If you scored below 200 out of 400 or below 40 in any paper in CA Foundation May 2026, you can re-appear in November 2026 — ICAI places no cap on the number of attempts.
CA Foundation May 2026 results are expected on June 26, 2026. A low score is discouraging, but the CA pathway stays open. ICAI’s exemption system means any paper where you score 60 or more is carried forward, reducing the number of papers you need to clear in the next attempt. Students who wish to explore other options alongside re-attempting can also consider parallel professional certifications in accounting and finance.
- Passing criteria: minimum 40 marks in each paper AND at least 200 out of 400 in aggregate.
- Exemption threshold: score 60 or more in a paper to earn an exemption valid for the next 3 consecutive attempts.
- Next attempt window: CA Foundation November 2026 (tentatively scheduled in November 2026).
- Re-registration: expected to open in August 2026 on the ICAI Self-Service Portal (SSP).
- Attempt limit: ICAI imposes no cap on the number of CA Foundation attempts.
CA Foundation May 2026 Passing Criteria and Score Analysis
CA Foundation has four papers, each carrying 100 marks, for a total of 400 marks. You must score at least 40 in every individual paper and at least 200 in aggregate. Failing either condition results in a fail for the session.
| Paper | Subject | Maximum Marks | Minimum to Pass |
|---|---|---|---|
| Paper 1 | Principles and Practice of Accounting | 100 | 40 |
| Paper 2 | Business Laws | 100 | 40 |
| Paper 3 | Quantitative Aptitude | 100 | 40 |
| Paper 4 | Business Economics | 100 | 40 |
| Aggregate | 400 | 200 (50%) | |
If you cleared all four individual papers (40 or more each) but scored below 200 in total, you failed on aggregate. If you scored below 40 in even one paper, you failed on that paper regardless of the aggregate. Both types of failure require a re-attempt, but paper-wise exemptions may reduce how many papers you sit in November 2026.
Re-attempt: CA Foundation November 2026 Timeline
The next CA Foundation attempt after May 2026 is in November 2026. ICAI has not released the official schedule yet, but based on patterns from the 2024–2025 sessions the expected timeline is as follows.
| Event | Expected Date (November 2026 Cycle) |
|---|---|
| Re-registration window opens | August 2026 (expected) |
| Last date for exam form submission | September 2026 (expected) |
| Admit card release | October 2026 (expected) |
| CA Foundation November 2026 exam | November 2026 (expected) |
| CA Foundation November 2026 result | January 2027 (expected) |
All dates above are expected based on 2024–2025 session trends and will be confirmed on the ICAI official website. Watch icaiexam.icai.org and your registered email for the official notification.
Paper-wise Exemptions: Rules and How to Use Them
Scoring 60 or more out of 100 in any paper in CA Foundation May 2026 earns you an exemption in that paper. You carry that paper’s score forward and do not need to re-appear in it for the next three consecutive attempts.
| Rule | Detail |
|---|---|
| Exemption threshold | 60 marks or more out of 100 in a paper |
| Validity period | Next 3 consecutive attempts from the session in which exemption is earned |
| What it covers | Applies to each of the four Foundation papers individually |
| Aggregate calculation | Carried-forward scores and new attempt scores are combined for the 200/400 aggregate |
| Lapse of exemption | Exemption lapses if not used within 3 consecutive attempts |
Example: If you scored 65 in Paper 1 and 70 in Paper 4 in May 2026 but failed on aggregate, you only appear in Paper 2 and Paper 3 in November 2026. Your May 2026 scores in Papers 1 and 4 are carried forward and counted in the aggregate.
How to Re-register for CA Foundation November 2026
Re-registration is done through the ICAI Self-Service Portal (SSP). The steps below are based on recent sessions and are subject to any ICAI updates for November 2026.
- Visit the ICAI SSP portal at eservices.icai.org and log in using your registration number and password.
- Go to the Exam Form section and select CA Foundation as the exam level.
- Choose November 2026 as the session.
- Review your personal details and study centre; confirm the paper-wise exemption status as pre-populated by the system.
- Select your preferred exam city and examination centre.
- Pay the examination fee online. Based on recent sessions the fee is approximately Rs 1,500, subject to revision by ICAI.
- Download and save the acknowledgement receipt as proof of successful form submission.
Register well before the deadline. ICAI does not reopen the exam form window after the due date. Registration is expected to open in August 2026 and close in September 2026.
Alternative Pathways After CA Foundation
Re-attempting CA Foundation in November 2026 is the most direct route to a CA qualification. Students exploring broader options can consider these pathways alongside their re-attempt preparation.
| Pathway | Details |
|---|---|
| Re-attempt CA Foundation November 2026 | Most direct route; use paper-wise exemptions to concentrate effort on weaker papers |
| CMA Foundation (ICMAI) | Cost accounting qualification with a similar commerce base; exams held in June and December |
| CS Foundation (ICSI) | Company Secretary programme covering Business Law, Economics and management |
| BCom or BBA then Direct CA Intermediate Entry | Commerce graduates with 55% or more can register directly for CA Intermediate, skipping CA Foundation |
| Short-term Accounting Certifications | GST, Tally or income-tax courses build practical, employment-ready skills while you prepare for the next attempt |
Most students who re-attempt CA Foundation clear it within two or three attempts with focused, paper-specific preparation. Identify the papers where you lost the most marks, revise those topics thoroughly and target the November 2026 exam with a structured study plan.
CA Foundation May 2026 Low Score FAQs
Ques. What is the passing marks for CA Foundation 2026?
Ans. You need at least 40 out of 100 in each of the four papers and a minimum aggregate of 200 out of 400 (50%) to pass CA Foundation.
Ques. When is the CA Foundation November 2026 exam?
Ans. ICAI has not released the official date yet. Based on previous years the exam is expected in November 2026. Check icaiexam.icai.org for the confirmed schedule.
Ques. Do I get an exemption if I score 60 marks in a paper but fail overall?
Ans. Yes. Scoring 60 or more in a paper earns you an exemption in that paper, valid for the next 3 consecutive attempts. Your score is carried forward and you do not sit that paper again during the validity period.
Ques. Is there a limit on how many times I can attempt CA Foundation?
Ans. No. ICAI does not restrict the number of CA Foundation attempts. You can appear in every session until you clear all four papers.
Ques. Can a Commerce graduate skip CA Foundation?
Ans. Yes. Commerce graduates who scored 55% or more (50% for SC/ST students) can register directly for CA Intermediate through the direct entry route, bypassing CA Foundation entirely.
Ques. How do I re-register for CA Foundation November 2026?
Ans. Log in to the ICAI SSP portal at eservices.icai.org, navigate to Exam Form, select CA Foundation and the November 2026 session, confirm your details and exemption status, choose your exam centre and pay the fee. Registration is expected to open in August 2026.
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