ICAI Announces Permanent Exemption for CA Final September 2025 Examinees

ICAI Announces One-Time Permanent Exemption Window for September 2025 CA Final Candidates

In a move likely to ease the pressure on thousands of aspiring chartered accountants, the Institute of Chartered Accountants of India (ICAI) has officially rolled out a permanent exemption facility for candidates set to appear for the September 2025 CA Final and Intermediate exams.

This one-time window is especially relevant for students whose existing paper-wise exemptions—granted for scoring 60 or above in a subject—are nearing their expiry under the standard three-attempt validity rule.

Who Can Avail the Permanent Exemption?

The relief primarily targets two sets of candidates:

CA Final or Intermediate students who had secured exemptions in May 2023 or later, and whose three-attempt validity is expiring by September or November 2024.
Intermediate candidates who earned exemptions in May 2024, and are set to lose them by the May 2025 attempt.

Application Window and Process

Start Date: July 5, 2025 (from 11:00 AM IST)
Last Date: July 24, 2025 (till 11:59 PM IST)
Mode: Online only via the ICAI Self-Service Portal (SSP)

There is no provision for late applications or corrections. If you miss the deadline, the exemption will lapse permanently—there are no second chances.

Important Rules to Keep in Mind

Full Group Rule

If you have exemptions in more than one paper within the same group, you must apply for all of them together. You cannot selectively convert just one and let the rest expire.

Passing Requirement

After opting for the permanent exemption:

You’ll need to score a minimum of 50% in each of the remaining papers in that group to pass, as per Regulation 38D(8).

Capped Marks

Even if your original score in the exempted paper was, say, 72, only 50 marks will be counted under the permanent exemption. The excess will not add to your group total.

Final and Irreversible

Once converted to permanent exemption:

You cannot apply for fresh exemptions in that group later.
You may voluntarily surrender the permanent exemption if you wish to reappear, but the original exemption will not be restored.

Automatic Exemptions for Self-Paced Modules

ICAI has also granted automatic permanent exemptions for certain candidates in the newer Self-Paced Learning Module structure:

Paper 4 exemption holders (May/Nov 2022 or May/Nov 2023) will be automatically exempted from Self-Paced Module Set A.
Similarly, those with Paper 5 exemptions from the same periods will receive an automatic exemption from Set B.

How to Apply – Step-by-Step

Log in to the ICAI Self-Service Portal (SSP).
Navigate to the “Exemptions” section.
Click on “Apply for Permanent Exemption”.
Upload your mark sheet (PDF, max 300 KB).
Self-declare that you scored at least 60 marks in the paper.
After submission, download the e-receipt for your records. (Note: ICAI won’t issue a physical acknowledgment.)

Summary Table

Feature	Details
Who Can Apply	Candidates with exemptions from May 2023 / May 2024
Valid For	CA Final / Intermediate (Sep 2025 attempt)
Application Window	July 5 to July 24, 2025
Platform	ICAI Self-Service Portal (SSP)
Partial Group Exemptions	Not allowed – must apply for all exempted papers
Passing Requirement	50% in remaining group papers
Marks Credited (Per Paper)	Max 50 (even if actual was higher)
Corrections or Late Fee	Not permitted
Future Exemptions in Same Group	Not allowed after permanent conversion

Final Thoughts

This permanent exemption policy is a timely relief for many CA aspirants struggling to balance exam preparation with the expiry timelines of exemptions. While the capped marks may require you to rethink your group-wise scoring strategy, the ability to carry forward exemptions without the three-attempt limitation is a notable advantage.

But don’t delay—this is a one-time opportunity, and ICAI has made it clear that no further extension will be offered. So, plan wisely, apply within the deadline, and stay tuned to the ICAI portal for any additional updates or clarifications.