Summary: ICAI has announced the window for eligible CA Intermediate students to apply for continuation of exhausted paper exemptions for the January 2027 examination. The online window opens at 11:00 a.m. IST on 3 November 2026 and closes at 11:59 p.m. IST on 22 November 2026. ICAI’s guidance addresses candidates who secured an exemption in the September 2025 examination and whose exemption was valid through the September 2026 examination. Eligible candidates wishing to continue the exhausted exemption must apply through their Self-Service Portal dashboard during the prescribed window. ICAI states that candidates have only one opportunity to make the exhausted exemption permanent; if they do not apply within the specified period, it lapses. Once an exemption is made permanent, the candidate must secure at least 50% in each remaining paper of the relevant group to pass that group. The exempted paper’s marks are limited to 50 for the specified aggregate calculation, and no new exemption is granted in a group while a permanent exemption continues. Candidates should check the exemption displayed in their portal, understand the consequences before exercising the option and retain proof of submission.
- CA Intermediate Permanent Exemption Window for January 2027
- Important Dates for the Permanent Exemption Window
- Which Candidates Are Covered?
- How Does an Ordinary Paper Exemption Work?
- What Changes When an Exemption Is Made Permanent?
- Illustration: 50% Required in Each Remaining Paper
- What Happens If the Candidate Does Not Apply?
- Can a Candidate Continue Only One of Two Exemptions?
- Can a Permanent Exemption Be Surrendered?
- How to Apply Through the SSP Dashboard
- Frequently Asked Questions
- When does the January 2027 permanent exemption window open?
- What is the last date to apply?
- Is permanent exemption granted automatically after three examinations?
- What marks are required in the remaining papers?
- Can excess marks in the permanently exempted paper help the aggregate?
- Can I receive another exemption in the same group while a permanent exemption continues?
- Will ICAI provide a late-fee or correction window?
- Key Takeaways
- Official Source Links
CA Intermediate Permanent Exemption Window for January 2027
The Institute of Chartered Accountants of India (ICAI) has published the dates and guidance for CA Intermediate candidates who wish to continue an exhausted paper exemption for the January 2027 examination.
The facility allows an eligible candidate to apply to make an exhausted exemption permanent. This is a choice with a different passing requirement for the remaining papers, so candidates should review the conditions carefully before applying.
Important Dates for the Permanent Exemption Window
| Particular | Date and time |
|---|---|
| Window opens | 3 November 2026 at 11:00 a.m. IST |
| Window closes | 22 November 2026 at 11:59 p.m. IST |
| Application method | Online through the ICAI Self-Service Portal |
ICAI’s guidance states that there will be no correction window or late-fee window after the inputs are taken. Candidates should therefore check their selection and complete the process within the prescribed period.
Which Candidates Are Covered?
ICAI’s January 2027 guidance specifically refers to candidates who:
- Secured an exemption in the September 2025 CA Intermediate examination; and
- Had that exemption available through the September 2026 examination, after which it became exhausted.
ICAI states that the option to continue the exhausted exemption will be shown to eligible candidates during the notified window. The candidate must apply through the SSP dashboard if they wish to make it permanent.
A student should check the exemption actually displayed in the portal and contact ICAI if the recorded position differs from the marksheet or examination history.
How Does an Ordinary Paper Exemption Work?
Under ICAI’s published examination FAQs, a candidate who appears in all papers of a group or unit, fails the group or unit, and secures 60% or more in a paper may be granted an exemption in that paper, subject to the applicable conditions.
The ordinary exemption is available for the immediately succeeding three examinations. Those are successive examination opportunities; candidates should not assume that the period is extended because they chose not to appear in one of them.
The marks statement indicates whether an exemption has been granted. Students should check the exemption status before deciding not to appear in a paper.
What Changes When an Exemption Is Made Permanent?
A permanent exemption allows the candidate to continue the exhausted exemption, but the passing condition for the remaining papers changes.
| Point | Ordinary exemption during its available period | Continued permanent exemption |
|---|---|---|
| Remaining papers | Subject to the applicable normal passing criteria, including at least 40% in each paper and 50% aggregate for the group or unit | At least 50% in each remaining paper of the relevant group |
| Exempted paper’s marks | Earlier exemption marks are considered under the applicable passing rules | Exempted marks are limited to 50 for the aggregate calculation specified in ICAI’s guidance |
| Further exemption in the same group | Subject to ICAI’s rules on existing exemptions | No new exemption is granted while the permanent exemption continues in that group |
The difference matters in practice. A candidate who is confident of scoring at least 50% in each remaining paper may assess the permanent exemption differently from a candidate who expects marks to vary considerably across those papers.
Illustration: 50% Required in Each Remaining Paper
Assume a candidate has a permanent exemption in one paper of a three-paper group and appears in the remaining two papers:
| Remaining paper | Marks obtained |
|---|---|
| Paper A | 48 |
| Paper B | 65 |
Even though the candidate scored more than 50 in Paper B, the candidate would not satisfy the requirement to obtain at least 50 in each remaining paper, because Paper A has 48 marks.
If the candidate instead scores 50 and 50 in the two remaining papers, the candidate meets that stated per-paper condition, subject to the other applicable examination requirements.
What Happens If the Candidate Does Not Apply?
ICAI’s guidance states that candidates have one opportunity to make the exhausted exemption permanent. If an eligible candidate does not exercise the option during the prescribed window, the exemption lapses.
Candidates should therefore check their SSP dashboard during the notified period even if they have not yet decided whether to continue the exemption. They should assess the consequences before making the final selection.
Can a Candidate Continue Only One of Two Exemptions?
Where two exemptions in the same group are offered for continuation in the window, ICAI’s guidance says the candidate must choose either to:
- Make both exemptions permanent; or
- Allow both exemptions to lapse.
The candidate cannot select one for continuation and allow the other to lapse in that situation. Students should check the exemptions displayed and the conditions applicable to their own case before confirming the option.
Can a Permanent Exemption Be Surrendered?
ICAI’s guidance states that candidates have the option to surrender a permanent exemption and reappear in the exempted paper or papers.
ICAI has also introduced an online facility for surrender of examination exemptions, including permanent exemptions, through the SSP dashboard.
Candidates should check the current examination-specific instructions and cut-off date before surrendering an exemption. The surrender decision should be made only after understanding which papers must then be attempted and the applicable passing requirements.
How to Apply Through the SSP Dashboard
Eligible candidates should:
- Log in to their ICAI Self-Service Portal account.
- Check the available option for continuation of exhausted exemption.
- Verify the group and paper or papers displayed.
- Read the applicable conditions, especially the 50% requirement for each remaining paper.
- Submit the option within the notified window.
- Retain the acknowledgement or other evidence of successful submission.
- Check the exemption status reflected in the examination records before completing the examination process.
If the option is unavailable or the displayed paper details appear incorrect, candidates should seek clarification from ICAI promptly rather than wait until the closing date.
Frequently Asked Questions
When does the January 2027 permanent exemption window open?
It opens on 3 November 2026 at 11:00 a.m. IST.
What is the last date to apply?
The window closes on 22 November 2026 at 11:59 p.m. IST.
Is permanent exemption granted automatically after three examinations?
No. ICAI’s guidance requires an eligible candidate who wishes to continue the exhausted exemption to apply through the SSP dashboard during the notified window.
What marks are required in the remaining papers?
After an exemption is made permanent, the candidate must obtain at least 50% in each remaining paper of the relevant group to pass that group.
Can excess marks in the permanently exempted paper help the aggregate?
ICAI’s guidance states that the exempted marks are limited to 50, and excess marks cannot be used for the specified 50% aggregate requirement of the same or another group.
Can I receive another exemption in the same group while a permanent exemption continues?
ICAI’s guidance states that no new exemption will be granted in a group while a permanent exemption continues in that group.
Will ICAI provide a late-fee or correction window?
The published guidance states that there will be no correction window or late-fee window after the inputs are taken.
Key Takeaways
- The CA Intermediate permanent exemption window for January 2027 runs from 3 to 22 November 2026.
- Eligible candidates must apply through the SSP dashboard; continuation is not automatic.
- ICAI says the candidate has one opportunity to continue the exhausted exemption.
- A permanent exemption requires at least 50% in each remaining paper of the group.
- Candidates should verify their portal status and retain evidence of submission.
