ICAI Opens One-Time Permanent Exemption Window for CA Intermediate September 2025 Exams

The Institute of Chartered Accountants of India (ICAI) has announced a one-time Permanent Exemption Window for CA Intermediate candidates appearing in the September 2025 exams, allowing those whose paper-wise exemptions (secured with ≥60% marks) expired after the May 2025 cycle to convert them into permanent ones.

Applications must be submitted online via the ICAI Self-Service Portal between July 5 and July 24, 2025, with no correction or late submission allowed. Candidates must convert all eligible papers in a group together, and permanent exemptions will cap the credited marks at 50, affecting group aggregate calculations.

This provision is only valid once per exemption, and candidates must verify their “Credit of Marks” before applying. Those under the old syllabus must shift to the New Scheme (NEWINT23/CONINT23) before applying. The September 2025 exams will be held from September 4–15, with all papers featuring 30-mark MCQ sections and standard pass criteria applying.

ICAI Announces Permanent Exemption Window for CA Intermediate – September 2025 Exams: A Comprehensive Guide

The Institute of Chartered Accountants of India (ICAI) has opened a crucial “Permanent Exemption Window” for CA Intermediate candidates appearing in the September 2025 examinations. This is a one-time opportunity for students whose paper-wise exemptions, secured with 60% or more marks, have lapsed after the May 2025 exam cycle. Understanding the process and deadlines is paramount for eligible candidates.

Key Dates and Application Procedure

The permanent exemption facility is accessible exclusively through ICAI’s Self-Service Portal (SSP) at eservices.icai.org.

• 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).
• Access Path: Log in to SSP → Navigate to “Exemptions” → Select “Apply for Permanent Exemption.”
• Required Document: A self-declaration confirming the exemption was secured with ≥60% marks in an earlier attempt. It is advisable to also keep a scanned PDF copy of your original mark sheet ready (file size not exceeding 300 KB).
• No Correction/Late Fee: It is crucial to note that no revisions or late submissions will be accepted. Candidates must complete the process within this three-week window as ICAI will not allow any extensions or provide a correction window.
• Acknowledgement: Download and store the e-receipt after successful submission. ICAI will not issue any physical acknowledgment.

Eligibility and Rules for Permanent Exemption

This permanent exemption provision applies to candidates of the CA Intermediate (and Final) examinations whose standard three-attempt paper-wise exemptions have lapsed following the May 2025 exam cycle.

As per Regulation 38A (and 37D(9) for Intermediate specifically), candidates can convert these expired exemptions into permanent ones, provided they meet the prescribed eligibility requirements:

Original Exemption Criteria: The exemption must have been secured by scoring 60% or more marks in a particular paper/subject while having appeared for all papers of that group.

One-Time Opportunity: Each exemption is eligible for permanent status only a single time. If not claimed within this specified window, it will lapse permanently.

Group-wise Application: If a candidate holds exemptions in multiple papers within the same group (e.g., Paper 1 and Paper 2 of Group-I), they must either convert all eligible papers in that group to permanent status or let all of them lapse. Selective conversion is not permitted.

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

Mark Capping: When an exemption is made permanent after its original validity period, the marks credited for that paper will be capped at 50, even if the actual score in the original attempt was higher. The excess marks cannot be considered for complying with the 50% aggregate marks requirement of the same or other group.

No New Exemptions in Permanently Exempted Group: If a group already includes a Permanent Exemption (50PE), candidates will not be granted further exemptions in that specific group.

Surrender Option: Candidates will have the option to surrender a permanent exemption and re-appear in the exempted paper(s) if they wish.

Important Considerations for CA Intermediate Candidates

• SSP “Credit of Marks” Check: Candidates should log in to the Self-Service Portal (SSP) and verify if their 60+ marks appear under the “Credit of Marks” section before initiating the application.
• Conversion to New Scheme: Candidates still enrolled in older versions of the Intermediate course must convert to the New Scheme (Course Code: NEWINT23/CONINT23) before applying for the September 2025 exam. No conversion fee is applicable.
• Exam Form and Dates: The online application for the CA Intermediate September 2025 exam also commenced on July 5, 2025. The last date to fill the exam form without a late fee is July 18, 2025, and with a late fee (Rs. 600) is July 21, 2025. The exams are scheduled from September 4 to September 15, 2025.
  • Group 1 Exams: September 4, 7, 9, 2025
  • Group 2 Exams: September 11, 13, 15, 2025
  • All papers will be held from 2:00 PM to 5:00 PM (IST).
• MCQ Component: All papers will include 30 marks worth of multiple-choice questions (MCQs) from the May 2024 cycle onwards. There is no negative marking, and MCQs are compulsory.
• Pass Criteria: To pass a group, candidates need a minimum of 40% in each paper and an aggregate of at least 50% in that group.

Contact for Clarifications

For any clarifications regarding permanent exemptions for CA Intermediate, candidates can write to: inter.exemption@icai.in.

This permanent exemption window is a significant opportunity for many CA Intermediate students to streamline their journey towards becoming Chartered Accountants. Timely application and adherence to the ICAI guidelines are crucial to leverage this provision effectively.