CA Final May 2026 Group I Pass Percentage: Paper-Wise Analysis

The CA Final May 2026 Group I pass percentage is expected to be announced on June 27, 2026, and based on historical trends, it is likely to range between 10% and 15% — with Financial Reporting remaining the toughest paper and Advanced Auditing the most scoring among Group I subjects.

The Institute of Chartered Accountants of India (ICAI) conducts CA Final exams in May and November each year. Group I of the CA Final New Scheme covers Paper 1 (Financial Reporting), Paper 2 (Advanced Financial Management — AFM), Paper 3 (Advanced Auditing, Assurance and Professional Ethics), and Paper 4 (Corporate and Economic Laws). Results for the May 2026 session will be published on the official ICAI portal at icaiexam.icai.org. This article analyses expected paper-wise pass percentages for CA Final May 2026 Group I based on past ICAI data and student feedback from this session.

• CA Final May 2026 Group I results are expected on June 27, 2026 on icaiexam.icai.org.
• Based on historical data, the expected overall Group I pass percentage is 10%–15%.
• Financial Reporting (Paper 1) is historically the hardest Group I paper with lower individual pass rates.
• Advanced Auditing (Paper 3) typically records the highest pass percentage within Group I.
• Students must score at least 40 out of 100 per paper and 200 out of 400 in aggregate to pass Group I.
• Results are released on the official ICAI exam portal — icaiexam.icai.org — and via SMS to registered numbers.

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CA Final May 2026 Group I — Expected Results Overview

The CA Final May 2026 examination was conducted by ICAI in May 2026. Group I students appeared for Paper 1 (Financial Reporting), Paper 2 (Advanced Financial Management), Paper 3 (Advanced Auditing, Assurance and Professional Ethics), and Paper 4 (Corporate and Economic Laws). Results are expected to be out by June 27, 2026, on icaiexam.icai.org.

Based on student feedback from this session and paper difficulty trends, the overall Group I pass percentage for May 2026 is expected to be around 10%–15%. May sessions historically see slightly higher pass percentages than November sessions due to better preparation time available to students before the exam.

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Paper-Wise Expected Pass Percentage for CA Final May 2026

ICAI releases the overall Group I pass percentage in its official press release after the result. Paper-level pass rates can be estimated based on difficulty analysis and historical student performance. The table below shows expected paper-wise pass percentages for CA Final May 2026 Group I based on past ICAI trends.

Financial Reporting (Paper 1) Analysis

Financial Reporting consistently ranks as one of the most challenging papers in Group I. The syllabus covers Ind AS standards, consolidated financial statements, complex accounting treatments, and financial instruments. Based on recent session trends, paper-level pass rates for Financial Reporting have typically ranged between 30% and 42%. Students who focus on Ind AS application and practise ICAI Study Material problems tend to perform better in this paper.

Advanced Financial Management (Paper 2) Analysis

AFM is numerically intensive, covering derivatives, portfolio management, mergers and acquisitions, and foreign exchange risk management. It is considered equally challenging as Financial Reporting, with expected paper-level pass rates in the 30%–40% range. A student’s ability to solve multi-step numerical problems under time pressure significantly impacts their score in this paper.

Advanced Auditing, Assurance and Professional Ethics (Paper 3) Analysis

Advanced Auditing is generally the most scoring paper within Group I. It is more theory-based, covering Standards on Auditing (SAs), professional ethics, audit procedures, and special audits. Expected paper-level pass rates range between 45% and 55%. Students who master the SAs and practise case-study-based questions consistently report better performance in Paper 3.

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Historical Group I Pass Percentage Trends

Reviewing past ICAI result data helps understand where the May 2026 pass percentage is likely to land. The table below shows Group I overall pass percentages for recent CA Final sessions under the New Scheme. Past session figures are approximate and based on publicly available ICAI data.

The data shows that May sessions historically post higher Group I pass percentages compared to November sessions. This is attributed to students having more preparation time available. For May 2026, the expected range of 10%–15% aligns with this historical pattern.

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Minimum Marks to Pass CA Final Group I

To pass Group I of the CA Final examination, students must satisfy both of the following conditions simultaneously:

• Minimum per-paper score: 40 out of 100 (40%) — failing to score 40 in any single paper means the student fails Group I for that attempt, regardless of aggregate.
• Minimum aggregate score: 200 out of 400 (50%) — the combined score across all four Group I papers must be at least 200.

ICAI’s exemption policy allows students who score 60 or above in any paper to carry that exemption forward for the next three consecutive attempts if they fail the group overall.

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What to Do After CA Final Group I Result

Once the CA Final May 2026 Group I result is declared on June 27, 2026, follow these steps:

1. Check your result on icaiexam.icai.org using your registration number and roll number.
2. Download and save your marksheet for future reference and ICAI records.
3. If you passed Group I, begin preparation for CA Final Group II — or attempt both groups together in the November 2026 session.
4. If you did not pass Group I, note any exemptions earned (papers where you scored 60 or above) and register for the next attempt accordingly.
5. For any result discrepancy, apply for certified copies or revaluation within the deadline ICAI notifies after the result.

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