CA Foundation Passing Marks 2026: Minimum Percentage, Aggregate Rules and What to Do After Failing an Exam

ICAI declared the September 2026 CA Foundation results on 6 November. Candidates need 40% in each paper and 50% overall to pass in one sitting. 

Key Highlights

  • A pass requires at least 40 out of 100 in each paper and 200 out of 400 across all four. 
  • In the September session, 19,736 of 1,04,240 candidates passed. The session’s pass rate was 18.93%.
  • Candidates retaking the exam sit all four papers again. The January 2027 exam form closes on 16 November without a late fee.

The Institute of Chartered Accountants of India (ICAI) released marks on its results portal. A candidate with 200 or more can still receive an unsuccessful result if a single paper falls below 40. The aggregate and the individual paper marks answer two different questions.

CA Foundation Passing Marks and Aggregate Rules

The four papers are Accounting, Business Laws, Quantitative Aptitude and Business Economics. Each carries 100 marks. ICAI applies both thresholds to the same attempt. For example, someone who scores exactly 40 in every paper has met the subject requirement but still needs another 40 marks across the four papers to reach 200 ICAI’s Foundation course FAQs.

AccountingBusiness LawsQuantitative AptitudeBusiness EconomicsTotal out of 400Result
39655759220Fail. Accounting is below 40.
45455055195Fail. The aggregate is below 200.
40505555200Pass. Both requirements are met.

The first two examples call for different revision plans. A candidate with 39 in Accounting needs to bring that paper up to 40 or higher while protecting the scores in the other three. A candidate on 195 has room to find those missing five marks across several subjects. In the two objective papers, Quantitative Aptitude and Business Economics, a wrong answer costs 0.25 marks. 

September 2026 Results and How to Check Your Scorecard

ICAI’s 18.93% pass rate describes how many candidates cleared this session. The minimum aggregate for an individual candidate is 50%. Kansika from Hisar and Mahek Gupta from Hyderabad shared All India Rank 1 with 361 out of 400 each. ICAI’s results were released in The Indian Express results report.

On the official Foundation result page, enter the six-digit roll number, registration number, and captcha. Open the scorecard and save a copy. For anyone planning another attempt, the marks against each paper are more useful for planning revision than the total alone. 

What to Do After Failing CA Foundation

Even a candidate who scored 60 or more in one subject must sit all four papers again. ICAI offers two ways to look more closely at the result through its Self Service Portal (SSP). 

  • Request verification if you suspect a recording error. ICAI checks issues such as incorrect totals and answers left unmarked. The September guidance lists a fee of ₹50 per paper. ICAI uses the marks awarded by the original examiner. 
  • Request a certified copy to review the evaluated work. The September guidance lists ₹100 per paper and a 30-day application period from the result date. ICAI also verifies the marks before supplying copies. 

Candidates planning to sit in January can submit the next exam form while verification is pending. Use the January form deadline even if the verification result is still pending in ICAI’s verification FAQs. 

January 2027 Retake Dates and Application Deadlines

ICAI opened January applications on 3 November. Eligible candidates must submit a fresh exam form in SSP, even if their course registration is still valid.

  • 16 November 2026, 11:59 pm IST. Form deadline without a late fee.
  • 19 November 2026, 11:59 pm IST. Final submission deadline with a late fee.
  • 3, 5, 7 and 9 January 2027. Foundation examination dates.

ICAI’s Board of Studies has scheduled two mock test series for candidates preparing for January. The first begins on 1 December and the second on 14 December.

FAQs

How does ICAI round fractional Foundation marks?

In Papers 1 and 2, ICAI rounds up fractions of at least half a mark. In Papers 3 and 4, any fractional mark rounds up.

How long does CA Foundation registration stay valid?

Foundation course registration stays valid for four years from the first eligible examination attempt. ICAI’s course FAQs say revalidation is unavailable at Foundation level once that period expires.

Can a candidate retake CA Foundation after passing?

ICAI’s guidance excludes candidates who have already passed from applying for or sitting Foundation again. A successful candidate cannot use a later attempt to improve the score. 

How much is the January 2027 exam fee in India?

The Foundation examination fee for an Indian centre is ₹1,500. A ₹600 late fee applies after 16 November, bringing the total to ₹2,100 during the late window. 

What does ICAI provide for objective papers when you request copies?

For Quantitative Aptitude and Business Economics, ICAI provides copies of the OMR answer sheets. For Accounting and Business Laws, it supplies copies of the evaluated answer books.

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