Permanent Exemption CA Final January 2026 – Complete Guidelines by ICAI
The Permanent Exemption CA Final January 2026 process allows candidates to retain their exhausted paper exemptions permanently under ICAI’s latest policy. This applies to students whose exemptions from the May 2024 attempt are set to expire after the September 2025 exam. ICAI has laid down clear rules, eligibility criteria, and an online application process to ensure a fair and transparent implementation.
Overview and Eligibility
Who Can Apply for Permanent Exemption
Students who secured exemptions in the May 2024 CA Final examination and whose exemptions are valid till the September 2025 attempt can now make those exemptions permanent after the declaration of the September 2025 results.
This opportunity ensures that candidates don’t lose their earned exemptions before the January 2026 exam cycle.
Application Timeline and Procedure
The ICAI will open the Permanent Exemption CA Final January 2026 application window from November 3, 2025, to November 22, 2025. Candidates must submit their requests through the Self Service Portal (SSP) on the ICAI website during this time.
| Process Step | Details |
|---|---|
| Result Declaration | September 2025 Exam |
| Application Start Date | November 3, 2025 |
| Application End Date | November 22, 2025 |
| Application Mode | ICAI SSP Dashboard |
| Official Website | https://www.icai.org/post/exam-jan-2026 |
After this period, no late applications or correction windows will be available.
Important Rules and Conditions
One-Time Opportunity
Each candidate gets only one chance to make their exhausted exemption permanent. If the student fails to apply during the specified window, the exemption will expire permanently and cannot be restored later.
Multiple Exemptions in the Same Group
If a candidate has exemptions in two papers of the same group (e.g., Paper 1 and Paper 2 of Group I), they must choose either to:
- Make both exemptions permanent, or
- Let both lapse.
They cannot make one paper permanent and allow the other to expire.
Passing Criteria After Permanent Exemption
Once an exemption is made permanent, the candidate must secure at least 50% marks in each remaining paper of that group to pass. This rule is governed under Regulation 38D(8) for the CA Final course.
Key Instructions and Limitations
No Correction or Late Fee Window
ICAI will not offer a correction window or late submission period after November 22, 2025. Candidates must verify all details carefully before final submission.
Surrender Option
Candidates can surrender and reappear for any permanently exempted paper(s) if they wish. Detailed instructions are available in the Guidance Notes on the official ICAI portal:
https://www.icai.org/post/exam-jan-2026
Automatic Permanent Exemptions
Certain students are automatically eligible for Permanent Exemption CA Final January 2026 under ICAI’s updated scheme.
| Paper | Applicable Attempts | Automatic Exemption Granted |
|---|---|---|
| Paper 4 – CA Final | May 2022, Nov 2022, May 2023, Nov 2023 | Automatically exempt from Self-Paced Online Module SET-A |
| Paper 5 – CA Final | May 2022, Nov 2022, May 2023, Nov 2023 | Automatically exempt from Self-Paced Online Module SET-B |
These candidates do not need to apply separately for exemption.
Restrictions Under Permanent Exemption
- Once a Permanent Exemption (50PE) is granted for a group, no new exemption will be awarded in that group.
- The marks of a permanently exempted paper are limited to 50. Any excess marks in that paper will not counttowards meeting the 50% aggregate requirement for that or any other group.
Contact for Clarification
For any queries related to Permanent Exemption CA Final January 2026, candidates may contact ICAI through the official email address:
Email: final.exemption@icai.in
Official Notification Link: ICAI Exam Updates – January 2026
Summary at a Glance
| Aspect | Details |
|---|---|
| Exam Session | CA Final January 2026 |
| Policy | Permanent Exemption for Exhausted Papers |
| Eligibility | Exemptions from May 2024 valid till Sept 2025 |
| Application Dates | 3rd – 22nd November 2025 |
| Application Method | ICAI SSP Dashboard |
| Contact Email | final.exemption@icai.in |
Conclusion
The Permanent Exemption CA Final January 2026 initiative by ICAI ensures that candidates retain their previous exemptions permanently, offering flexibility and relief to those preparing for upcoming attempts. Since it’s a one-time opportunity, aspirants should carefully review eligibility and submit their applications within the specified window. Following these official ICAI guidelines will help avoid any future complications and ensure compliance with examination rules.
Who is eligible to apply for Permanent Exemption CA Final January 2026?
Candidates who obtained exemptions in the May 2024 CA Final examination—valid up to the September 2025 attempt—are eligible to apply for Permanent Exemption CA Final January 2026. Applications can be made only after the declaration of the September 2025 results.
What are the official dates to apply for making exemptions permanent?
The application window for making exhausted exemptions permanent will be open from 3rd November 2025 to 22nd November 2025.Students must apply through the Self Service Portal (SSP) on the ICAI website during this period
Can I make only one paper permanent if I have exemptions in two papers of the same group?
No. If you hold exemptions in two papers within the same group (for example, Papers 1 and 2 of Group I), you must either apply to make both exemptions permanent or let both lapse. ICAI does not allow partial selection within a single group.
How many chances will I get to make my exemption permanent?
Each candidate will have only one opportunity to make their exemption permanent. If the application is not submitted within the specified period (3rd to 22nd November 2025), the exemption will lapse permanently and cannot be restored later.
What is the passing requirement after securing a Permanent Exemption?
After making an exemption permanent, a candidate must score at least 50% marks in each remaining paper of that group to pass. This rule is in accordance with Regulation 38D(8) of the CA Final course structure.
Will there be a correction window or late fee for Permanent Exemption applications?
No. ICAI has clearly stated that there will be no correction window or late fee option after the last date of application. Candidates are strongly advised to verify all information carefully before final submission.
Can I surrender a Permanent Exemption later and reappear for that paper?
Yes. Candidates have the option to surrender their permanent exemption and reappear for the paper(s) if they wish. Detailed guidance and procedure are available in the Guidance Notes published at https://www.icai.org/post/exam-jan-2026.
Will my exempted marks above 50 count toward aggregate marks?
No. If you make your exemption permanent, your marks in that paper will be capped at 50. Any marks beyond 50 will not be counted toward fulfilling the aggregate 50% requirement for that group or any other group.
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