group may 2018 exam.Today(20/07/2018) he got result where in financial reporting paper he secured 60 marks. but he absence in corporate and allied law paper because of his serious illness and also he was hospitalized after appearing auditing exam. in auditing exam also he was able to sit only one hour. is there any provision in the institute so that he can claim exemption in FR paper. can any one suggested in this matter.