ICAI CA Final Permanent Exemption Window September 2025 – Eligibility, Dates and Application Guide

The ICAI has opened a crucial one-time Permanent Exemption Window for CA Final candidates appearing in the September 2025 exam, allowing those whose 60%+ paper-wise exemptions have lapsed (mainly from Nov 2023 exams) to convert them into permanent exemptions.

The online-only application period runs from July 5 to July 24, 2025, with no extensions or correction window available. Eligible candidates must have originally appeared for all group papers, and exemptions must be applied group-wise (all or none). Once granted, these permanent exemptions will carry a marks cap of 50, affect group passing requirements, and prevent future exemptions in that group.

Automatic permanent exemptions also apply to Self-Paced Modules for certain past Paper 4 and 5 exemptions. Candidates must complete SPOM tests, Advanced ICITSS, and articleship by the specified August 2025 deadlines. Timely action via the ICAI Self-Service Portal is essential, as missing this opportunity means permanent forfeiture of exemptions.

ICAI CA Final Permanent Exemption Window – September 2025: A Crucial Opportunity for Aspiring CAs

The Institute of Chartered Accountants of India (ICAI) has opened a vital permanent exemption window for CA Final candidates appearing in the September 2025 examination. This is a one-time, limited-period opportunity for students whose paper-wise exemptions, secured with 60% or more marks, have lapsed after the May 2025 exam cycle. Understanding the process, eligibility, and implications is paramount for all eligible candidates.

Key Dates to Remember

The permanent exemption application window is extremely time-sensitive:

• Application Window: July 5, 2025 (11:00 AM IST) to July 24, 2025 (11:59 PM IST)
• Mode of Submission: Exclusively online via the ICAI Self-Service Portal (SSP) at eservices.icai.org.
• No Extensions: ICAI has explicitly stated that no extensions or late fee options will be provided for this window. Candidates must complete the process within this three-week timeframe.

Who is Eligible for Permanent Exemption?

This facility is primarily for candidates who had secured an exemption in a paper(s) with 60% or more marks, and this exemption has now expired, particularly those from the November 2023 examinations which were valid until the May 2025 attempt.

Eligibility Criteria:

• Minimum 60% Marks: Candidates must have scored 60% or more marks in the specific paper(s) for which they are seeking permanent exemption.
• Lapsed Exemption: The exemption must have lapsed (i.e., its three-attempt validity period has expired).
• Single Chance: Each eligible exemption can be converted to permanent status only once. If a candidate misses this opportunity, the exemption will be forfeited permanently.
• Appeared in All Papers (for initial exemption): To have been granted the initial exemption, candidates must have appeared for all papers of the relevant group in that attempt.

How to Apply for Permanent Exemption

The process is entirely online through the SSP:

1. Login to SSP: Access your account on the ICAI Self-Service Portal (eservices.icai.org).
2. Navigate to “Exemptions”: Look for the “Exemptions” section on your dashboard.
3. Select “Apply for Permanent Exemption”: Choose the relevant option to initiate the permanent exemption process.
4. Verify Marks: Check if your 60+ marks for the eligible paper(s) appear under the “Credit of Marks” section.
5. Upload Document (if required): Keep a scanned PDF copy of your original mark sheet ready (file size not more than 300 KB). This is generally for self-declaration confirming the exemption.
6. Submit Application: Carefully review your selection and submit the application.
7. Download E-Receipt: After successful submission, download and save the e-receipt. ICAI will not issue any physical acknowledgment.

Important Considerations during application:

Group-wise Exemption Rule: If you have exemptions in two or more papers within the same group that are offered in this window, you must apply to make both (or all) of them permanent, or let them all lapse. You cannot choose to make one permanent and let another in the same group lapse.

No Correction Window: Once the application data is submitted, no changes can be made. There will be no correction window or provision for late fee submissions.

Implications of Availing Permanent Exemption

Passing Criteria for the Group: After opting for a permanent exemption in a paper, candidates must secure a minimum of 50% marks in each of the remaining subjects within that group to successfully clear it.

Marks Capping: If a candidate opts for making the exemption permanent after its original validity, the marks credited for that paper will be capped at 50, even if the actual score was higher. Excess marks beyond 50 will not be considered for complying with the 50% aggregate marks requirement of the same or other groups.

No New Exemptions in the Group: If a group already includes a permanent exemption (denoted as 50PE), no further exemptions will be granted in that specific group.

Option to Surrender: Candidates retain the option to surrender a permanent exemption and reappear in that paper if they wish to.

Automatic Permanent Exemption for Self-Paced Modules

Certain candidates will automatically receive permanent exemption from appearing in Self-Paced Modules SET-A and SET-B:

• Paper 4 of Final: If exemption was secured in Paper 4 (Elective) in May/Nov 2022, May/Nov 2023 exams, permanent exemption from Self-Paced Module SET-A is granted automatically.
• Paper 5 of Final: If exemption was secured in Paper 5 (Multi-Disciplinary Case Study) in May/Nov 2022, May/Nov 2023 exams, permanent exemption from Self-Paced Module SET-B is granted automatically.

These candidates do not need to apply separately for these specific Self-Paced Module exemptions.

Other Important Dates for CA Final September 2025 Exams

While the exemption window is critical, candidates should also be aware of the overall exam schedule:

• Exam Form Availability: July 5, 2025
• Last Date for Exam Form Submission (without late fee): July 18, 2025
• Last Date for Exam Form Submission (with late fee of Rs. 600 / US$10): July 21, 2025
• Correction Window (City/Medium): July 22 to July 24, 2025
• Exam Dates (CA Final September 2025):
  • Group 1: September 3, 6, 8, 2025
  • Group 2: September 10, 12, 14, 2025
• Self-Paced Online Module Test (SPOMT) Requirement: Candidates must complete all applicable SPOM Sets (A & B, and C & D based on transition history) by August 10, 2025, before applying for membership.
• Advanced ICITSS (IT and MCS) Completion: Must be completed by August 10, 2025.
• Articleship Completion: For September 2025 session, candidates in a three-year articleship must complete their training by August 31, 2025.

Conclusion

The ICAI Permanent Exemption Window for CA Final – September 2025 is a significant relief for eligible candidates, offering a chance to convert previously earned exemptions into permanent ones under the new scheme. Given the strict deadlines and one-time nature of this opportunity, candidates are strongly advised to act promptly, meticulously follow the guidelines, and utilize the ICAI Self-Service Portal well in advance to avoid any last-minute complications. For any clarifications, candidates can write to final.exemption@icai.in.