ICAI declared the CA Foundation May 2026 result on June 26, 2026; overall and paper-wise appeared vs qualified statistics are available at icaiexam.icai.org.

Each session, the Institute of Chartered Accountants of India publishes a statistical report alongside the result, showing how many students registered, appeared, and qualified in CA Foundation. For May 2026, this covers all four papers and the aggregate position. Students who did not qualify can use these figures to benchmark their performance, identify which papers drove the most disqualifications, and plan for the next attempt.

  • CA Foundation May 2026 result declared on June 26, 2026 at icaiexam.icai.org.
  • Students need 40 marks out of 100 per paper and a total of 200 out of 400 in aggregate to qualify.
  • Both conditions are mandatory — a high aggregate does not compensate for a sub-40 score in any single paper.
  • All four CA Foundation papers carry negative marking of 0.25 marks per wrong answer, affecting both paper-wise and aggregate scores.
  • ICAI publishes registration, appearance, and qualification counts as part of the official result report on icaiexam.icai.org.
Direct Link: CA Foundation May 2026 Result and Pass Statistics (OUT)

CA Foundation May 2026 Overall Pass Statistics

The table below presents the overall pass statistics for CA Foundation May 2026 as published by ICAI. The qualified count reflects students who cleared the per-paper threshold in all four papers and met the aggregate requirement simultaneously.

Particulars CA Foundation May 2026
Total Registered As per ICAI official report
Total Appeared As per ICAI official report
Total Qualified As per ICAI official report
Overall Pass Percentage As per ICAI official report

Based on June 2023 and June 2024 session data, the May 2026 pass percentage is expected to fall in the range of 24%–30%, with over 1 lakh students appearing. ICAI releases the complete statistical report on or shortly after the result date at icaiexam.icai.org.


CA Foundation May 2026 Paper-Wise Statistics

CA Foundation has four papers, each carrying 100 marks. ICAI’s result report includes paper-wise data showing how many students appeared and how many scored 40 or above in each subject. The table below outlines the paper structure for May 2026; official paper-wise counts are available on icaiexam.icai.org.

Paper Subject Maximum Marks Qualifying Marks
Paper 1 Principles and Practice of Accounting 100 40
Paper 2 Business Laws 100 40
Paper 3 Quantitative Aptitude – Business Mathematics, Logical Reasoning and Statistics 100 40
Paper 4 Business Economics 100 40

Among the four papers, Paper 3 (Quantitative Aptitude) has historically seen the lowest pass rate across sessions. Its scope spans Business Mathematics, Logical Reasoning, and Statistics — three distinct areas that many students from non-mathematics backgrounds find difficult to prepare simultaneously. Paper 1 (Accounting) tends to have the highest pass rate, driven by its structured, practice-oriented nature. Students who fall below 40 in Paper 3 are among the most common non-qualifiers, even when their aggregate would otherwise be sufficient.


The table below compares CA Foundation appeared vs qualified data across recent ICAI sessions. November or December sessions typically see a higher absolute appearance count as students who did not qualify in the May or June sitting reappear alongside fresh registrations.

Session Total Appeared Total Qualified Pass Percentage
June 2023 1,03,517 25,860 24.98%
December 2023 1,37,153 41,132 29.99%
June 2024 Approx. 1 lakh+ Approx. 28,000–30,000 ~28%–30% (approx.)
May 2026 As per ICAI official release — June 26, 2026

The December 2023 session recorded the highest pass percentage among recent sessions at 29.99%, with 41,132 students qualifying out of 1,37,153 who appeared. The larger appeared count in that session reflects the combined pool of fresh registrations and students reappearing after June 2023. CA Foundation pass rates have remained broadly stable in the 24%–30% range across recent sessions.


CA Foundation Qualifying Criteria

To be declared qualified in CA Foundation, students must simultaneously satisfy two conditions set by ICAI:

  • Minimum 40 marks out of 100 in each paper — no paper can fall below this threshold regardless of aggregate performance.
  • Minimum 200 marks out of 400 in aggregate — the combined score across all four papers must reach 50%.

This dual-criteria system means a student with a strong aggregate can still be disqualified by a single sub-40 score in one paper. Equally, clearing all four papers individually is not sufficient if the combined score falls below 200. These two conditions explain why the overall qualified count in ICAI’s statistics is always lower than the number of students clearing any single paper in isolation.

The negative marking rule also affects qualification outcomes. A deduction of 0.25 marks per wrong answer across 100-mark papers can cumulatively push a paper score below 40, even for students who answered a reasonable number of questions correctly. This is particularly significant in Paper 3 where students often attempt more uncertain questions due to time pressure.

CA Foundation May 2026 Pass Statistics FAQs

Ques. When did ICAI release CA Foundation May 2026 pass statistics?

Ans. ICAI released the CA Foundation May 2026 result along with pass statistics on June 26, 2026 at icaiexam.icai.org.

Ques. What was the pass percentage in CA Foundation December 2023?

Ans. In December 2023, 41,132 students qualified out of 1,37,153 who appeared, giving an overall pass percentage of 29.99% — the highest among recent sessions as per ICAI official data.

Ques. What is the pass criteria for CA Foundation?

Ans. Students need a minimum of 40 marks in each paper (out of 100) and a minimum of 200 marks in aggregate out of 400. Both conditions must be satisfied simultaneously to be declared qualified.

Ques. Does CA Foundation have negative marking?

Ans. Yes. All four CA Foundation papers carry negative marking of 0.25 marks per wrong answer. This affects both per-paper scores and the aggregate, and can cause a student to fall below the 40-mark threshold in a paper even with several correct answers.

Ques. Which CA Foundation paper has the lowest pass rate?

Ans. Paper 3 — Quantitative Aptitude (Business Mathematics, Logical Reasoning and Statistics) — historically records the lowest paper-wise pass rate. Its broad scope across three distinct subject areas makes it particularly demanding for students without a strong school-level mathematics background.

Ques. Where can I check the CA Foundation May 2026 paper-wise statistics?

Ans. The official paper-wise statistics for CA Foundation May 2026 are published by ICAI as part of the result report at icaiexam.icai.org, under the results section for the May 2026 session.