To pass CA Final May 2026, you must score a minimum of 40 marks out of 100 in each individual paper and at least 150 marks out of 300 in the group aggregate — both conditions must be satisfied simultaneously for a group to be declared passed.
The Institute of Chartered Accountants of India (ICAI) declared the CA Final May 2026 results on June 27, 2026, at icaiexam.icai.org. Every student who appeared in Group I, Group II, or both must meet the qualifying marks set by ICAI. Knowing the paper-wise and group-wise minimum marks lets you self-assess your performance before or right after the official result is published. The criteria below apply to the New Scheme of Education and Training, which covers the majority of students appearing in May 2026.
- Paper-wise minimum: 40 marks out of 100 in each individual paper under both the New and Old Scheme
- Group aggregate (New Scheme): 150 out of 300 (50%) — calculated by adding scores of all 3 papers in a group
- Group aggregate (Old Scheme): 200 out of 400 (50%) — calculated by adding scores of all 4 papers in a group
- Falling below 40 in even one paper means that group is not cleared, regardless of how high your overall total is
- Score 60 or more in any paper while failing the group overall to earn a paper-level exemption for the next 3 attempts
- Passing one group retains that result permanently — you only need to re-attempt the failed group
| Direct Link to CA Final May 2026 Result (OUT) |
CA Final May 2026 Qualifying Marks at a Glance
ICAI uses a dual-condition passing rule for CA Final. You must meet both the paper-wise floor and the group aggregate threshold at the same time. Clearing one condition while missing the other still results in a group failure. The same percentage thresholds — 40% per paper and 50% aggregate — apply to both the New Scheme and the Old Scheme, though the absolute aggregate numbers differ because the number of papers per group differs.
| Condition | New Scheme (3 papers per group) | Old Scheme (4 papers per group) |
|---|---|---|
| Minimum marks per paper | 40 out of 100 (40%) | 40 out of 100 (40%) |
| Group aggregate minimum | 150 out of 300 (50%) | 200 out of 400 (50%) |
| Exemption threshold | 60 or more marks in a paper | 60 or more marks in a paper |
| Exemption validity | 3 subsequent attempts | 3 subsequent attempts |
| Papers per group | 3 papers | 4 papers |
Paper-wise Minimum Marks for CA Final May 2026
Each CA Final paper carries 100 marks. You need a minimum of 40 marks in every paper to be eligible to pass that group. Scoring below 40 in even one paper means the group is not cleared, no matter how high your scores in the remaining papers are. The 40-mark threshold applies uniformly — there is no relaxation for papers considered more difficult.
Group I — New Scheme Papers and Minimum Marks
| Paper No. | Subject | Total Marks | Minimum Marks to Pass |
|---|---|---|---|
| Paper 1 | Financial Reporting | 100 | 40 |
| Paper 2 | Advanced Financial Management | 100 | 40 |
| Paper 3 | Advanced Auditing, Assurance and Professional Ethics | 100 | 40 |
| Group I Total | 300 | 150 (aggregate) | |
Group II — New Scheme Papers and Minimum Marks
| Paper No. | Subject | Total Marks | Minimum Marks to Pass |
|---|---|---|---|
| Paper 4 | Direct Tax Laws and International Taxation | 100 | 40 |
| Paper 5 | Indirect Tax Laws | 100 | 40 |
| Paper 6 | Integrated Business Solutions (Multidisciplinary Case Study) | 100 | 40 |
| Group II Total | 300 | 150 (aggregate) | |
Students who found Paper 2 (Advanced Financial Management) or Paper 6 (Integrated Business Solutions) challenging should pay close attention to whether they crossed the 40-mark floor in those subjects. A strong performance in Paper 1 or Paper 4 does not offset a score below 40 in any other paper of that group.
Group-wise Aggregate Marks Required to Pass
Beyond the per-paper minimum, you need a 50% aggregate in each group. Under the New Scheme with 3 papers per group, this means a total of 150 out of 300. Under the Old Scheme with 4 papers per group, this is 200 out of 400. The aggregate is the simple sum of your marks in all papers of that group.
| Scheme | Group | Total Marks | Minimum Aggregate to Pass | Percentage Required |
|---|---|---|---|---|
| New Scheme | Group I (Papers 1–3) | 300 | 150 marks | 50% |
| Group II (Papers 4–6) | 300 | 150 marks | 50% | |
| Old Scheme | Group I (Papers 1–4) | 400 | 200 marks | 50% |
| Group II (Papers 5–8) | 400 | 200 marks | 50% |
To illustrate: if you scored 55 in Paper 1, 48 in Paper 2 and 47 in Paper 3, your Group I total is 150 — exactly at the passing threshold, and every paper is above 40, so Group I is cleared. But if you scored 38 in Paper 1, 62 in Paper 2 and 55 in Paper 3 (total 155), Group I is failed because Paper 1 is below 40, even though the aggregate exceeds 150. If you attempted both groups, passing is assessed independently for each group and a passed group is retained permanently.
CA Final May 2026 Exemption Rules
ICAI grants a paper-level exemption when you score 60 or more marks in a paper but the overall group result is a fail. The exemption means you are not required to re-appear for that paper in your next 3 attempts. This is especially valuable for students who cleared some papers comfortably but fell short on the aggregate or on another paper.
| Scenario | Outcome |
|---|---|
| All papers ≥ 40 and group aggregate ≥ 150 (New Scheme) | Group Passed |
| Any paper < 40 (group fails regardless of aggregate) | Group Failed — no exemption for the paper below 40 |
| Paper scored ≥ 60 but group aggregate < 150 and all papers ≥ 40 | Paper Exemption Granted for the next 3 attempts |
| Paper scored ≥ 60 but another paper in same group is < 40 | Paper Exemption Granted for the 60+ paper; no exemption for the sub-40 paper |
| Student voluntarily re-attempts an exempted paper | Higher of the two scores is counted |
Exemptions carry forward automatically. You do not need to apply separately — ICAI reflects the exemption in the marksheet. An exemption lapses after 3 attempts from the attempt in which it was first granted, regardless of whether you appeared in those attempts.
How to Calculate Your CA Final Score
Use the steps below to self-check your CA Final May 2026 result before ICAI publishes it officially. Your self-assessment is based on personal recollection of the paper since model answers are released only after the result. The marks announced by ICAI are final and override any self-estimate.
- List your marks for each paper from your OMR sheet copy, rough notes, or memory.
- Check the per-paper floor first: Is every paper at or above 40? If any single paper is below 40, that group has not been cleared — stop here for that group.
- Add your Group I total: Sum Papers 1, 2 and 3. If the total is 150 or above and every paper met the 40-mark floor, Group I is cleared.
- Add your Group II total: Sum Papers 4, 5 and 6 and apply the same dual condition — aggregate ≥ 150 and every paper ≥ 40.
- Identify exemption-eligible papers: For any group that failed, note all papers where you scored 60 or more — those earn an exemption for your next 3 attempts.
- Both groups cleared? You have passed CA Final May 2026 and are eligible for ICAI membership, subject to completion of articleship requirements.
Quick Score Outcome Reference (New Scheme)
| Group Total | All Papers ≥ 40? | Outcome |
|---|---|---|
| 150 – 300 | Yes | Group Passed |
| 150 – 300 | No (at least one paper < 40) | Group Failed — paper shortfall |
| Below 150 | Yes | Group Failed — aggregate shortfall |
| Below 150 | No | Group Failed — both shortfalls |
CA Final May 2026 Qualifying Marks FAQs
Ques. What is the minimum marks required to pass CA Final May 2026?
Ans. You need at least 40 marks out of 100 in each individual paper and a minimum group aggregate of 150 out of 300 (New Scheme) or 200 out of 400 (Old Scheme) to pass CA Final May 2026. Both conditions must be met at the same time — clearing one while missing the other still means the group is failed.
Ques. What happens if I score 40 in all papers but my group total is below 150?
Ans. You will not pass the group. Scoring exactly 40 in all 3 New Scheme papers gives a group total of 120, which is below the required 150 aggregate. Both the paper-wise minimum of 40 and the group aggregate of 150 are compulsory and must be met simultaneously.
Ques. What is the CA Final May 2026 exemption rule?
Ans. If you score 60 or more marks in a paper but fail the overall group, ICAI grants a paper-level exemption valid for your next 3 attempts. You are not required to re-appear for that paper during those 3 attempts. If you voluntarily re-attempt an exempted paper, the higher of the two scores is counted.
Ques. Can I pass one group and carry it forward while re-attempting the other group?
Ans. Yes. If you appeared in both groups, each group is evaluated independently. A group you clear is retained permanently and you only need to re-attempt the group you failed in future sittings. There is no time limit on how long the passed group result is held.
Ques. How many papers are there in CA Final May 2026 under the New Scheme?
Ans. CA Final under the New Scheme has 6 papers across 2 groups, each carrying 100 marks. Group I consists of Paper 1 (Financial Reporting), Paper 2 (Advanced Financial Management) and Paper 3 (Advanced Auditing, Assurance and Professional Ethics). Group II consists of Paper 4 (Direct Tax Laws and International Taxation), Paper 5 (Indirect Tax Laws) and Paper 6 (Integrated Business Solutions).
Ques. When was the CA Final May 2026 result declared?
Ans. The CA Final May 2026 result was declared on June 27, 2026, by ICAI on its official portal at icaiexam.icai.org. Students can log in using their registration number and roll number to view their marks and result status.
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