What is the passing criteria for CA Foundation 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

The CA Foundation level has four papers, a mix of written and objective formats. Here’s a simple layout:

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

This student passes because:

• All papers have 40 or more

• Total is above 200

Example 2: Fail Due to One Paper

Even with a strong total, Paper 3 is below 40.  Hence, the result is a failure.

Example 3: Fail Due to Low Aggregate

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

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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 and CA Foundation sample papers

• Revise formulas frequently

General Study Plan Tips

• Keep the last month purely for revision

• Solve CA Foundation previous year question papers and 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.

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