240 marks out of 400 in CA Foundation May 2026 is a safe passing score — it equals 60% aggregate, which is 40 marks above the minimum pass threshold of 200, provided you have scored at least 40 marks in each individual paper.

CA Foundation May 2026 results are expected on June 29, 2026 on the official ICAI portal at icaiexam.icai.org. With four papers of 100 marks each and a dual pass condition — 50% aggregate plus 40% per paper — a total of 240 marks gives students a comfortable buffer above the minimum. This article breaks down exactly what 240 marks means for your result, paper-wise safety thresholds, and exemption eligibility.

  • CA Foundation May 2026 total marks: 400 (100 marks per paper across four papers)
  • Minimum aggregate required to pass: 200 marks (50%)
  • Minimum per paper required to pass: 40 marks (40%)
  • 240 marks = 60% aggregate — 40 marks above the aggregate pass line
  • At 60% average per paper, you are eligible for paper-level exemptions in any paper where your individual score is 60 or above
  • CA Foundation May 2026 result is expected on June 29, 2026
Direct Link to CA Foundation May 2026 Result (Expected June 29, 2026)

CA Foundation May 2026 Total Marks and Passing Criteria

The CA Foundation exam is conducted by ICAI across four papers, each carrying 100 marks, for a total of 400 marks. To be declared passed, students must satisfy both of the following conditions at the same time:

  • Score at least 40 marks (40%) in each individual paper
  • Score at least 200 marks (50%) in aggregate across all four papers

Falling below 40 in even one paper results in a fail, regardless of the aggregate total. This dual condition makes per-paper performance as important as the overall score.

Paper Subject Total Marks Minimum Marks to Pass
Paper 1 Accounting 100 40
Paper 2 Business Laws 100 40
Paper 3 Quantitative Aptitude 100 40
Paper 4 Business Economics 100 40
Total 400 200 (aggregate)

Is 240 Marks Safe in CA Foundation May 2026?

Yes, 240 marks is a safe score in CA Foundation May 2026, subject to the individual paper condition being met. Here is why:

  • 240 out of 400 = 60% aggregate, which is 40 marks above the 200-mark (50%) pass threshold
  • The 40-mark aggregate buffer means the score sits firmly in the pass zone with no marginal risk
  • A 60% overall average also makes you eligible for paper-level exemptions in papers where your individual score is 60 or more

However, 240 marks is only safe if every paper score is 40 or above. A student with 240 aggregate but only 38 in one paper would still fail. The table below shows common safe and borderline scenarios at 240 total marks.

Scenario Paper 1 Paper 2 Paper 3 Paper 4 Total Result
Balanced pass 60 60 60 60 240 Pass
Uneven but safe 70 65 60 45 240 Pass
Borderline per paper 80 80 40 40 240 Pass
Fail scenario 88 80 38 34 240 Fail (Paper 3 and 4 below 40)

The fail scenario above shows that aggregate alone does not guarantee a pass. Students must check their individual paper marks once the result is out on June 29, 2026.


Paper-wise Score Distribution at 240 Marks

Since 240 total marks can come from many different paper-wise combinations, it is important to understand the safe floor per paper. At a balanced distribution of 60 marks per paper, each score sits 20 marks above the individual pass threshold of 40, making the score comfortably safe.

Paper Subject Average Score at 240 Total Minimum Safe Score Safety Buffer
Paper 1 Accounting 60 40 +20 marks
Paper 2 Business Laws 60 40 +20 marks
Paper 3 Quantitative Aptitude 60 40 +20 marks
Paper 4 Business Economics 60 40 +20 marks

Students who score unevenly across papers should verify that no paper has dropped below 40. Any shortfall in one paper cannot be compensated by higher marks in another.


Previous Year CA Foundation May Pass Percentages

CA Foundation pass rates have historically ranged between 20% and 30%, making it one of the more competitive professional foundation exams. Based on previous year trends, students scoring 55% or above in aggregate with no paper below 40 have consistently cleared the exam. A score of 240 marks (60%) places students in a safe band above the typical passing score range.

Exam Session Approximate Students Appeared Pass Percentage (Based on Trends)
CA Foundation May 2025 ~2,50,000 ~22–26%
CA Foundation Nov 2024 ~2,20,000 ~25–30%
CA Foundation May 2024 ~2,40,000 ~19–23%
CA Foundation Nov 2023 ~2,10,000 ~24–28%

Given the low overall pass rates, a score of 240 marks (60%) puts you well ahead of the majority of students who appear for the exam. The figures above are based on previous year trends and the CA Foundation May 2026 pass percentage will be published with the official result.


Exemption Eligibility at 240 Marks

ICAI grants a paper-level exemption to students who score 60 marks or more in an individual paper but fail the overall exam due to a low score in another paper. The exemption is valid for the next three consecutive attempts, and students need not re-appear in the exempted paper.

Condition Exemption Status
Score ? 60 in a paper but fail overall Exemption granted — paper carried forward for 3 attempts
Score ? 60 in all papers and pass overall Not applicable — you have already cleared the exam
Score < 60 in a paper, regardless of overall result No exemption in that paper
Aggregate < 200 but individual papers ? 60 Exemption valid in papers ? 60; must re-appear in remaining papers

If you score 240 total and pass all four papers with 40 or more in each, you clear CA Foundation May 2026 outright and exemptions do not apply. The exemption rule benefits students who perform strongly in some papers but fall short in one or two — and a 240-aggregate student who fails only due to one paper below 40 can retain the scores in papers where they scored 60 or more.

CA Foundation May 2026 Safe Score FAQs

Ques. Is 240 marks enough to pass CA Foundation May 2026?

Ans. Yes, 240 out of 400 equals 60% aggregate, which is 40 marks above the 200-mark (50%) pass threshold. You will pass provided you have scored at least 40 marks in each individual paper.

Ques. What is the total marks for CA Foundation 2026?

Ans. CA Foundation carries a total of 400 marks — four papers of 100 marks each (Accounting, Business Laws, Quantitative Aptitude, and Business Economics).

Ques. What is the minimum aggregate to pass CA Foundation May 2026?

Ans. Students need a minimum aggregate of 200 marks (50%) across all four papers, along with at least 40 marks (40%) in each individual paper, to be declared passed.

Ques. Can a student with 240 total but 38 in one paper pass CA Foundation?

Ans. No. Even with a total of 240 marks, scoring below 40 in any single paper results in a fail declaration. The per-paper minimum of 40 marks is mandatory regardless of the aggregate score.

Ques. When will CA Foundation May 2026 results be declared?

Ans. CA Foundation May 2026 results are expected to be declared on June 29, 2026 on the official ICAI portal at icaiexam.icai.org.

Ques. Does scoring 240 marks in CA Foundation May 2026 make you eligible for exemption?

Ans. If you score 240 total and pass all papers with 40 or more in each, you clear the exam outright and exemptions do not apply. If you fail overall but score 60 or more in any individual paper, those papers will be exempted for the next three consecutive attempts.