Accountancy Exams

CA Foundation Passing Marks and Pass Percentage: Session-wise Trends

CA Foundation has no cut-off in the competitive sense. The Institute of Chartered Accountants of India (ICAI) does not rank candidates against each other or fix a score based on seats. Instead, it applies fixed passing criteria: at least 40% in each paper and at least 50% in aggregate, in a single sitting. Anyone who meets both conditions passes, however many others do.

This page sets out those passing marks paper by paper, the pass percentages ICAI has reported for recent sessions, what drives the swings between sessions, and how to set a realistic target score for the January 2027 exam.

CA Foundation passing marks

Paper

Maximum marks

Minimum to pass the paper (40%)

Paper 1: Accounting

100

40

Paper 2: Business Laws

100

40

Paper 3: Quantitative Aptitude

100

40

Paper 4: Business Economics

100

40

Aggregate

400

200 (50%)

Both conditions must be met in the same session. Scoring 40 in every paper gives only 160, which is not enough; you need 40 or more in each paper and 200 or more in total. If you fall short of either condition, you reappear in all four papers in a later session. The negative marking of 0.25 per wrong answer in Papers 3 and 4 counts against your score in those papers.

CA Foundation pass percentage by session

Session

Appeared

Passed

Pass percentage

Source

May 2026

90,217

18,124

20.09%

ICAI press release

January 2026

1,09,694

21,099

19.23%

ICAI press release

September 2025

98,827

14,609

14.78%

ICAI press release

May 2025

82,662

12,474

15.09%

Widely reported result statistics

January 2025

1,10,887

23,861

21.52%

Widely reported result statistics

September 2024

70,437

13,858

19.67%

Widely reported result statistics

The September 2026 result had not been declared as of 11 October 2026. For May 2026, ICAI reported a pass percentage of 20.88% for male candidates and 19.24% for female candidates.

Trend: what the numbers show

Across these six sessions, the pass percentage has ranged from about 15% to about 22%. In practical terms, between one in seven and one in five candidates passed in each session. There is no steady rise or fall; it moves with the paper and the candidate pool each time. Treat these figures as a guide to difficulty, not a forecast for January 2027.

What affects the pass percentage

  • Paper difficulty: A harder Accounting or Quantitative Aptitude paper pushes more candidates below 40 in that paper.

  • The per-paper rule: Many candidates fail because of one weak paper even when their total is close to 200.

  • Candidate mix: Each session includes first-time candidates and repeaters, and the share of each changes.

  • Preparation time: With three sessions a year, some candidates sit with only the minimum four months of registration behind them.

How to set your target score

  1. Aim for 55 to 60 in every paper: This keeps a safe margin above 40 in each paper and lands your aggregate around 220 to 240, comfortably above 200.

  2. Protect your weakest paper first: A paper you score 35 in fails the attempt on its own, so lift it before polishing your strongest one.

  3. Use mocks as a benchmark: In your last four to six full mocks, check two numbers each time: your lowest paper score and your total. Both need to stay clear of the minimums.

  4. Watch negative marking: In Papers 3 and 4, track how many marks you lose to wrong answers. Cutting careless guesses can be worth several marks.

Passing rules are fixed, but your margin above them is what you can control. Treat past pass percentages as a benchmark only, and aim for a clear margin rather than a bare pass.

Official results and press releases are published on icai.org.

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