CA Final Cut Off 2026: Passing Marks and Pass Percentage

CA Final has no rank-based cut-off. ICAI does not fix a merit list or a category-wise cut-off score. Instead, you pass by meeting minimum marks in every paper and in the group total. This page explains the CA Final cut-off in that sense: passing marks, exemption rules, distinction and the pass percentages of recent attempts.

The rules below come from ICAI's Guidance Notes and result announcements as reported at the time of writing. Cut-offs and pass rates change with every attempt, so treat past figures as a benchmark only, and aim for a clear margin above the minimum rather than a bare pass.

CA Final Passing Marks

Both conditions apply together. A candidate with $\frac{150}{300} \times 100 = 50\%$ in a group still fails it if even one paper is below 40. A strong total cannot make up for a paper under 40, and a pass in every paper does not help if the group total is under 150.

Exemption in a Paper

If you fail a group but score 60% or more in a paper, you may earn an exemption in that paper. As reported from the ICAI Guidance Notes, an exemption stays valid for the next three examinations, and you then write only the remaining papers of the group. You must appear in all papers of the group to be considered, and ICAI lets you surrender an exemption through a request and affidavit. Read the current Guidance Notes for the exact conditions before you plan around an exemption.

Distinction and Rank Certificates

• Distinction: Passing at one sitting with 70% or more of the total marks may earn a distinction mention (reported).

• Rank certificates: ICAI gives rank certificates up to the 50th rank. The reported conditions are passing in one sitting, using no earlier exemptions, and scoring at least 55% in aggregate. This is a recognition, not a cut-off for passing.

Pass Percentage in Recent Attempts

The table shows pass percentages as reported from ICAI result data. The May 2026 result was declared on 18 June 2026. Other rows come from third-party summaries of ICAI results, so check the ICAI result notice if you need exact counts.

In May 2026, about 54,606 candidates appeared in Group 1, 42,573 in Group 2 and 23,776 in both groups. The swings between attempts are large. Group 1 was at about 21% in January 2026 and about 12% in May 2026, while Group 2 moved the other way.

What Affects Pass Rates

• Paper difficulty: A tough calculation paper lowers the group pass rate sharply.

• Paper-wise minimum: Many candidates miss the group by failing one paper under 40.

• Candidate mix: Attempts with many repeaters and many first-timers behave differently.

• Scheme changes: MCQs, the open-book Paper 6 and the move to two attempts a year can change how scores spread.

How to Set Your Target

Plan for a margin, not the minimum. Marks vary by 5 to 10 on a hard paper, so a target of 55 or more in each paper gives a buffer. At 55 in each of three papers, $3 \times 55 = 165$ marks, you clear the 150 group total with room to spare.

1. Decide the weaker paper in each group and aim for 50 there first.

2. Use full-length mocks to see whether your scores stay above 40 in all three papers of the group.

3. Track accuracy in MCQs separately from descriptive marks.

Grace Marks and Verification

ICAI does not publish a fixed, guaranteed grace-mark rule for borderline results. Verification of marks, which checks totalling and carry-forward of marks, is a different process. It is reported at Rs. 50 per paper, to be requested within one month of the result, and certified copies of answer books at Rs. 100 per paper within 30 days. Confirm the amounts on the ICAI notice.

Results are published on the ICAI results portal at caresults.icai.org.