How to Score Passing Marks in CA Foundation Exam?
ICAI CA Foundation Exam 2026 ( CA Foundation )
Exam On - 18 Jan '26
CA Foundation January 2026 exam dates have been released. With only 2 months to go for the exam, eligible students have started focused preparation. Check here few tips to prepare for CA Foundation exam.
How to Score Passing Marks in CA Foundation Exam?
Chartered Accountancy course has three levels – Foundation, Intermediate and Final. This course is considered one of the toughest in India and requires multiple attempts to clear its exams. CA Foundation is first level of the CA course. Candidates can pursue this course after class 12th by enrolling into CA Foundation course level. While CA Intermediate and CA Final exams are of very high difficulty level, CA Foundation exam is not a cake-walk either.
In CA Foundation, the pass percentage is usually around 20 percent for any given session. CA Foundation exam is held thrice in a year – January, May and September. It is not easy to crack the exam in the first attempt. For many it is challenging to even score passing marks, which is 40 percent in every paper and 50 percent overall. So let us take a look at some aspects of CA Foundation exam preparation, with the help of which you can score passing marks, if not the highest.
The difficulty level of CA Foundation syllabus can be considered lower than CA Intermediate and CA Final but it is challenging as the syllabus is vast. Since it is the beginner's level course, it has topics that requires understanding of core concepts and principles. Given the extremely low pass percentage, CA Foundation is definitely not easy. It requires conceptual clarity of a number of topics related to business, accounting, taxation, laws, etc. and rigorous practice.
PCC or IPC is the first stage of the Chartered Accountancy course curriculum wherein only working knowledge of core and allied subjects is covered.
The objective of the PCC course is to lay a strong foundation for Chartered Accountants in the preparation and presentation of financial statements. In PCC, candidates also learn the computerized accounting system. The course curriculum includes the following subjects:
- Advanced Accounting (100 Marks)
- Auditing and Assurance (100 Marks)
- Law, Ethics, and Communication (100 Marks)
- Cost Accounting and Financial Management (100 Marks)
- Taxation (100 Marks)
- Information Technology and Strategic Management (100 Marks)
How to Score Passing Marks in CA Foundation Exam?
Usually, students have four months to prepare for the CA Foundation exam. So, they must judiciously use these 120 days. Check below some tips on how to utilize these days.
- Complete the CA Foundation syllabus in two months and keep the rest two months for practice and revision.
- CA Foundation has four papers. Pay equal attention to all four papers as you will need a minimum of 40 percent each. If you score less than the passing marks in any of the papers, you will have to appear for the exam in next session again.
- Divide your time and effort in such a manner that nothing is missed. For candidates from Commerce background, some of the chapters will be familiar so they can make preparation strategy accordingly.
- Accounting, Business Laws, Quantitative Aptitude and Business Economics are subject that cannot be mastered with theory only. Practice, practice and practice a lot.
- Make a daily, weekly and monthly plan. Set up targets and milestones so that you are well prepared by the time CA Foundation exam approaches.
- Study a minimum of 8 hours daily. Divide these 8 hours into theory and practice. On weekends, increase study hours to up to 12-14 and include revision.
- While, the best source to study for CA Foundation exam is ICAI study material, use it to make you own notes. Preparing notes will help you retain information for longer and these notes will be helpful in quick revision later.
- ICAI provides previous years’ CA Foundation questions paper, mock tests and revisionary tests, which are immensely helpful in gaining accuracy. Solving time bound mock tests will teach you time management, which is very crucial for the 3 hour CA Foundation test.
- Practice working fast on calculator. Learn short keys so that you can save time in calculation during the exam.
Also Read: Preparation tips to clear CA Foundation in first attempt
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CA Foundation Preparation Tips: Daily Revision
Coaching is but necessary for CA course, so majority of you must be taking coaching classes. However, despite coaching classes, you will need to do self-study.
No matter in which stage of CA Foundation exam 2026 preparation you are, do daily revision of whatever you’ve studied that day. It is important because, CA Foundation syllabus is vast and you will need to retain a lot of information in mind. So, in the 8-hours study plan, keep at least an hour aside for revision.
Read More:
The Integrated Professional Competence Course or IPCC examination is an improvised version of the PCC examination for Chartered Accountants in India. A student can register for IPCC after completing the CA CPT (Foundation) exam, without article registration.
After clearing the Group-I papers of the IPCC, the aspirant can register for the articles. Under the new scheme of IPCC, the student is eligible to appear for the final year examination during their last six months of their article ship.
All the candidates who had registered for the PCC examination on or before January 2009 were eligible to appear in the new version of the IPCC examination. They have to complete the nine months of the study course and a hundred hours of orientation course and Information Technology Training before taking up the final Group-II examination of CA Intermediate course.
The difficulty level of CA Final exams is the highest among all the as the course is vast and extensive. The CA Final exam includes papers such as Corporate & Economic Laws Part I: Corporate Law, Economic Laws, Strategic Cost Management and Performance Evaluation, Direct Tax Laws & International Taxation, Goods and Services Tax, Direct Tax Laws & International Taxation, etc. which are tough to crack. The pass percentage of CA Final exams is low as low as 25 per cent in a particular session and students need multiple attempts to clear this level. Even after completing the CA Foundation and CA Intermediate levels, candidates find it tough to clear the CA Final level.
The ICAI follows a fair method of evaluation of exam papers of candidates. Be it CA Foundation, CA Intermediate or CA Final exam papers, the ICAI checks the paper on merit of the arguments made. In theory paper, the points are given on language of the answer, clarity of the argument and presentation. In practical papers, marks are awarded if the answer is supported by working notes. If the answer is presented well, clearly in tabular format with working notes (showing calculation), it is sure to get marks. Students say that working notes help in getting grace marks.
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Vipra Shrivastava is MA in English Literature from Delhi University with extensive experience in content writing of over 14 years. She has been handling content for Management, Accounting and Commerce streams for 8
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Student Forum
Anything you would want to ask experts?Answered 6 days ago
Candidates have to carry a printout of CA Foundation admit card and a valid photo ID. They can carry any of the following:
· Aadhaar card
· PAN card
· Voter ID card
· Passport
· Driving License
A
Contributor-Level 6
Answered 6 days ago
Students should not carry phone, watch, smart watch, earphone, Bluetooth device or any electronic items to CA Foundation exam centre. They should also not carry books. Also, there is no provision of bag deposits at the centre, so they must not carry bag or valuables.
N
Contributor-Level 6
Answered 6 days ago
The options to select number of test cities in CA Foundation exam is 3. Students must select their preferred test location in order – 1, 2 and 3.
A
Contributor-Level 6
Answered 6 days ago
Changing test city option after release of CA Foundation admit card is not allowed. Candidates will have to appear for the exam at the location mentioned on the admit card only. '
A
Contributor-Level 6
Answered 6 days ago
There is no fee to be paid for changing test city during CA Foundation form correction process. Students can make changes in the form if they wish to.
Contributor-Level 10
The difficulty level of CA Intermediate exams is high. It is considered to be one of the toughest exams to crack due to the vast syllabus and multiple subjects. The pass percentage of CA Intermediate exam is low and candidates have to make multiple attempts to clear it. CA is a course, one can complete without coaching and guidance. Even though study material, test practices and other support is provided by the ICAI, it is not really possible to study by self. The topics and chapters are vast. They require guidance and practice as well as discipline and productive study hours.