ICAI CA Foundation Result 2026: CA Foundation Scorecard Link & Merit List (January)

The passing marks for CA Final is minimum of 40 per cent aggregate in each individual subject and 50 per cent aggregate of all the subjects at one sitting in either both the groups or a single group. Candidates who do not score the minimum percentage, have to take the exam again in the next cycle.

Students can make as many attempts as they can because, to complete the Chartered Accountancy course, one needs to clear all the course levels with passing marks. The CA course is of a very high difficulty level and even the toppers manage to score not more than 70-75 per cent. A large number of students cannot clear a course level in one go. The pass percentage hovers around 25 to 30 percent.

Yes, the candidates can apply for scorecard verification after the result announcement. The facility is available for all three course levels. The window for rechecking of a particular CA course opens a day after announcement of the result. Candidates can apply for scorecard verification within a month of result announcement along with a demand draft of INR 200 in favour of the Secretary, The Institute of Chartered Accountants of India, payable at New Delhi. The fee is non-refundable and the result of rechecking will be final. Students can’t apply for rechecking more than once.

Check below category wise CA Pass Percentage Foundation January 2025:

In June 2023, a total of 24.98 % students cleared the CA Foundation level. Percentage of male candidates was more than percentage of females. Given below is the pass percentage and related data for the ICAI CA Foundation exams held in June 2023.

Candidates need to score 40 per cent in each paper of every group/course level and 50 per cent in aggregate in all the papers of a group/course level. This minimum mark criterion is applicable to all three courses - CA Foundation, CA Intermediate and CA Final. Candidates cannot move to the next level of the Chartered Accountancy course until they clear the previous level. A very few percentage of candidates get a high score as the scores of All India toppers are usually below 75%. Candidates can take any number of attempts to clear a course level. The process includes practical training as well.

After completing CA Final course, students can start independent practice or join an auditing firm as chartered accountant or analyst. Top job options for certified CAs are Finance Manager, Tax Manager, Certified Public Accountant, Teacher, Civil or Government Service, to name a few. They can also go for other professional courses such as MBA/PGDM to make a career in corporate finance. If one wishes to start independent practice, they need to set up a firm as a sole-proprietorship or in partnership. Also Read: CA career scope and job profiles

ICAI released the CA Foundation pass percentage (June 2024) along with the result. Check below the details:

As per the data released by the ICAI, the overall CA Foundation pass percentage of December 2023 exam was 29.99%. The passing percentage of male candidates was marginally higher than female candidates. Check the table below for category-wise CA Foundation December 2023 pass percentage:

In the CA course, candidates can make any number of attempts until they clear a particular level. They will be eligible to register for the next level only after clearing the previous level. For example, a candidate needs to clear the CA Foundation level to be able to register for CA Intermediate. For appearing in CA Final exams, a candidate needs to clear both Foundation and Intermediate levels.
Since, the level of difficulty of this course is very high, a maximum percentage of students make multiple attempts. Candidates who decide to pursue CA course, need to make sure that they are well prepared to a marathon of studies, preparation and exams.

Hope this helps!!!

The criteria for shortlisting candidates for placements is determined by participating organizations themselves. The maximum number of shortlisting by recruiting entities cannot exceed 10 times the number of vacancies they declared for Chartered Accountancy.

Also, the participating organisations usually shortlist candidates depending upon overall educational qualifications, number of attempts, other attributes, Completion of Articleship training and in case a greater number of candidates qualify selection criteria companies may choose on random basis as per their choice.

Organisations participating in Campus Placement Programme prefer that the candidates selected by them should be ready to join the organisations immediately and should not claim that their Articleship training is pending and require more time to join.

The CA Foundations pass percentage has been released along with September 2024 result:

Candidates can download CA Foundation scorecards from ICAI website by using login credentials. Check the process to follow:

• Visit ICAI website
• Click on CA Intermediate, CA Final or CA Foundation
• Enter ICAI roll number and registration number 
• Enter CAPTCHA code as displayed 
• Click on 'submit' and check your CA result

Candidates can check their results of CA Foundation, CA Intermediate and CA Final exams on the official websites of ICAI – icaiexam.icai.org,  caresults.icai.org and icai.nic.in. To check the result cum scorecard, candidates have to log in to their ICAI account. They can do so by using the login ID and password created at the time of exam form filling. The ICAI shares scorecard download link for the specific course at its website. Candidates have to locate the link and click on it to be able to login in the result dashboard. Candidates can also check the merit list of any course through the same process.

The CA Intermediate and Final exam results are announced on the same day and CA Foundation result is announced on a separate date. The CA Foundation exam results are announced a few days after the announcement of CA Intermediate and CA Final results for a particular session. For example, the CA Inter and CA Final results of May 2023 were released in July and CA Foundation result of the same session was announced in August 2023. The CA result announcement date for each course is announced by the ICAI beforehand. The announcement is made on the website and social media platforms so that students know the when to download their scorecards.

The minimum eligibility criteria for pursuing CA course is class 12 pass or equivalent from a recognised institute or university. Candidates who have completed graduation can directly take admission at CA Intermediate level. Check below:

CA Foundation Eligibility Criteria

• Candidates who have passed Class 12 or equivalent examination from a recognised board are eligible.

 Candidates who have:

• Registered with Board of Studies on or before 30 June of the examination year
• Changed to CA Foundation Course with Board of Studies of ICAI on or before September 7 of the examination year.

CA Intermediate Eligibility Criteria 

• Candidates who have passed CA Foundation examination or equivalent examination are eligible
• Candidates who have registered for previous CA Intermediate exam as per syllabus under paragraph 2 or 2A of Schedule B or Professional Education (Course-II), Professional Competence Course and converted into Intermediate (IPC) Course/ Accounting Technician Course (ATC) are eligible
• Candidates who have completed graduation or post-graduation in any stream from a recognised institute of India are also eligible

CA Final Eligibility Criteria

• Candidates who have passed the CA Intermediate examination or Professional Education Examination – II/PCC/IPCC, are eligible to apply for the CA Final exam
• They must also have completed 3 years or 3½ years or must be due to complete, as the case may be, of article training as on the date of filling the form
• For PE-II stream student and PE-II stream students converted to IPCC – Also, they must be serving the last twelve months of articled training including excess leave, if any, and due to complete 3 years on or before October 31 of the examination year.
• For PCC stream students - The candidate must be serving the last six months of articled training including excess leave if any, and due to complete 3½ years on or before 30th April of the examination year
• For Intermediate IPCC students – The candidate must be serving the last six months of training including excess leave if any, and due to complete 3 years on or before April 30 of the examination year.
• For students converted from PE-II to PCC as well as for students converted from PE-II to PCC and then to IPCC - The candidate must be serving the last twelve months of training including excess leave if any, and due to complete 3½ years articles on or before October 31 of the examination year.
• Candidates who have taken termination are advised to re-register for the balance period of training

Ernst & Young (EY), PricewaterhouseCoopers (PWC), Klynveld Peat Marwick Goerdeler (KPMG) and Deloitte are the top private companies that hire CAs. They are known as The Big Four. CA professionals can seek employment in these companies as well as other enterprises if they don't want to practice independently.

The ICAI has its own placement cell to, through which it provides placements to candidates who complete the Chartered Accountancy course. Some of the top companies that participate in the campus placements are Infosys, Pankaj Somaiya Associates LLP, Prism Johnson Limited, Tata Consultancy Services Ltd, Bandhan AMC Ltd, Mahindra Rural Housing Finance Limited, Hindalco Industries, Ford Motor Private Limited, LIC Housing Finance Ltd, Axis Bank among others.