CA Foundation May 2026: How to Score 60 Marks for Exemption

The CA Foundation May 2026 safe score for exemption is 60 marks out of 100 (60%) in each paper — students who secure this threshold in any paper but do not clear the overall aggregate are exempted from re-appearing in that paper in their next attempt.

CA Foundation May 2026 results are expected on or around June 29, 2026 on the official ICAI portal icaiexam.icai.org. With four papers of 100 marks each, understanding the exact exemption threshold and adopting paper-wise strategies can significantly reduce your exam load if you do not pass in this attempt. This article breaks down the 60-mark safe score paper by paper and tells you how to reach it.

• CA Foundation has 4 papers, each of 100 marks — total 400 marks.
• Minimum passing marks: 40 marks (40%) per paper and 200 marks aggregate (50%).
• 60 marks (60%) in a paper earns exemption from that paper in the next attempt if you do not pass overall.
• Exemption is valid for 3 consecutive attempts after the attempt it was secured in.
• Papers 2, 3, and 4 are objective (MCQ) with negative marking of 0.25 marks per wrong answer; Paper 1 is subjective with no negative marking.
• CA Foundation May 2026 results are expected around June 29, 2026 on icaiexam.icai.org.

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CA Foundation May 2026 Exemption Rule Explained

Under ICAI rules, a CA Foundation student who scores 60 marks or more (60%) in a paper but does not pass overall is granted an exemption in that specific paper. In the next attempt, the student does not re-appear in the exempted paper and the marks secured earlier are carried forward as-is.

Key conditions you must know:

• Exemption applies only when the student fails to pass overall in that attempt — clearing all four papers means registration simply moves forward.
• The exemption is valid for three consecutive attempts immediately following the attempt where it was earned.
• Students with an exemption in one or more papers must secure 50% aggregate on the remaining papers they actually sit in.
• There is no carry-forward of exemption once all three attempts lapse — you must re-appear in that paper from scratch.

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Paper-wise Safe Score Breakdown for May 2026

The table below shows the safe score for exemption in each CA Foundation May 2026 paper alongside the minimum passing marks and exam format:

The overall aggregate to pass CA Foundation is 200 marks out of 400 (50%). Scoring 60+ in a paper is the threshold for exemption in that paper only and does not guarantee overall passing.

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How to Score 60 Marks in Paper 1: Accounting

Paper 1 (Principles and Practice of Accounting) is a 100-mark subjective paper with no negative marking. Since every mark is yours to keep, the strategy here is maximum attempts with structured answers.

• Journal entries and ledger accounts are high-weightage topics — master the rules of debit and credit and practice from ICAI study material daily.
• Final Accounts (Trading, P&L, Balance Sheet) typically carry 20–25 marks; scoring well here alone brings you close to the 60-mark target.
• Focus on Depreciation, Bills of Exchange, and Bank Reconciliation Statement — these are tested in almost every paper.
• Since there is no negative marking, attempt every question; step marks for working steps are credited even for partially correct answers.
• Use proper accounting formats and neat presentation — examiners award presentation marks in subjective papers.
• Target 6–7 full questions correctly across the paper to comfortably cross 60 marks.

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How to Score 60 Marks in Paper 2: Business Laws

Paper 2 (Business Laws) is a 100-mark objective (MCQ) paper with negative marking of 0.25 per wrong answer. To reach 60 marks, you need to answer at least 65–68 questions correctly while keeping wrong answers minimal.

• The Indian Contract Act, 1872 carries the highest weightage — understand offer, acceptance, consideration, void agreements, and discharge of contracts thoroughly.
• Study the Sale of Goods Act and Negotiable Instruments Act from ICAI study material; statutory definitions and section-specific MCQs are common.
• The Indian Partnership Act and LLP Act are shorter acts but consistently tested — cover them completely.
• Avoid guessing on difficult MCQs — with negative marking, a wrong answer cancels out 0.25 marks; skip if genuinely unsure.
• Practice previous years’ ICAI question papers to identify the most frequently tested provisions in each Act.

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How to Score 60 Marks in Paper 3: Quantitative Aptitude

Paper 3 (Quantitative Aptitude) covers Business Mathematics, Logical Reasoning, and Statistics. It is a 100-mark objective paper with ?0.25 negative marking. Accuracy over speed is the key principle here.

• Business Mathematics (Ratio, Proportion, Matrices, Time Value of Money, Permutations and Combinations) rewards formula mastery — these yield reliable marks with practice.
• In Logical Reasoning, sequences, series, coding-decoding, and arrangement-based problems are solvable quickly once you recognise the pattern — prioritise these for speed.
• Statistics topics such as Mean, Median, Mode, Standard Deviation, Correlation, and Regression are formula-driven; practising numericals builds speed and reduces errors.
• Allocate preparation time roughly as: 40% on Statistics, 35% on Business Mathematics, and 25% on Logical Reasoning — Statistics has the highest mark share.
• Solve at least 10 full mock tests before the exam; this paper demands both conceptual clarity and calculation speed under time pressure.

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How to Score 60 Marks in Paper 4: Business Economics

Paper 4 (Business Economics) is a 100-mark objective paper with ?0.25 negative marking covering microeconomics, macroeconomics, money and banking, and Indian economic development.

• Demand-supply analysis, elasticity of demand, and production theory are core micro topics that appear consistently and are conceptually approachable.
• Study national income accounting, banking and monetary policy, and fiscal policy from the macro section using ICAI study material — these carry significant marks.
• The Indian Economic Development portion has factual MCQs on key government schemes, GDP data, and trade policy — make concise notes on facts and statistics.
• Keep track of recent economic indicators for India such as inflation rates, repo rate changes, and budget highlights; these appear as current-affairs MCQs.
• As with Paper 2, skip questions you are genuinely unsure about — the negative marking makes blind guessing counterproductive when targeting 60+.

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Benefits of Securing Exemption in CA Foundation May 2026

Reaching 60 marks in one or more papers has clear strategic advantages if you do not pass overall in May 2026:

• Reduced exam load — you appear in fewer papers in the next attempt, freeing preparation time for papers where you need improvement.
• Higher pass probability in the next attempt — a smaller paper set lets you focus deeply and score higher in remaining papers to meet the aggregate.
• Scores are locked in — marks in exempted papers are carried forward as-is with no risk of scoring lower in a re-attempt.
• 3 attempts of flexibility — the exemption window covers three consecutive attempts, letting you plan your timeline without pressure.
• Psychological confidence — knowing certain papers are already secured removes exam anxiety and improves overall performance in remaining papers.