CA Final May 2026 Group 2 pass percentage is 20.49%, with 8,725 students clearing the group out of 42,573 who appeared, as per results declared by ICAI on June 18, 2026.
Group 2 significantly outperformed Group 1 in the May 2026 session — Group 1 recorded a pass rate of only 12.00%, with 6,555 passing out of 54,606 students. The combined both-groups pass percentage was 14.07%, with 3,345 students qualifying out of 23,776. A total of 7,931 candidates earned the Chartered Accountant designation in this attempt. Among Group 2 papers, Paper 8 (Indirect Tax Laws) was reported as the toughest subject while Paper 7 (Direct Tax Laws) was rated easy to moderate by students.
- Group 2 pass percentage: 20.49% — higher than Group 1 (12.00%) and the both-groups combined rate (14.07%).
- 8,725 students passed Group 2 out of 42,573 who appeared in the May 2026 session.
- Paper 8 (Indirect Tax Laws) was rated difficult, with complex amendments, lengthy scenarios and integrated MCQs testing recent GST and Customs circulars.
- Paper 7 (Direct Tax Laws) was easy to moderate; most students found the paper manageable on application-based questions.
- Elective Paper 6 offers six choices; International Taxation (6C) and Financial Services (6B) are the most popular; Risk Management (6A) is considered the most scoring option.
- Qualifying criteria: minimum 40 marks in each paper and an aggregate of 50% (200 out of 400 marks) across the group.
| Direct Link to CA Final May 2026 Result (OUT) |
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CA Final May 2026 Group 2 Statistics at a Glance
ICAI declared the CA Final May 2026 result on June 18, 2026. Group 2 produced the best pass rate among all appearing categories this session. The table below provides the official group-wise performance summary.
| Category | Appeared | Passed | Pass Percentage |
|---|---|---|---|
| Group 1 Only | 54,606 | 6,555 | 12.00% |
| Group 2 Only | 42,573 | 8,725 | 20.49% |
| Both Groups | 23,776 | 3,345 | 14.07% |
A total of 7,931 students qualified as Chartered Accountants in the May 2026 session, counting those who cleared one or both groups and met the training requirements. The 8.49-percentage-point gap between Group 1 and Group 2 pass rates is among the widest seen in recent sessions, underscoring how heavily the IDT paper dented Group 1 students who had also opted for Group 2.
Paper-Wise Difficulty Analysis: Group 2 May 2026
CA Final Group 2 comprises four papers: Paper 5 (SCMPE), Paper 6 (Elective), Paper 7 (Direct Tax Laws) and Paper 8 (Indirect Tax Laws). ICAI does not publicly release individual paper-wise pass percentages. The difficulty analysis below is based on student feedback and coaching-institute reports published after the May 2026 examination.
| Paper | Subject | Difficulty Level (May 2026) | Key Observations |
|---|---|---|---|
| Paper 5 | Strategic Cost Management and Performance Evaluation (SCMPE) | Moderate | Standard coverage; application-based case-study questions tested practical understanding |
| Paper 6 | Elective (6A to 6F) | Moderate to Easy (choice-dependent) | Generally the most scoring paper of the group; Risk Management (6A) rated most student-friendly |
| Paper 7 | Direct Tax Laws and International Taxation | Easy to Moderate | Conceptual and application-based questions; students rated the paper favourably overall |
| Paper 8 | Indirect Tax Laws | Difficult | Lengthy and complex; tested recent GST and Customs amendments, Extended Warranty circular, Customs Valuation, Offences and Penalties, and integrated case-study MCQs |
Paper 8 (Indirect Tax Laws) was the most challenging paper of Group 2 in May 2026. A 14-mark question integrating multiple recent circulars — including the Extended Warranty and Demo Car provisions — caught many students off-guard. Topics like Customs Valuation and Offences and Penalties, which students often skip during preparation, were tested in detail. Students who covered all GST and Customs circulars issued up to the study-material cutoff fared considerably better.
Paper 7 (Direct Tax Laws) was a relative relief, with questions testing conceptual clarity and case-based application rather than complex computations. The difficulty contrast between Paper 7 and Paper 8 meant that Group 2 students who performed well on the tax papers absorbed a significant split in outcomes.
Elective Paper 6 Trends and Popular Choices
Paper 6 in CA Final Group 2 is elective — students choose one paper from six options based on career interest. The elective is widely regarded as the most scoring paper of Group 2, making the choice strategically significant for clearing the group and securing exemptions.
| Paper Code | Elective Subject | Popularity Among Students | Best Suited For |
|---|---|---|---|
| Paper 6A | Risk Management | Moderate | Students targeting risk management, corporate governance or internal audit roles |
| Paper 6B | Financial Services and Capital Markets | High | Students aiming for investment banking, capital markets or wealth management careers |
| Paper 6C | International Taxation | Very High | Students interested in transfer pricing, BEPS and cross-border taxation advisory |
| Paper 6D | Economic Laws | Moderate | Students with interest in competition law, FEMA or insolvency practice |
| Paper 6E | Global Financial Reporting Standards (GFRS) | Low | Students targeting IFRS-focused or international accounting roles |
| Paper 6F | Multidisciplinary Case Study | Low to Moderate | Students comfortable with integrated open-book case analysis |
International Taxation (Paper 6C) and Financial Services and Capital Markets (Paper 6B) remain the most chosen electives due to strong career demand in both domains. Risk Management (Paper 6A) has consistently been rated as the most scoring option across attempts and is recommended by many coaching institutes for students prioritising Group 2 aggregate marks. GFRS (6E) and Economic Laws (6D) see lower enrolments as they cater to niche career paths.
Students appearing for the first time should match elective choice with career goals alongside scoring potential. Students reappearing in November 2026 may switch to a different elective — ICAI imposes no restriction on changing the Paper 6 choice between attempts — allowing a strategic reset if the earlier choice did not work out.
Historical Group 2 Pass Percentage Trend
CA Final Group 2 pass percentages have shown significant volatility across recent sessions, swinging sharply depending on paper difficulty, particularly Papers 7 and 8. The May session consistently draws a larger student base than January.
| Attempt | Group 2 Pass Percentage | Remark |
|---|---|---|
| May 2024 | 36.35% | Best recent performance; papers were rated moderate across Group 2 |
| November 2024 | 21.36% | Moderate session; IDT and DT difficulty returned to average levels |
| May 2025 | 26.43% | Strong result; Group 2 papers were moderate overall |
| January 2026 | 9.76% | Lowest in recent years; Direct Tax and Indirect Tax papers were unusually difficult |
| May 2026 | 20.49% | Recovery from Jan 2026 low; IDT remained tough but DT moderated significantly |
The jump from 9.76% in January 2026 to 20.49% in May 2026 reflects a meaningful moderation in Direct Tax difficulty and a stronger student cohort reappearing after the January setback. Students who failed in January 2026 and returned in May contributed to the larger appearing pool and better aggregate outcomes for Group 2. The May 2024 high of 36.35% remains the benchmark for a student-friendly Group 2 paper set in recent years.
CA Final Group 2 Passing Criteria and Exemption Rules
To qualify Group 2 of CA Final, students must satisfy both conditions set by ICAI simultaneously.
- Minimum 40 marks in each paper — Papers 5, 6, 7 and 8 must each be cleared individually at 40 out of 100.
- Aggregate 50% across Group 2 — a minimum of 200 marks out of 400 combined across all four papers.
- Paper exemption at 60 marks or above — students who score 60 or more in any individual paper but do not clear the group are granted a paper-level exemption valid for the next three consecutive attempts.
The exemption rule makes the elective strategically important. Securing an exemption in Paper 6 (Elective) by scoring 60 or above effectively reduces pressure to four-paper-aggregate calculation across the remaining three papers in subsequent attempts. Similarly, students who score well in Paper 7 but fall short on Paper 8 can carry forward their Direct Tax exemption and focus preparation on Indirect Tax Laws in the next attempt.
CA Final May 2026 Group 2 Pass Percentage FAQs
Ques. What is the CA Final Group 2 pass percentage for May 2026?
Ans. The CA Final Group 2 pass percentage for May 2026 is 20.49%. Out of 42,573 students who appeared for Group 2, 8,725 cleared the group in the results declared on June 18, 2026.
Ques. When was the CA Final May 2026 result declared?
Ans. The CA Final May 2026 result was declared by ICAI on June 18, 2026. Students can check their individual results and marksheets on the official portal at icaiexam.icai.org.
Ques. Which was the toughest paper in CA Final Group 2 May 2026?
Ans. Paper 8 (Indirect Tax Laws) was widely rated as the most difficult paper of Group 2 in May 2026. The paper was lengthy and tested complex amendments, integrated case-study MCQs, and topics such as Customs Valuation and Offences and Penalties that students often leave underprepared.
Ques. Which elective paper is most scoring in CA Final Group 2?
Ans. Risk Management (Paper 6A) is generally considered the most scoring elective in CA Final Group 2. International Taxation (6C) and Financial Services and Capital Markets (6B) are the most popular choices due to strong career demand in those domains.
Ques. What is the minimum passing marks for CA Final Group 2?
Ans. Students must score at least 40 marks in each of the four Group 2 papers (Papers 5, 6, 7 and 8) and achieve an aggregate of 200 or more marks out of 400 (50%) across the group to qualify.
Ques. How does the May 2026 Group 2 pass percentage compare with earlier attempts?
Ans. The May 2026 Group 2 pass percentage (20.49%) is significantly higher than the January 2026 result (9.76%), which was the lowest in recent years due to very difficult Direct Tax and Indirect Tax papers. It is lower than May 2025 (26.43%) and May 2024 (36.35%), both sessions where Group 2 papers were rated moderate across the board.
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