ICAI New Exemption Criteria 2025 for Inter and Final Exams
Check ICAI New Exemption Criteria 2025 for CA Intermediate and Final Exams. Understand paper-wise exemptions, group qualifications, and key details about transitioning from the old to the new scheme.
Mridula Sharma21 Feb, 2025
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The ICAI New Exemption Criteria 2025 have brought significant changes for CA students registered under the old course, making it crucial for aspiring Chartered Accountants to understand the nuances of these updates. Effective from September 2024, these criteria impact both the Intermediate and Final exams under the New Scheme of Education and Training.
This article delves into the key highlights, the new exemption regulations, and what these mean for students transitioning from the existing scheme to the new one.Books for CA Exams Preparation
ICAI New Exemption Criteria 2025
The ICAI New Exemption Criteria are designed to offer a structured pathway for students who have already passed certain papers under the old course to receive exemptions in the new scheme. This step by ICAI aims to facilitate a seamless transition, ensuring that previous efforts and successes of CA students are acknowledged and rewarded. Implemented on July 1, 2023, the new course structure modifies the examination approach, maintaining certain exemptions for students under specific conditions. Examinations under this New Scheme will commence in September 2024.ICAI New Exemption Criteria for CA Final Examination
The ICAI New Exemption Criteria for the CA Final Examination include provisions for students who secured a minimum of 60% in any paper(s) under the existing scheme. Here’s how these exemptions will be applied:- Paper-wise Exemption: Students with paper-wise exemptions for scoring 60% or higher under the old scheme will continue to enjoy these exemptions for the remaining valid attempts in the corresponding paper(s) under the new scheme.
- Group-wise Exemption: If a student has cleared one group of the Final Examination under the old scheme, they will be exempted from the corresponding group under the new scheme but will need to pass the remaining group to qualify.
| ICAI New Exemption Criteria for CA Final Examination | |
|---|---|
| Existing Scheme Paper | New Scheme Paper |
| Paper 1: Financial Reporting | Paper 1: Financial Reporting |
| Paper 2: Strategic Financial Management | Paper 2: Advanced Financial Management |
| Paper 3: Advanced Auditing and Professional Ethics | Paper 3: Advanced Auditing, Assurance, and Professional Ethics |
| Paper 4: Corporate and Economic Laws | Self-Paced Online Module SET A: Corporate and Economic Laws |
ICAI New Scheme Exemption Criteria for CA Intermediate Examination
The ICAI New Exemption Criteria for CA Intermediate students also maintain paper-wise exemptions for those who scored at least 60% in their previous attempts. These exemptions remain valid for the unexpired attempts under the new syllabus. Below is the mapping of papers from the old scheme to the new:| ICAI New Scheme Exemption Criteria for CA Intermediate Examination | |
|---|---|
| Existing Scheme Paper | New Scheme Paper |
| Paper 1: Accounting | Paper 1: Advanced Accounting |
| Paper 4: Taxation | Paper 3: Taxation |
| Paper 7: Enterprise Information Systems & Strategic Management | Paper 6: Financial Management and Strategic Management |
ICAI New Exemption Criteria 2025 Key Points for CA Final
The following are the key points for CA Final Students- Maintaining Exemptions: Students who had exemptions due to securing 60% or higher in the old scheme will keep these for the corresponding papers in the new scheme.
- Self-Paced Modules: Final course students who pass the September 2024 exam must complete modules like SET A and SET B as a prerequisite for subsequent exams.
- Flexibility and Recognition: The ICAI New Exemption Criteria recognize past achievements and simplify the transition without compromising on academic rigor.
What Does ICAI New Exemption Criteria 2025 Mean for Current CA Students?
The ICAI New Exemption Criteria signify a balanced approach by ICAI. While it maintains academic standards, it also acknowledges students' past performances, easing their path toward final qualification. It’s essential for students to:- Understand their current status: Analyze which exemptions they are eligible for under the new scheme.
- Prepare for new modules: Plan for the self-paced modules required for qualification.
- Adapt their study strategy: Align preparation plans according to the new requirements while leveraging exemptions.
| Related Links | |
| CA Exam Pattern 2024 | CA Exam Date 2024 |
| CA Syllabus 2024 | CA Notes |
| CA Registration 2024 | CA Eligibility Criteria 2024 |
ICAI New Exemption Criteria 2025 FAQs
What is the ICAI New Exemption Criteria for CA Final Exams?
The ICAI New Exemption Criteria allow students who secured 60% or more in any paper(s) under the old scheme to retain these exemptions for equivalent papers under the new scheme for the unexpired attempts.
Are the exemptions for Intermediate exams the same as for the Final exams?
Yes, the ICAI New Exemption Criteria for Intermediate and Final exams provide paper-wise exemptions based on past performances, ensuring a smooth transition for all students.
Do students need to pass Self-Paced Online Modules under the new scheme?
Yes, students appearing for the September 2024 exam or later must qualify self-paced modules like SET A and SET B before applying for ICAI membership.
Can a student use exemptions from the old scheme in the new course structure?
Yes, under the ICAI New Exemption Criteria, exemptions from the old scheme are valid for corresponding papers in the new scheme for the remaining valid attempts.
What should students focus on under the new exemption criteria?
Students should assess their current standing, understand which exemptions apply, and prepare for any new components like self-paced modules in their study plan.
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