CA Final Group 1 vs Group 2 Pass Percentage: 5-Attempt Trend

Based on the past five CA Final attempts (May 2024 to May 2026), Group 1 recorded a lower pass percentage than Group 2 in four out of five attempts, making Group 1 the consistently tougher group — the lone exception was January 2026, when Group 2 collapsed to just 9.76% against Group 1’s 21.03%.

The CA Final examination, conducted by ICAI, is the final milestone for Chartered Accountancy students. The exam is divided into two groups: Group 1 covering Papers 1 to 4, and Group 2 covering Papers 5 to 8 under the 2023 (New) Scheme. Knowing which group has historically been tougher helps you plan whether to appear for one group or both, and where to invest maximum preparation time. The May 2026 result, declared on 30 June 2026, showed Group 1 at 12.00% and Group 2 at 20.49%.

• CA Final May 2026 Group 1 pass percentage: 12.00%; Group 2: 20.49%.
• Group 1 has a lower pass rate than Group 2 in four of the past five attempts.
• Five-attempt average: Group 1 at 19.91% vs Group 2 at 22.88%.
• January 2026 reversed the trend — Group 2 fell to 9.76%, its lowest in recent history.
• May 2024 saw the highest pass rates: Group 1 at 27.35% and Group 2 at 36.35%.

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CA Final May 2026 Pass Percentage: Group 1 vs Group 2

ICAI declared the CA Final May 2026 results on 30 June 2026. The official pass percentages for each group are:

The gap between Group 1 and Group 2 in May 2026 is 8.49 percentage points, confirming that Group 1 remains the more difficult hurdle in this session. This continues the pattern seen in May 2024 and May 2025, where Group 2 consistently outperformed Group 1 in pass rate.

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Past Five Attempts: Group-wise Pass Percentage Table

The table below consolidates Group 1 and Group 2 pass percentages across the five most recent CA Final attempts, spanning from May 2024 to May 2026 and including the newer January session introduced by ICAI.

Reading across all five attempts:

• Group 1 was harder than Group 2 in 4 out of 5 attempts — May 2026, May 2025, November 2024, and May 2024 all show Group 2 with a higher pass rate.
• January 2026 is the only exception — Group 2 registered a historically low 9.76%, the lowest single-group pass rate across all five attempts reviewed.
• The widest gap favouring Group 2 was in May 2024 (36.35% vs 27.35%, a difference of 9 percentage points).
• The widest gap favouring Group 1 was in January 2026 (21.03% vs 9.76%, a difference of 11.27 percentage points).

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Group 1 Papers and Why Pass Rate Is Lower

Under the CA Final 2023 (New) Scheme, Group 1 includes the following four papers:

Financial Reporting (Paper 1) is widely considered the toughest paper in Group 1. It demands deep knowledge of Ind AS (Indian Accounting Standards), which are regularly updated, and requires high-precision application in unpredictable scenario-based questions. Even thoroughly prepared students can lose significant marks due to changes in standards or unexpected case study formats. Strategic Financial Management (Paper 2) is computation-heavy, covering derivatives, portfolio management, and forex under strict time limits. Students who are slow in calculations or leave portions of the syllabus unprepared frequently fail to meet the 40% per-paper minimum, pulling down the group average.

Papers 3 and 4 are largely theoretical but cover vast and frequently amended legislation (Companies Act, SEBI regulations), requiring consistent revision. Together, the four papers of Group 1 create a higher barrier to clearing the group aggregate in most attempts.

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Group 2 Papers and Performance Trends

CA Final Group 2 under the 2023 Scheme comprises:

Group 2 benefits significantly from Paper 6 (Integrated Business Solutions / Elective), which allows students to choose a specialisation and often yields stronger scores that lift the group average. Papers 7 and 8 on Direct and Indirect Tax, while extensive in syllabus, follow relatively predictable question patterns from year to year.

However, the January 2026 session proved that Group 2 is not consistently easier. When tax papers carry difficult interpretative questions — particularly around new GST provisions, amendments to international tax rules, or the Finance Act changes — Group 2 pass percentages can fall sharply. The 9.76% Group 2 pass rate in January 2026 is the clearest evidence that both groups carry real risk, and neither can be treated as a guaranteed pass.

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Factors Influencing CA Final Pass Percentage

Several factors determine how high or low the pass percentage is in any given CA Final attempt:

• Paper difficulty: ICAI moderates difficulty across sessions. A particularly tough Paper 1 or Paper 7 directly reduces the pass rate for that group in that attempt.
• Student composition: May sessions typically attract more fresh students with longer preparation time, often resulting in higher pass percentages. Subsequent sessions within the same year see a higher share of repeat students targeting a second attempt.
• Syllabus changes: The transition to the 2023 New Scheme brought initial unfamiliarity. Earlier attempts under the new scheme recorded lower pass rates as students adapted to revised patterns and question formats.
• Elective scoring in Group 2: Paper 6 scoring flexibility consistently provides Group 2 students a small but meaningful buffer over Group 1 in most attempts.
• 40% per-paper minimum rule: ICAI requires a minimum 40% in each individual paper and 50% aggregate in the group. A student who scores above 50% overall but below 40% in one paper fails the entire group — this rule amplifies the impact of a single hard paper on overall pass statistics.