CA Foundation May 2026 Result: Intermediate Registration, Exemptions and Re-attempt Dates

The CA Foundation May 2026 result is expected on 26 June 2026 — students who pass must register for CA Intermediate at the ICAI SSP portal immediately, while those who do not pass can re-attempt in November 2026 with the exam form opening in July.

Whether you cleared all four papers or are looking at exemptions and a fresh attempt, the steps you take in the days after the result shape your articleship start date. This guide covers CA Intermediate enrolment, subject-wise exemption rules, and key dates for the November 2026 Foundation exam.

• CA Foundation May 2026 result: expected 26 June 2026 on icaiexam.icai.org.
• Pass criteria: minimum 40% in each paper and 50% in aggregate (200 out of 400 marks).
• Score 60 or more in a paper while failing overall and you earn an exemption valid for 3 successive attempts.
• Register for CA Intermediate as soon as the result is out to start your 9-month study period at the earliest.
• November 2026 Foundation re-attempt: exam form expected July–August 2026, exam in early November 2026.

CA Foundation May 2026 Result — Date and How to Check

ICAI is expected to declare the CA Foundation May 2026 result on 26 June 2026 on its official result portal. The result will also be accessible on the main ICAI website and the SSP portal. Keep your registration number and roll number from your admit card ready before you check.

1. Go to icaiexam.icai.org.
2. Click the Foundation — May 2026 result link.
3. Enter your registration number and roll number.
4. Submit and download your result for your records.

ICAI also dispatches physical mark sheets by post to the address registered in your SSP profile. If your address has changed, update it in the portal before dispatch begins.

If You Passed: Steps to Register for CA Intermediate

Passing CA Foundation makes you eligible to enrol for CA Intermediate right away. Registering within a few days of the result maximises your study period before the next Intermediate exam cycle.

1. Log in to the ICAI SSP portal (ssp.icai.org) with your Foundation credentials.
2. Navigate to New Registration ? CA Intermediate.
3. Choose whether to register for Both Groups or a Single Group.
4. Upload the required documents (see the Documents section below for the full list).
5. Pay the registration fee and submit.
6. Save your Intermediate registration number for all future correspondence.

The registration fee is approximately ?15,000 for both groups and ?9,000 for a single group as per ICAI’s current fee schedule. Once registered, a 9-month mandatory study period begins. You become eligible for the CA Intermediate exam in the session that falls at least 9 months after your registration date.

You must also complete the Integrated Course on Information Technology and Soft Skills (ICITSS) — covering an IT module and an Orientation Programme — before you commence your 3-year articleship. ICITSS can be completed during the early months of your study period and does not block your Intermediate registration.

Subject-wise Exemptions — Rules and Validity

If you scored 60 or more marks in a paper but did not pass CA Foundation overall, ICAI grants you an exemption in that paper. Understanding this rule before filling the next exam form is essential.

For example, if you scored 68 in Paper 1 (Principles and Practices of Accounting) in May 2026 but failed overall, those 68 marks carry forward for your next three attempts. Focus preparation on the remaining non-exempted papers to clear the 50% aggregate.

November 2026 Re-attempt — Key Dates

Students who do not clear CA Foundation in May 2026 can appear for the November 2026 session. Based on ICAI’s schedule for previous years, the expected timeline is:

All dates above are expected based on previous year patterns and subject to ICAI’s official notification. Monitor icai.org for the official exam form schedule. If you hold exemptions from May 2026, tick the exemption checkbox correctly in the exam form — errors in this field cannot be corrected after submission.

Documents Needed for CA Intermediate Registration

Keep the following ready before starting your CA Intermediate registration on the ICAI SSP portal:

All files must be uploaded in the format and size specified on the SSP portal at the time of registration. ICAI typically accepts JPG or PDF uploads for each document.