
If you've secured an exemption in a CA Intermediate or CA Final paper, you don't have to keep it if it no longer aligns with your exam strategy. ICAI now allows eligible candidates to voluntarily surrender an existing paper-wise or Permanent Exemption through the Self Service Portal (SSP) and reappear in that paper.
This can be a useful option if you're confident of scoring better than your existing exemption marks and want to improve your aggregate. In this guide, you'll know the important dates, the online application process, and the key points to consider before surrendering your exemption.
ICAI has prescribed the following cut-off dates for submitting an online exemption surrender request through the SSP portal. Candidates who wish to surrender their exemption (including Permanent Exemption) should complete the process on or before the applicable date.
|
Examination |
Cut-off Date to Apply for Exemption Surrender |
|
CA Intermediate – September 2026 |
5 August 2026 |
|
CA Final – November 2026 |
30 September 2026 |
Requests submitted after the notified cut-off dates may not be accepted unless ICAI issues any further announcement.
ICAI has introduced an online facility for candidates who wish to surrender an exemption obtained, including a Permanent Exemption. The request can be submitted through the Self Service Portal (SSP) using your registered login credentials.
Log in to the ICAI Self Service Portal (SSP) using your registered credentials.
Go to the Exam Functions section on your dashboard.
Select the Surrender of Exemption option.
Follow the on-screen instructions and submit your request before the applicable cut-off date.
Also check: CA Result Date and Time 2026: CA Final & Intermediate Result Dates
Before submitting your request, keep these points in mind to avoid any confusion or last-minute issues.
Exemption surrender is completely voluntary.
Once you surrender your exemption, you'll be required to appear for that paper in the upcoming examination.
The SSP facility can also be used to surrender a Permanent Exemption, where applicable.
Check your exemption status on the SSP dashboard before submitting your request.
ICAI's online Exemption Surrender facility gives you greater flexibility in planning your CA Intermediate or CA Final attempt. If you're confident of improving your score in an exempted paper, surrendering your exemption could help boost your aggregate. Before making a decision, review your preparation, verify your exemption status on the SSP portal, and submit your request before the applicable deadline.