CA Intermediate Passing Scores and Exemption Guidelines Explained: This thorough, student-friendly book explains the passing criteria and the idea of perpetual exemptions, regardless of whether you are preparing for one group or hoping to pass both.

CA Intermediate Passing Criteria Explained

There are two options for candidates to pass CA Intermediate on the ICAI: either they pass both groups at once in a single sitting, or they pass each group separately over several attempts.
The minimal individual subject passing scores and the minimum group aggregate are the two primary thresholds that underpin the baseline requirement.

What is the Set-Off Advantage? If you appear for both groups

concurrently and achieve a very high score in Group 1 but fall just short of the 50% aggregate in Group 2, your excess points from Group 1 can be combined to make up the shortfall in Group 2—as long as you received at least 40% in each individual subject.

CA Intermediate Exemption Rules: How Do They Work?

If you appear for all papers in a particular group but do not pass the group as a whole, the marks you score in individual subjects may still provide an advantage. ICAI offers an exemption facility for papers in which you achieve the required marks.

1. Standard Exemption Rule for Three Consecutive Examinations

If you score at least 60% marks in any paper or papers within a group, you may be eligible for an exemption in those subjects, subject to ICAI’s applicable rules.

• Exemption Period: You are not required to appear for the exempted paper or papers in the next three consecutive examinations.
• Passing Criteria: To clear the group during this period, you must score at least 40% marks in each remaining paper and achieve a minimum aggregate of 50% across the group, including the marks obtained in the exempted papers.

2. Permanent Exemption Rule

What happens if you do not clear the group within the three-examination exemption period? Under the applicable ICAI regulations, candidates may have the option to retain an exemption permanently, subject to the prescribed conditions.

• Extended Exemption: You may opt for a permanent exemption in the eligible paper, allowing the exemption to continue in subsequent examinations.
• Revised Passing Criteria: If you choose a permanent exemption, you must obtain at least 50% marks in each of the remaining papers individually to pass the group.

How to Track and Apply for CA Intermediate Exemptions on the ICAI Portal

Candidates generally do not need to submit a separate physical application for standard exemptions, as these are processed according to ICAI’s applicable rules. To review exemption details and check whether any further action is required, follow these steps:

Step 1 – Log in to the Self-Service Portal (SSP):Visit ICAI’s official portal and sign in to your student account using your Student Registration Number (SRN) and the required login credentials.

Step 2 – Check the Marksheet Indicators:Review your previous result sheets to identify any exemptions granted. Standard exemptions may be indicated by a “#” symbol beside the marks, while carried-forward exemptions may be marked with an “E”, as applicable under ICAI’s reporting format.

Step 3 – Check for the Permanent Exemption Option:If your standard three-examination exemption period has expired, check the SSP dashboard and relevant ICAI notifications for information about the permanent exemption option and any applicable deadlines.

Step 4 – Submit Your Option, If Eligible:If ICAI provides an applicable option for permanent exemption, select the eligible paper, carefully review the revised passing criteria for the remaining papers, and submit your confirmation as instructed.