CA Foundation May 2026 Exemption: How 60+ Marks Carry Forward

CA Foundation May 2026 results are expected on June 26, 2026, and students who score 60 or more marks in any paper — but do not clear the overall exam — will automatically earn an exemption that carries those marks forward to future attempts.

The Institute of Chartered Accountants of India (ICAI) provides an exemption facility under CA Foundation rules to reward strong subject-level performance. If a student scores 60 or more marks out of 100 in any paper during an attempt, that paper is exempted for the next three consecutive attempts. The exempted marks are carried forward automatically; the student does not need to reappear in that paper, and the marks are counted as-is in the aggregate calculation. This rule is particularly important for students reviewing their May 2026 results and planning their next attempt.

• CA Foundation has 4 papers, each carrying 100 marks (400 marks total).
• Pass criteria: minimum 40 marks (40%) in each paper and minimum 200 marks (50%) in aggregate.
• Exemption is granted when a student scores 60 or more marks in a paper.
• Exemption is valid for 3 consecutive attempts following the attempt in which it was earned.
• Exempted paper marks carry forward automatically — no re-registration or re-appearance is required.
• Students cannot voluntarily waive or retake an exempted paper during the validity window.

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What is the CA Foundation Exemption Rule?

The CA Foundation exemption rule is an ICAI provision that allows students who perform exceptionally well in individual papers — but fail to clear the exam overall — to carry those paper marks forward. A student who scores 60 or more marks out of 100 in a paper is said to have earned an exemption in that paper. In all subsequent eligible attempts, the student is not required to sit for that paper; the marks obtained originally are automatically counted toward the aggregate. This prevents students from losing strong scores simply because they fell short in other papers during the same attempt.

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Which Papers Are Eligible for Exemption?

All four papers in the CA Foundation exam are eligible for the exemption benefit. A student can earn exemptions in one, two, three, or all four papers in a single attempt, provided they score 60 or more in each such paper. The four CA Foundation papers are listed below.

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How 60+ Marks Carry Forward to the Next Attempt

When a student earns an exemption in May 2026, the marks obtained in that paper are recorded and carried forward to the next attempt. The student appears only in the remaining non-exempted papers. The exempted paper marks are automatically included in the aggregate calculation by ICAI. Below is a worked example showing how this operates.

In this scenario, the student need only appear for Paper 2 and Paper 4 in the next attempt. Papers 1 and 3 marks (72 and 65) are automatically included in the aggregate without any action needed from the student.

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Exemption Validity: How Many Attempts Does It Last?

An exemption earned in the CA Foundation May 2026 exam is valid for the next 3 consecutive attempts. This means the carried-forward marks will apply for the November 2026, May 2027, and November 2027 attempts. If the student does not clear the exam within these three attempts, the exemption lapses and the student must appear in all papers again from scratch. Students should plan their preparation to make the most of the exemption window.

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How the Aggregate is Calculated with Exemptions

When a student appears in a future attempt with one or more active exemptions, the aggregate of 400 marks is computed using all four papers. The exempted paper marks from the earlier attempt are used in place of current attempt marks. The student must still score at least 40 marks in each non-exempted paper and must achieve at least 200 marks in total. The following example illustrates a passing scenario.

In this example the student clears the exam because all individual papers meet the 40-mark minimum and the aggregate of 242 meets the 200-mark (50%) threshold.

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Key Conditions to Pass with Exemptions

Students using exemptions in a future attempt must satisfy the same overall pass criteria as any other student. The following conditions must all be met for the exam to be declared passed.

• Minimum 40 marks (40%) must be secured in each non-exempted paper in the current attempt.
• The carried-forward exempted marks (60+) already satisfy the 40-mark minimum for those papers automatically.
• The aggregate of all four papers — including carried-forward marks — must be at least 200 out of 400 (50%).
• A student cannot choose to waive an exemption or voluntarily reappear in an exempted paper during the validity window.
• If all four papers are exempted and the combined score is 200 or more, the student is deemed to have passed without appearing in the exam.
• Once an exemption expires after 3 consecutive attempts, the student must appear fresh in that paper in any subsequent attempt.