CA Final Exam

5 Ways to Clear CA Final Exam in 1st Attempt

The CA exams are given by several aspirants wishing to put the CA prefix in front of their name. The examination is conducted by the Institute of Chartered Accountants of India (ICAI). It is divided into three levels- Foundation, Intermediate, and Final. Designed for the future Chartered Accountants, it isn’t that easy to clear CA Final Exam on 1st attempt.

Several students find themselves the best CA coaching in India to help them with the syllabus. It is also an effective choice because you get CA test Series that are highly effective from an exam point of view. Apart from relying on CA coaching that you have selected there are some disciplines that you have to follow.

Written below are such ways that have proven effective for various scholars to clear the CA Final exam in the first attempt itself. Read on to get a brief overview of each of them.

Making Effective Yet Practical Timetable

Yes, we are aware of how boring it is to make one, but a timetable is needed. It is a way to discipline yourself into a routine and studying pattern. This way, you will get clarity regarding how you are covering the syllabus but also have each point planned out. It will result in faster completion of the syllabus, and you won’t skip out on anything. 

You know your limits, hence plan your breaks and naps accordingly. Keep subjects balanced that you are planning to cover each day. One that interests you and one that you need to practice more on.

Study Thoroughly Not Superficially

While studying, understand the syllabus first and then dive into each subject matter deeply. Do not let the thought of skipping topics enter your mind. For that, you need to start early on with enough time in hand. Do not make any excuses for not having time.

A detailed study is required for each topic. This will give you an upper hand while facing the CA Final exam and your future.

We, at V-Smart Academy, follow this point precisely. While teaching the students we ensure that they are learning for their future and not only from an exam perspective. Due to these several students have trusted their future with us and named us as one of the best CA coachings in India.

Revision With Precision

If you wish to clear CA Final exam on the first attempt, do not miss out on your revisions. Always plan weekly revisions to brief yourself about everything that you have learnt in the past week. It will help you analyse yourself. Keep taking mock tests during these sessions. It will help you figure out areas that need improvement.

Notes To Save You

Notes are a must. You need them to help you clear CA final exam. For your last-minute study sessions, they will be your saviour. So ensure that you are taking notes while learning the topics on a daily basis. Your last-minute revision will rely on these notes to refresh the knowledge learnt in the past few months. 

Let your notes be precise and to the point, not lengthy paragraphs, as they should make you remember the topics, not drive you into a panic.

Bye Bye Distractions

To clear CA Final Exams, you have to keep your distractions, gadgets, and every serious problem long, long away. They are not to interfere with your study sessions. Entertain all of them during your breaks. But until then, they do not exist for you, and keep that as your primary rule.

Conclusion

This blog was written to provide you with effective tips and ways to help you clear CA final exams on the first attempt. All it requires is a few months of hard work and dedication to reach your goals. So it’s up to you to decide.

For more guidance, visit us at V-smart Academy.

CA Exemption Rules for Inter and Final Exams by ICAI

An exemption is a way out for many students facing the CA Intermediate and Final exams. The exemption is the situation in which if a student fails a group but scores 60% or more marks in any paper within that group, they can be exempted from appearing for that specific paper in future attempts. This exemption is valid for the next 3 consecutive attempts of the exam. There are several CA exemption rules by ICAI that you should be aware of before facing the CA intermediate and final exams. This article will be your guide and answer all your questions regarding the same. 

CA Exemption Rules for CA Intermediate and CA Final

Following are the rules when it comes to CA Intermediate and CA Final Exemption:

  1. A candidate is eligible for exemption only if they have scored a minimum of 60% or more in a paper or papers.
  2. Candidates must have appeared for all papers of CA Intermediate or Final accordingly.
  3. An exemption is valid only for 3 exams.
  4. A candidate is declared to pass if they have scored a minimum of 40% in each subject and aggregate added up to be 50%. This includes the subject the paper candidate has achieved exemption in a previous attempt.
  5. One cannot claim exemption again in a particular group/ unit until the previous exemption is exhausted.

Exemption Criteria

When it comes to the CA exemption rules, the criteria are the same for CA intermediate course as well as CA Final Course. It is according to these criteria that decide your eligibility for exemption.

The following criteria for exemption in CA Inter and CA Final are based on regulation 38 A of the Chartered Accountants Regulation, 1988 as Published by Notification No. 1-CA(7)/51/2000 dated 14th August 2001.

  1. The candidate should be present for all papers.
  2. Candidates should score at least 60% on any paper(s) of the same group.
  3. A candidate can then attempt for those papers or any particular paper in that group in which they have scored below 60%.
  4. If candidates score a minimum of 40% in each subject and have a 50% aggregate with 60 marks in their previous exams, only then are they declared to pass.
  5. Candidates have to specifically mention the exemption subjects. 
  6. The exemption is valid only for the next three attempts.

Implications of CA Exemption Criteria

The above criteria must be met. For that, you have to implement the below conditions:

  1. You have to ensure that you appear for all papers
  2. You have to score at least 60% in one of the papers of the same group in which you have failed in the paper(s).
  3. An exemption is automatically carried forward for the next 3 attempts.
  4. It is only valid for 3 immediately succeeding papers.
  5. If you have scored a minimum of 40% in each paper of the group, then you shall be declared a pass in that group.

ICAI CA Exemption Rules 2025 Explained

Procedure for availing of CA Exemption

There is no specific procedure for availing exemption, but the following points are necessary for you to know about.

  1. The exemption is automatically granted by ICAI to a student appearing in CA Inter or CA Final Exams. The same would be mentioned on the mark sheet awarded to students.
  2. A student isn’t eligible for another exemption until the previously awarded exemption is exhausted.
  3. Foe-exempted students, “#” is used against the subjects in which they had scored a minimum of 60%.
  4. “E” will be marked against the already exempted papers that have been carried forward from the previous examination, provided the exemption is still valid.

Maximum No. of Exemption in CA Intermediate and CA Final Exams

According to the CA Exemption rules, there is no maximum limit to the number of exemptions that can be availed by a student. It only states the fact that a student isn’t eligible for exemption until the previously awarded exemption is exhausted.

Ending Note

Be aware of all the necessities mentioned by the ICAI in their CA Exemption Rules, as it will save you a lot of time and prevent you from making unnecessary mistakes. Please understand that you get enough chances to clear out the examination but ensure you are putting efforts to clear them well.