Passing Criteria & Exemptions
CA Final requires 40% in each paper and 50% aggregate in each group. Exemptions for scoring 60%+ in individual papers are valid for 3 attempts.
Same as Intermediate: at least 40% marks in each paper AND at least 50% aggregate in each group. Both conditions must be met simultaneously for each group.
CA Final exemptions (for papers scored 60%+) are valid for 3 subsequent attempts from the date of the exam in which they were earned. Use them within those attempts or re-appear in those papers too.
After passing both CA Final groups and completing your 2-year articleship and AICITSS, you can apply for ICAI membership. Submit the membership application on the SSP portal. After approval you become an ACA (Associate Chartered Accountant). After 5 years as ACA, you can become FCA.
