Accountancy Exams

CS Foundation Passing Marks and Cut-Off 2026

CS Foundation has no rank-based cut-off. It is a qualifying exam, so what matters is the passing criteria: minimum marks in each paper and in aggregate. ICSI closed fresh Foundation registration on 3 February 2020, and CSEET, which uses the same pass thresholds, is the entry test for the CS Executive Programme in 2026.

This page lists the passing marks for both, explains the legacy carry-over rule, gives pass-rate context from the last sessions that media reported, and shows how to set a safe target score.

Passing criteria

Criterion

CS Foundation (legacy)

CSEET (from June 2026)

Minimum in each paper

40% (40 out of 100)

40% (40 out of 100)

Minimum aggregate

50% (200 out of 400)

50% (200 out of 400)

Sitting rule

One sitting, with a carry-over option for strong papers

One sitting, no exemption or carry forward of marks

Result validity

Not applicable

One year from declaration

The CSEET criteria come from the official restructured CSEET announcement. Both stages are qualifying tests, so passing marks decide your result and no rank list does.

The legacy carry-over rule

Under ICSI's Foundation scheme, a candidate who scored 60% or more in a subject but did not pass overall could clear the programme within the next three examinations. In those attempts the candidate needed at least 40% in each remaining subject and 50% in the aggregate of the remaining subjects. This rule belongs to the closed Foundation scheme and does not apply to CSEET. Confirm any remaining validity with ICSI if you hold an older registration.

Recent pass percentages

ICSI has not published Foundation pass percentages that we could verify, so none are quoted here. For context, media reports gave these pass rates for the earlier remote-proctored, MCQ-only CSEET.

Session

Reported pass percentage

July 2023

69.73%

November 2023

62.44%

January 2024

55.81%

May 2024

62.93%

July 2024

66.11%

These figures are indicative, come from media reports and not from ICSI, and describe the old format. The restructured CSEET has three subjective papers, so its pass rate may behave differently. Cut-offs and pass rates change every year with difficulty and the number of candidates, so treat them as a benchmark only.

What affects your result

  • Weakest paper: One paper under 40 fails the attempt, whatever your total.

  • Paper difficulty: The passing marks stay fixed, but the effort needed to reach them changes with difficulty.

  • Format: Subjective papers reward structure and completeness, so your writing practice matters as much as your knowledge.

How to set your target

Aim for a clear margin above the minimums instead of a bare pass. A practical target is 55 to 60 marks in every paper, which gives a buffer on the 40-mark floor and puts the aggregate near 220 to 240 out of 400. Build your plan around the weakest paper first, because that is where most failed attempts are decided.

Frequently Asked Questions

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