CA Final May 2026 Exemption: 60-Mark Rule, Carry-Forward and How to Claim

CA Final May 2026 results are declared, and any student who scored 60 or more out of 100 in a paper but failed the group has automatically earned an exemption in that paper — valid for the next three consecutive ICAI exam cycles.

The Institute of Chartered Accountants of India (ICAI) grants exemptions under its CA Regulations: score 60 or above in a paper, fail the group overall, and appear in all papers of that group in the same attempt — ICAI then auto-records the exemption. Knowing exactly how long the carry-forward lasts, what the critical restriction on new exemptions is, and how to correctly declare your exemption in the November 2026 exam form can meaningfully improve your attempt strategy.

• Exemption threshold: 60 marks or above out of 100 in any individual paper in which you failed the group.
• You must have appeared in all papers of the group in the same attempt to be eligible.
• Exemption carries forward for 3 consecutive exam cycles (May and November both count), whether or not you appear in that cycle.
• Critical restriction: if you already hold an active exemption from a previous attempt in any paper of a group, ICAI will not grant a new exemption in any other paper of that same group — even if you score 60+ in it.
• When availed, the exempted paper is counted as 60 marks in the group aggregate for that attempt.

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What Is the CA Final 60-Mark Exemption Rule?

Under ICAI’s CA Regulations, a student who appears in all papers of a group and fails that group — but scores 60 or more in any individual paper — is entitled to an exemption in those papers. The exemption relieves you from sitting that paper again for the next three exam cycles; your marks from the exempted paper are automatically credited at 60 when you avail the exemption in a subsequent attempt.

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Paper-wise Exemption Eligibility for CA Final May 2026

CA Final May 2026 is conducted under both the New Scheme (students registered from 2023 onwards) and the Old Scheme (students exhausting remaining attempts). All papers under both schemes carry 100 marks each, making the 60-mark threshold identical across all papers and groups.

New Scheme — Group 1 (Papers 1 to 4):

New Scheme — Group 2 (Papers 5 to 7):

Old Scheme students have Papers 1 to 8, split into two groups of four papers each, every paper carrying 100 marks and subject to the same 60-mark exemption threshold.

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Carry-Forward Rules and the Critical Restriction

An exemption earned in CA Final May 2026 is valid for 3 immediately succeeding exam cycles. ICAI counts every scheduled cycle — May and November — regardless of whether you actually appear, so skipping an attempt does not pause or extend the carry-forward window.

The critical restriction — this catches many students off guard: if you are already carrying an active exemption from a previous attempt (for example, from November 2025) in any paper of a group, ICAI will not grant a fresh exemption in any other paper of that same group during the May 2026 attempt — even if you score 60 or above in it. This rule prevents accumulation of multiple exemptions across different attempts within the same group.

• If you score 60+ in two papers of the same group in May 2026 and have no prior active exemption in that group, both exemptions are granted.
• If you carry an exemption from November 2025 in Paper 1 of Group 1 and score 60+ in Paper 2 of Group 1 in May 2026, no new exemption is granted for Paper 2.
• Once you pass the group using the active exemption, the restriction lifts for future groups or subsequent attempts.

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How Exempted Marks Count in the Group Aggregate

When you avail an exemption, that paper is credited at exactly 60 marks in the group aggregate for the attempt in which you avail it. This helps you cross the 50% aggregate threshold but also means you cannot push that paper’s contribution beyond 60 in the same attempt.

If you choose to reappear in an exempted paper instead of availing the exemption, your May 2026 performance in that paper is discarded — only your new attempt’s marks are considered, and the exemption does not apply for that cycle.

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How to Check and Claim Your CA Final Exemption

ICAI auto-records exemptions — no separate application is needed after the May 2026 result. Your action is required only when filling the November 2026 exam form. Follow these steps:

1. Visit icaiexam.icai.org after CA Final May 2026 results are declared.
2. Log in with your registration number and date of birth.
3. Download your marksheet — papers where you scored 60+ in a failed group will reflect the exemption status.
4. When the November 2026 exam form opens, log in to the ICAI exam portal and select the group you are appearing in.
5. The system displays your active exemptions — confirm which papers you wish to avail before submitting the form.
6. Exam fees are charged only for papers you actually appear in — exempted papers do not attract fees for that cycle.
7. Keep a printed copy of your marksheet as proof of exemption in case of any discrepancy at a future attempt.