What is the passing criteria for CA Foundation exam?
The CA Foundation passing criteria set by ICAI require students to score at least 40% marks in each paper and a 50% overall aggregate. This guide explains the complete criteria, and essential rules every CA aspirant must know before appearing for the exam.
When a student steps into professional commerce studies, the first thing they need to clear is the CA Foundation exam. The syllabus of this exam is manageable. But what confuses most students is the rules for passing, not the subjects. Simply put, in order to pass CA Foundation 2026, you will need to secure 40% marks in each of the four papers and an overall aggregate of 50% (which translates to 200 out of 400 total marks). In this article, we are giving you an idea of how ICAI evaluates the CA Foundation exam so you can prepare with clarity.
Also Check -Who is eligible for direct entry into the CA Intermediate course?
CA Foundation 2026 Paper Structure and Marks Distribution
Before talking about marks and passing rules, it helps to understand the basic layout of the exam. This is where many students realise why scoring patterns vary from subject to subject.
Overview of Subjects and Paper Types
TheCA Foundationlevel has four papers, a mix of written and objective formats. Here’s a simple layout:
Paper | Subject | Type | Marks |
Paper one | Principles & Practice of Accounting | Subjective | 100 |
Paper two | Business Laws & BCR | Subjective | 100 |
Paper three | Mathematics, Logical Reasoning & Statistics | Objective | 100 |
Paper four | Business Economics & BCK | Objective | 100 |
Subjective papers behave like traditional exams, while objective papers run on MCQs with negative marking. This difference plays a major role in how students score.
CA Foundation Passing Criteria 2026
Let’s move to the core of the topic and the rules that you must meet to clear the exam. These rules are fixed by ICAI and apply to every attempt.
Condition 1: Minimum Marks Must Be Secured
Each paper has a requirement of minimum 40 out of 100 to be considered as having passed. This rule doesn’t bend, failing one paper below 40 means failing the attempt, even if your overall total looks great.
Condition 2: Overall Aggregate Marks Requirement
Apart from scoring minimum marks in every paper, the combined marks in all the papers must be or above 200 marks which is 50% of total marks 400. So yes, both individual paper clearing and overall total matter.
Let’s take some examples.
Example 1: A Passing Case
Paper | Marks |
Paper one | 55 |
Paper two | 52 |
Paper three | 48 |
Paper four | 60 |
Total | 215 |
This student passes because:
All papers have 40 or more
Total is above 200
Example 2: Fail Due to One Paper
Paper | Marks |
Paper one | 70 |
Paper two | 65 |
Paper three | 38 |
Paper four | 72 |
Total | 245 |
Even with a strong total, Paper 3 is below 40. Hence, the result is a failure.
Example 3: Fail Due to Low Aggregate
Paper | Marks |
Paper one | 41 |
Paper two | 42 |
Paper three | 45 |
Paper four | 48 |
Total | 176 |
Although each individual paper meets the 40-mark requirement, if the combined score doesn’t reach 200, the attempt is still treated as failed.
Also Check -How many attempts are allowed for CA Foundation?
Important Rules for CA Foundation Students Often Miss
There are a few smaller rules that many students don’t learn until the last moment. They may look small but can change your preparation style.
No Negative Marking in Papers 1 & 2
The two written papers don’t carry any penalty for wrong answers. This means:
Attempt everything
Even partial answers can fetch marks
Presentation actually matters
Negative Marking Applies in Papers 3 & 4
In MCQ papers, each wrong answer costs you 0.25 mark. The negative mark discourages guesswork as the guesswork can lower the score so you have to be careful.
No Rounding Off of Marks
If you get 39.75, ICAI will not round it to 40. The marks printed are the marks considered.
No Exemptions in Foundation
In higher levels (Inter & Final), scoring 60+ gives exemptions. But in CA Foundation:
One can not exempt a single paper.
One must pass all the papers in that single attempt.
Quick Tips to Clear CA Foundation 2026
Once you know how marks are scored in the examination, it becomes convenient to create a strategy. Here’s a balanced and realistic strategy.
For Subjective Papers (Paper one & two)
Write neatly and show steps
Complete your answers even if not fully confident
Practice full-length answer-writing weekly
For Objective Papers (Paper three & four)
Do not randomly guess MCQs
Practice question banks andCA Foundation sample papers
Revise formulas frequently
General Study Plan Tips
Keep the last month purely for revision
SolveCA Foundation previous year question papersand at least 2-3 mock tests daily
Allocate more time to whichever papers you find weaker
Build consistency rather than aiming for perfection
The CA Foundation passing criteria look strict at first, but they’re actually quite logical once explained properly. You need a 40% minimum in each paper and a total of 50% overall, and these two rules shape how you should prepare for the exam. Both subjective paper and objective paper are evaluated differently so both require different approaches. Therefore, consistent routine, constant practices, revisions and awareness of the guidelines can make a huge impact.
Aspirants can rely onCollegeDekhomentors for personalised guidance. They can guide on achieving CA passing marks and strengthening concepts needed for exam success.Related Articles
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