CA Intermediate Permanent Exemption 2026: Continue Exhausted Exemptions & ICAI Guidelines

The CA Intermediate Permanent Exemption 2026 allows eligible candidates to convert exhausted exemptions into permanent exemptions, subject to ICAI's prescribed conditions. Candidates whose exemption secured in the May 2025 examination becomes exhausted after the declaration of the May 2026 results will receive an opportunity to apply during the specified Permanent Exemption Window.

Applicants must complete the process through the SSP dashboard within the notified timeline. Since ICAI provides only one opportunity to exercise this option, candidates should carefully understand the ICAI Intermediate Permanent Exemption guidelines before submitting their application.

What is CA Intermediate Permanent Exemption 2026?

The CA Intermediate Permanent Exemption 2026 is a facility introduced by ICAI that enables eligible candidates to continue exhausted exemptions by converting them into permanent exemptions.

Candidates who obtained an exemption in the May 2025 CA Intermediate examination, valid up to the May 2026 examination, can apply for this option after the declaration of the May 2026 results once the exemption becomes exhausted.

Applications must be submitted through the candidate's SSP dashboard during the Permanent Exemption Window announced by ICAI.

Who Can Apply for ‘Continue Exhausted Exemption’

Candidates can apply for Continue Exhausted Exemption if:

• They secured an exemption in the May 2025 CA Intermediate Examination.

• The exemption remains valid until the May 2026 Examination.

• The exemption becomes exhausted after the declaration of the May 2026 result.

• They submit their application through the SSP Dashboard during the Permanent Exemption Window announced by ICAI.

How to Apply for CA Intermediate Permanent Exemption 2026

Candidates wishing to continue exhausted exemption must follow the process prescribed by ICAI.

1. Wait for the declaration of the May 2026 CA Intermediate results.

2. Check the Permanent Exemption Window dates announced by ICAI.

3. Log in to the SSP dashboard.

4. Submit your application to convert the exhausted exemption into a permanent exemption.

5. Complete the process within the prescribed timeline.

ICAI has clarified that applications will be accepted only during the notified window.

ICAI Guidelines for Continuing Exhausted Exemptions

Candidates opting for CA Intermediate Permanent Exemption 2026 should note the following guidelines issued by ICAI:

Important Rules for CA Intermediate Exemption 2026

Candidates should keep the following CA Intermediate Exemption Rules in mind before opting for permanent exemption:

• ICAI provides only one chance to make an exhausted exemption permanent.

• Failure to exercise this option during the notified window will cause the exemption to lapse permanently.

• Candidates with exemptions in two papers of the same group must make both exemptions permanent together or let both lapse.

• Once a Permanent Exemption exists in a group, no new exemption can be claimed in that group.

• Candidates can surrender the permanent exemption and appear again in the exempted paper if they wish.

Where Will ICAI Display the Permanent Exemption Window?

According to ICAI, candidates can check the Permanent Exemption Window under the Important Dates section for the September & November 2026 Intermediate and Final examinations. Eligible candidates should regularly monitor the official announcements to avoid missing the application window.

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