CA Final May 2026 Group 2: Is 150 Marks (50% Aggregate) Enough to Pass Without Paper Exemptions?

A score of 150 marks in CA Final May 2026 Group 2 sits exactly at the 50% aggregate minimum — but this alone does not guarantee a pass.

Under the ICAI New Scheme, Group 2 contains three papers (Paper 4: Direct Tax Laws, Paper 5: Indirect Tax Laws, and Paper 6: Integrated Business Solutions) totalling 300 marks. To clear Group 2, a student must satisfy two independent conditions simultaneously: a minimum aggregate of 150 marks (50%) AND at least 40 marks in each individual paper. Failing either condition means the group is not cleared in that attempt, regardless of the other.

• CA Final Group 2 total marks under the New Scheme: 300 (3 papers × 100 marks each)
• Minimum aggregate to pass Group 2: 150 marks (50%)
• Minimum per-paper marks required: 40 marks (40%) in each paper
• Paper exemption threshold: 60 marks or above in a paper when the group is otherwise failed
• 150 marks meets the aggregate bar — but all three papers must individually have 40 or more marks

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CA Final May 2026 Group 2 Passing Criteria

Under the ICAI New Scheme applicable from May 2024, CA Final is structured as 6 papers — 3 in Group 1 and 3 in Group 2. Group 2 carries a total of 300 marks. Two conditions must both be satisfied in the same attempt for a student to clear the group.

A student who meets the 150-mark aggregate but scores below 40 in even one paper will be declared failed for Group 2 in that attempt. They may, however, earn paper exemptions for papers where they scored 60 or above.

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What 150 Marks Means in CA Final May 2026 Group 2

A score of 150 out of 300 is exactly 50% aggregate — the minimum passing threshold and nothing more. There is no buffer at this score. A single mark less, at 149, means failing on aggregate alone. The table below shows how 150 fits within the broader score landscape for Group 2.

In short, 150 marks clears the aggregate bar but a confirmed pass requires verifying that all three papers individually have 40 or more marks.

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The Per-Paper Condition You Cannot Overlook

Many students focus on the 50% aggregate and overlook the second mandatory condition: at least 40 marks in each individual paper. Both conditions are enforced independently — failing either one results in a failed group regardless of the other score.

With exactly 150 marks spread across 3 papers, even a single paper below 40 marks will fail the group. Students scoring at or just above 150 should verify every paper score on the ICAI portal before concluding they have passed.

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Score Distribution Scenarios for 150 Marks in Group 2

The same 150-mark aggregate produces entirely different results depending on how marks are distributed across the three papers. The scenarios below make this concrete.

Scenarios A and B result in a clear Group 2 pass. Scenarios C and D fail the group despite meeting the 50% aggregate — because one paper falls below 40 marks. Students in the Scenario C or D situation should check their individual paper scores and identify which papers earned exemptions for future attempts.

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Paper Exemption Rules Explained

A paper exemption applies when a student fails a group overall but scores well in an individual paper. Under ICAI rules, scoring 60 marks or more in a paper within a failed group earns an exemption for that specific paper.

• The exemption is valid for the next 3 consecutive attempts, whether the student appears or not.
• Exempted paper marks are carried forward from the attempt in which the exemption was earned.
• An exemption does not mean the group is cleared — the group is only cleared when both conditions (aggregate and per-paper) are met simultaneously.
• To clear Group 2 in a future attempt with carry-forward exemptions, the student must still score 40+ in non-exempt papers and achieve 150+ total including the exempted paper marks.

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Safe Score Recommendation for CA Final Group 2

A score of 150 is the absolute minimum — it leaves zero margin for a below-average paper. Based on past CA Final result trends, scoring 175 or above in Group 2 is considered a comfortable and safe pass, as it provides enough aggregate buffer even if one paper performs slightly below the average of the other two.

Students aiming to clear both groups of CA Final in a single attempt should target at least 175 marks in Group 2 to minimise risk from uneven paper-wise score distribution. At exactly 150 marks, whether the result is a pass or fail comes down entirely to the individual paper breakdown.