Friday, 17 July 2015

Should I avail or surrender my exemption in the CA Finals?

If your exemption is in a subject that you find easier to score in when compared to the other subjects of the group, I would suggest surrendering the exemption because this subject has the potential to contribute immensely in pulling up your average score to minimum 50% even if you may not do well enough in the other 3 subjects. This especially holds true for groups that have one or two tricky theory subjects in which the the average marks given to students are lower than what is normally awarded in other subjects. For example, a number of students find Information System Control and Audit (ISCA) to be a subject, which is very difficult to score high marks in. Similarly, another student may find Auditing to be a subject that is not too scoring for him.

The bottom line is: take an exemption if you think you will be able to get an average score of 50% in the remaining 3 exams of a group, when you take them in the following attempt.

As for the con, I would say that surrendering an exemption means that you had the opportunity to get away with studying for that paper, but you still choose to devote a lot of time again in preparing for it.

Therefore, there is no formula for which is the best course of action. Your decision to avail or surrender an exemption should consider the following factors:
1. The subject's ability of pulling up the average marks to 50% in a group, when the remaining three subjects may not be those that you know best.
2. The time you may have to devote in studying for the subject you scored over a 60% in, the next time that you prepare for the exams.

Hope this helps. Also, good luck and best wishes :)

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