ICAI Permanent Exemption Window Notification Out for CA Intermediate and Final Exam Students

ICAI Permanent Exemption Window for CA Inter and CA Final Exam: The Institute of Chartered Accountants of India (ICAI) has announced a limited-time opportunity for CA Intermediate and Final candidates to formalise their exhausted paper-wise exemptions. Candidates must complete the permanent exemption process before the September 2025 exams. 

The ICA permanent exemption facility will be accessible exclusively through ICAI’s Self-Service Portal (SSP) on eservices.icai.org. Candidates will be able to start the exemption process from July 5, 2025 at 11:00 am IST. the deadline for the permanent exemption window for CA Intermediate and CA final is July 24, 2025 at 11:59 pm IST. Candidates must complete the process within this three-week window as ICAI won’t allow any extensions.

ICAI Permanent Exemption Window Overview

The ICAI permanent exemption window allows candidates to retain an exemption they've previously earned in a paper or group of papers, even after the initial validity period has expired. Here are the key highlights of the ICAI permanent exemption window:

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Eligibility Criteria for Permanent Exemption for CA Intermediate and CA Final

The exemption provision applies to candidates of the CA Intermediate and Final examinations whose standard three-attempt paper-wise exemptions have lapsed following the May 2025 exam cycle. As per Regulation 38A, such candidates still qualify to convert these expired exemptions into permanent ones, provided they meet the prescribed eligibility requirements.

• It is important to note that each exemption is eligible for permanent status only a single time.

• To successfully clear the group, candidates must secure a minimum of 50% marks in each of the remaining subjects within that group.

ICAI Permanent Exemption Application Process

Here are the steps candidates should take to complete the ICAI permanent exemption process:

• Candidates should log in to the Self-Service Portal (SSP) and check if their 60+ marks appear under the “Credit of Marks” section.

• Keep a scanned PDF copy of your original mark sheet ready. Ensure the file size is not more than 300 KB.

• Apply well before the July 24 2025, deadline to avoid issues like payment failure.

• No extension or reopening of the exemption portal will be provided by ICAI.

• Download and store the e-receipt after successful submission, as ICAI will not issue any physical acknowledgement.

Candidates who have any doubt regarding ICAI permanent exemption process should contact ICAI Sahayata helpline at 99975 99975 from 9 am to 9 pm from Monday to Saturday.

What Sets ICAI Permanent Exemption Window Apart?

While ICAI has previously provided similar 20-day exemption windows for the January and May 2025 exam sessions, the current cycle stands out due to its timing. This is the first time that the exemption application period directly precedes the commencement of the New Scheme’s preparatory workshops, which are scheduled to begin on July 28 2025. 

There are only four days between the end of the exemption application window and the start of ICAI’s mock test series, giving students very little break. The reason for this tight schedule may be that ICAI wants to fast-track the exam process and release results sooner, ideally by early November. This may help students be well-prepared for upcoming campus placement opportunities.

Important Guidelines for ICAI Permanent Exemption Conversion

Here are the key points candidates must understand about the ICAI permanent exemption process:

• Candidates are allowed a single chance to convert their eligible exemption into a permanent one. If candidates miss this opportunity, the exemption will be forfeited permanently.

• If a candidate holds exemptions in multiple papers within the same group (e.g., Paper 1 and Paper 2 of Group-I), they must either convert all eligible papers in that group to permanent status or let them all lapse. Selective conversion is not permitted.

• After opting for a permanent exemption, candidates must score at least 50% in each of the remaining subjects of that group to successfully pass it.

• Once the application data is submitted, candidates can not make any changes. There will be no correction window and no provision for late fee submissions.

• Candidates who have made an exemption permanent may choose to give it up voluntarily and reappear for the respective paper(s) in future exams.

• Automatic permanent exemptions requiring no application:

• Paper 4 of Final: If exemption was secured in May/Nov 2022 or May/Nov 2023, permanent exemption from Self-Paced Module SET-A is granted automatically.

• Paper 5 of Final: Exemption in the same attempt window provides an automatic permanent exemption from Self-Paced Module SET-B.

• If a group already includes a Permanent Exemption (50PE), candidates won’t be provided further exemptions in that group.

• When an exemption is made permanent after its original validity period, the marks credited will be capped at 50, even if the actual score is higher. These capped marks cannot be used to meet the 50% aggregate requirement for passing that group or another group.