CS Subject, Qualification & Corresponding based Exemption | Complete guide

What is an Exemption?

A candidate who obtains >=60% of marks in any paper or papers and a minimum of 25% of marks in all the remaining papers of that module in which he has appeared shall be exempted from appearing in that paper in the subsequent examinations.

The candidate is required to obtain a minimum of 40% in each paper and an aggregate of 50% in the total of the remaining subjects of the module in the subsequent examinations.

Let\’s understand this with an illustration-

In an Attempt

Say a student has obtained the following marks in an examination-
I – 65, II – 35, III – 30; Total = 130. [Aggregate < 50% → Fail]
Since the student has got marks; 60% in Paper I and has also got the minimum required in other papers i.e. ≥ 25% in Papers II and III, he/she will be exempted from appearing in Paper I in the subsequent examinations.

In the next exam the candidate is required to appear only in papers II and III and get a minimum of 40% and aggregate of 50% (total of 100) in the papers II, and III together.

In next Attempt

Say the student has obtained the following marks in the subsequent exam-

The student may obtain marks required to pass the examination.

II – 54, III – 58. Total = 112. [Aggregate ≥ 50% → Pass]

The student may fail the examination but still obtain an exemption in one more papers additionally.

II – 30, III – 65. Total = 95. [Aggregate < 50% → Fail]

The student fails the examination. Here there is a scope for exemption in Paper III since the student obtained ≥ 60% and has got a minimum of 25% in the other paper.

In the next exam the stduent is required to appear only Paper II and get a minimum of 50%.

The student may fail the examination and not get any new exemptions.

II – 20, III – 65. Total = 85. [Aggregate < 50% and Failed in Paper II → Fail]

Special Case » Failing after Getting an Aggregate ≥ 60%

Where a student who has appeared in all the papers of a module has failed in one paper but obtained a minimum of 60% of the total marks of the remaining subjects (not in each subject) shall be declared to have passed in that module if he secured 50% marks in that paper in which he failed in any subsequent examination.

In an attempt-

I – 55, II – 35, III – 72 Total = 162. [Aggregate > 50% → Fail]
Has got 60% in I and III together (i.e. the other subjects).

In the subsequent exams the student needs to appear only in paper II and get a minimum of 50% in it to pass in the module.

What to do when we got subject wise Exemption?

• If you are qualified for exemption by above criteria then you don\’t have to appear in that subject(s) exam in your next attempt.

• If you appear then it is deemed that you disregarded your exemption and your exemption got cancelled without any notice. The exemption so cancelled can not be revived under any circumstance.

Paperwise Exemption on the Basis of Higher Qualifications


How to apply for Higher Qualification based Exemption?

  1. Students are required to apply for paper wise exemption in desired subject through ‘Online Smash Portal\’ on website https://smash.icsi.in and for procedure please follow the link https://smash.icsi.in/Documents/Qualification_Based_Subject_ExemptionandCancellation_Student.pdf
  2. Fee for paper wise exemption is ₹1000/- (per subject) and is to be paid through
    ‘Online Smash Portal\’ https://smash.icsi.in using Credit/Debit card or Net banking.
  3. Students who have been granted exemption in Executive Programme Stage on the basis of having passed Final Course of The Institute of Cost Accountants of India are required to submit their request for exemptions afresh for papers covered under the Professional Programme Stage & the same are not granted automatically.
  4. Students need to upload scanned attested copies of mark sheets of all
    parts/semesters of LLB degree or scanned attested copies of final pass certificate of the Institute of Cost Accountants of India.
  5. last date for submission of such applications for Paper-wise exemption is 9th April,2021 to become eligible for grant of such exemptions & its applicability in June,2021 session of examinations.
  6. Students who submit the paper-wise exemption applications after 9th April,2021, even if they are eligible, will not be considered for the purpose of June,2021 Examinations.

Corresponding Exemptions

1. Scheme of Corresponding Exemptions on switching over from 2012 Syllabus to
2017 Syllabus of Executive Programme.


2. Scheme of Corresponding Exemptions on switching over from 2007 Syllabus to 2012 Syllabus and from 2012 Syllabus to 2017 Syllabus of Professional Programme


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