As per the ICAI guidelines, a candidate shall be declared to have passed in CA IPCC and CA Final by scoring a minimum of 40% marks in each individual subject and 50% marks in aggregate of all the subjects at one sitting either both the groups or a single group.
Have a Look over the Rules of Exemption in CA Papers
- A candidate who has scored a minimum of 60% in a paper or paper(s) in a group/unit shall be eligible for exemption in such paper.
- In order to claim the exemption, candidates must have appeared in all the papers of that Group/Unit.
- The exemption shall be valid only for the next three following examinations.
- The candidate shall be declared to have passed where he has scored a minimum of 40% marks in individual subject and 50% marks in aggregate of all the subjects including the paper in which he has secured exemption in the earlier attempt.
- Once the exemption has been claimed in a group/unit, the candidate will become ineligible to further claim any exemption in that group/unit until he/she has exhausted the exemption already granted.
Hope this article is helpful.