CWA/ICWA Intermediate :: Exemptions on getting high marks

03. CWA/ICWA Intermediate :: Exemptions on getting high marks

Both the first and second methods are applicable here.

  • Exemption [First Method]

    The student is exempted from appearing in the paper in which he obtains the high marks. In the subsequent examinations, the student would be required to obtain the minimum of 40% marks and an aggregate of 50% in the remaining papers of the group/stage without taking into consideration the paper in which he/she was exempted.

    This method works on the premise that the papers that the student is appearing in (after leaving out the exempted ones) are the only ones in that examination. Therefore the rule of 40% minimum in each paper and 50% aggregate should be applied accordingly to only those papers in which the student appears.

    A candidate who obtains more than 60% of marks in any paper or papers 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 stage in the subsequent examinations.

    There is no requirement of a minimum percentage of marks to be obtained in the other papers to be eligible to claim this exemption.

    Example:

    • An Attempt

      Say a student has obtained the following marks in an examination

      I - 65, II - 40, III - 43, IV - 42 Total = 190. 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. ≥ 40% in Papers II, III and IV, 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, III, and IV and get a minimum of 40% and aggregate of 50% (total of 150) in the papers II, III, and IV together.

    • Next Attempt:

      Say the student has obtained the following marks in the subsequent exam
      1. Case 1

        The student may obtain marks required to pass the examination.

        II - 54, III - 58, IV - 42. Total = 154. Aggregate ≥ 50% ⇒ Pass

      2. Case 2

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

        II - 44, III - 60, IV - 42. Total = 146. 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 40% in the other two papers.

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

      3. Case 3

        The student may fail the examination and has got not new exemptions.

        II - 38, III - 65, IV - 42. Total = 145. Aggregate ≥ 50% and Failed in Paper II ⇒ Fail

  • Carry Forward [Second Method]

    ca,icwa,cs,cima,icma,acca,cpa,accounting,profession
    The student is exempted from appearing in the paper in which he obtains the high marks. The marks of the student in that paper would be carried forward to the next examinations. The student would be required to obtain the minimum marks and the aggregate in all the papers of the group/stage taking into consideration the same marks obtained in the paper in which he has obtained the high mark.

    This method works on the premise that the paper whose marks are allowed to be carried forward has been alloted the same marks in the subsequent examinations also. Therefore it amounts to having appeared in all the papers including the paper whose marks are carried forward. The rule of 40% minimum in each paper and 50% aggregate should be applied accordingly to all the papers by including the carried forward marks.

    A candidate who obtains more than 60% of marks in any paper or papers and a minimum of 40% of marks in all the other papers shall be exempted from appearing in that paper in the subsequent examinations and will be eligible for availing the benefit of carry forward of marks.

    The candidate is required to obtain a minimum of 40% in each of the remaining papers and an aggregate of 50% in the total of all the subjects of the stage including the ones in which he was exempted by taking into consideration the same mark for the subjects in which he was exempted.

    Example:

    • An Attempt

      Say a student has obtained the following marks in an examination

      I - 65, II - 40, III - 43, IV - 42 Total = 190. 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. ≥ 40% in Papers II, III and IV, he/she will be given the benefit of carry forward of marks obtained in Paper I.

      In the next exam the candidate is required to appear only in papers II, III, and IV and get a minimum of 40% and a total of 135 in the papers II, III, and IV together to make the aggregate 50% in all the papers including the paper whose marks were carried forward.

      This provision is applied as if you got the same mark in every examination in that paper in which you have obtained the high marks.

    • Next Attempt:

      Say the student has obtained the following marks in the subsequent exam
      1. Case 1

        The student may obtain marks required to pass the examination.

        II - 55, III - 48, IV - 42. Total = 145.
        Aggregate ≥ 50% (210 i.e. 145 + 65) ⇒ Pass

      2. Case 2

        The student may fail the examination but still obtain an exemption in another paper.

        II - 35, III - 60, IV - 42. Total = 137.
        Failed in Paper II ⇒ Fail

        The student fails the examination. Here there is a scope for exemption in Paper III since the student obtained ≥ 60%.

        In the next exam the stduent is required to appear only in Papers II and IV and get a minimum of 40% and a total of 85 to make an aggregate of 50% (total of 150) in the papers he/she has to appear as well as whose marks are allowed to be carried forward i.e. in the papers II and IV together.

        There is no scope for thinking of a case where the student gets carry forward since in such a case he/she would pass the exam [First exam: 60 marks; next exam 40 + 40 + 60 = 140]

      3. Case 3

        The student may fail the examination and has got not new exemptions.

        II - 38, III - 55, IV - 42. Total = 135.
        Failed in a subject ⇒ Fail

ca,icwa,cs,cima,icma,acca,cpa,accounting,profession

Exempted in all papers except one

Special Case

Where a student who has got exemptions in all the papers of a group and has failed in one of the papers of the group, he will be declared to have passed the group if he obtains a minimum of 40% in the paper in which he failed.

Example:

  • An attempt:

    I - 69, II - 75, III - 65, IV - 30 Total = 239.Aggregate > 50% ⇒ Fail
    In the subsequent exams you need to appear only in IV and obtain a minimum of 40% in it to pass in the group.


Author Credit : Team Future Accountant

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