CA Foundation May 2026 paper-wise pass percentage is expected to be released along with results on June 29, 2026, at icaiexam.icai.org — and based on past trends, Paper 3 (Quantitative Aptitude) consistently records the lowest pass rate among all four papers.
The CA Foundation examination, conducted by the Institute of Chartered Accountants of India (ICAI), is the entry-level test for the CA course. The May 2026 session was held in May 2026, and students are now awaiting results. Understanding paper-wise pass percentages helps you gauge your performance relative to others and set expectations for result day.
- CA Foundation May 2026 result is expected on June 29, 2026 at icaiexam.icai.org.
- The exam has four papers: Accounting, Business Laws, Quantitative Aptitude, and Business Economics.
- Paper 3 (Quantitative Aptitude) has historically shown the lowest individual pass rate across all sessions.
- Students must score minimum 40 marks (40%) in each paper and 200 marks (50%) in aggregate to pass.
- The overall CA Foundation pass percentage typically ranges between 25% and 32% across sessions.
| Direct Link to CA Foundation May 2026 Result (Expected June 29, 2026) |
CA Foundation Paper Structure and Passing Criteria
The CA Foundation exam comprises four papers, each carrying 100 marks, for a total of 400 marks. Papers 1 and 2 are subjective (descriptive), while Papers 3 and 4 are objective (MCQ-based). To pass the exam, students must secure:
- Minimum 40 marks (40%) in each individual paper
- Minimum 200 marks (50%) in aggregate across all four papers
| Paper | Subject | Total Marks | Type |
|---|---|---|---|
| Paper 1 | Principles and Practice of Accounting | 100 | Subjective |
| Paper 2 | Business Laws | 100 | Subjective |
| Paper 3 | Quantitative Aptitude | 100 | Objective (MCQ) |
| Paper 4 | Business Economics | 100 | Objective (MCQ) |
The dual threshold — per-paper minimum plus aggregate minimum — means that even a strong performance in three papers cannot compensate for failing to clear Paper 3. This is a key reason why the overall pass rate remains low.
CA Foundation Historical Paper-Wise Pass Percentage
ICAI publishes overall pass percentages for each session. The paper-wise pass rates below are indicative trend estimates based on available session data and student performance reports. These figures reflect the proportion of students who cleared the individual paper minimum of 40 marks.
| Session | Paper 1 (Accounting) | Paper 2 (Business Laws) | Paper 3 (Quantitative Aptitude) | Paper 4 (Business Economics) | Overall Pass % |
|---|---|---|---|---|---|
| Nov 2024 | ~48% | ~55% | ~37% | ~50% | ~28% |
| May 2024 | ~44% | ~52% | ~35% | ~47% | ~25% |
| Nov 2023 | ~46% | ~54% | ~38% | ~49% | ~27% |
| May 2023 | ~43% | ~51% | ~34% | ~46% | ~26% |
Across all sessions, Paper 3 (Quantitative Aptitude) has the lowest individual pass rate, typically 10 to 18 percentage points below Papers 2 and 4. Paper-wise figures above are based on trend estimates and are subject to confirmation by ICAI.
Which CA Foundation Paper Has the Lowest Pass Rate?
Paper 3 — Quantitative Aptitude consistently records the lowest pass rate among all four CA Foundation papers. This pattern has remained consistent across every session from May 2023 to November 2024, based on available session data.
The paper covers three distinct areas — Business Mathematics, Logical Reasoning, and Statistics — all within 100 marks. Its MCQ format offers no partial credit and carries a negative marking penalty of 0.25 marks per wrong answer, making it significantly harder to cross the 40-mark minimum compared to subjective papers where step marks can still earn you points.
Paper 1 (Accounting) ranks second in difficulty based on pass trends. Papers 2 (Business Laws) and 4 (Business Economics) tend to be more scoring, with pass rates consistently 12 to 20 percentage points higher than Paper 3.
Why Paper 3 (Quantitative Aptitude) Has the Lowest Pass Rate
Several structural and content-related factors explain why Paper 3 is the toughest CA Foundation paper:
- Negative marking: 0.25 marks are deducted for each incorrect MCQ answer, making guesswork a risky strategy.
- Wide and varied syllabus: Business Mathematics, Logical Reasoning, and Statistics are three separate domains packed into a single 100-mark paper.
- No step marks: Unlike subjective papers, MCQs are all-or-nothing — partial working does not earn partial credit.
- Background gap: Many commerce-stream students enter CA Foundation with limited exposure to higher-level mathematics beyond Class 10 or 12 basics.
- Calculation pressure: Heavy numerical questions demand both speed and accuracy under strict exam time limits.
- Logical Reasoning section: Pattern recognition and analytical skills required here are difficult to build in a short preparation window.
Students who do not allocate dedicated preparation time to Paper 3 often find it the primary barrier to clearing CA Foundation overall, even when they perform well across the other three papers.
Expected CA Foundation May 2026 Pass Percentage
Based on 2023 to 2025 session trends, the expected overall pass percentage for CA Foundation May 2026 is between 25% and 32%. Expected paper-wise pass rates for May 2026 are:
| Paper | Subject | Expected Pass Rate (May 2026) |
|---|---|---|
| Paper 1 | Principles and Practice of Accounting | 42% to 48% |
| Paper 2 | Business Laws | 50% to 56% |
| Paper 3 | Quantitative Aptitude | 33% to 40% |
| Paper 4 | Business Economics | 46% to 52% |
These are expected figures based on past session trends. Actual pass percentages will depend on the difficulty level of the May 2026 papers and the aggregate performance of all appearing students. Official figures will be available at icaiexam.icai.org once ICAI declares results on June 29, 2026.
If you appeared in the May 2026 session and scored above 40 in each paper with a combined total above 200, your chances of passing are strong based on historical benchmarks.
CA Foundation May 2026 Pass Percentage FAQs
Ques. Which paper has the lowest pass rate in CA Foundation?
Ans. Paper 3 (Quantitative Aptitude) consistently records the lowest individual pass rate in CA Foundation. Its wide syllabus covering Business Mathematics, Logical Reasoning, and Statistics — combined with negative marking and no partial credit — makes it the most difficult paper to clear.
Ques. When will CA Foundation May 2026 results be declared?
Ans. CA Foundation May 2026 results are expected to be declared on June 29, 2026, at the official ICAI portal icaiexam.icai.org.
Ques. What is the minimum score needed to pass CA Foundation?
Ans. Students must score at least 40 marks (40%) in each of the four individual papers and a minimum of 200 marks (50%) in aggregate across all four papers to pass CA Foundation.
Ques. What is the typical overall pass percentage for CA Foundation?
Ans. The overall CA Foundation pass percentage typically ranges between 25% and 32% across sessions, based on results from the 2023 to 2025 period. The expected overall pass rate for May 2026 falls in this same range.
Ques. Is Paper 4 (Business Economics) easier than Paper 3 (Quantitative Aptitude)?
Ans. Yes, Paper 4 (Business Economics) generally has a higher individual pass rate than Paper 3 (Quantitative Aptitude). Business Economics is more conceptual and scoring for most students, while Quantitative Aptitude involves heavy calculations and carries a negative marking penalty of 0.25 marks per wrong answer.
Ques. Does ICAI publish paper-wise pass percentages for CA Foundation separately?
Ans. ICAI primarily publishes the overall pass percentage for each CA Foundation session on icaiexam.icai.org. Detailed paper-wise pass rates are not always separately released, but trend data and student performance reports give a reliable indication of which papers are most challenging across sessions.
Comments