The CA Foundation May 2026 AIR 1 topper is expected to score between 380 and 395 out of 400, based on trends from previous ICAI exam cycles, with results due on June 26, 2026.
The Institute of Chartered Accountants of India (ICAI) will release the CA Foundation May 2026 result and merit list on its official portal icaiexam.icai.org. Students who sat for the May 2026 attempt are keen to know the expected topper score and how toppers performed across all four papers. This analysis presents an expected AIR 1 score range and a subject-wise breakdown based on historical ICAI merit list data.
- CA Foundation May 2026 results are expected on June 26, 2026 at icaiexam.icai.org.
- The exam carries 400 total marks across four papers of 100 marks each.
- Expected AIR 1 score: 380–395 out of 400, based on 2023–24 trends.
- Merit list eligibility requires 260 or more marks in aggregate (65%) with no paper failure.
- Passing criteria: minimum 40 marks per paper and 200 marks aggregate.
| Direct Link to CA Foundation May 2026 Result (Active June 26, 2026) |
| icaiexam.icai.org — Check CA Foundation May 2026 Result |
CA Foundation May 2026 Topper Score Overview
ICAI will declare CA Foundation May 2026 results on June 26, 2026. The official merit list will be published alongside the result on icaiexam.icai.org. Students who score 65% or more in aggregate (260 out of 400 marks) without failing any individual paper qualify for the merit list.
The CA Foundation exam spans four papers totalling 400 marks. Based on the November 2024 and May 2024 exam cycles, the AIR 1 student is expected to score between 380 and 395 marks. The overall pass percentage for CA Foundation typically hovers between 25% and 40%, which highlights how significantly top rankers outperform the average student.
| Particulars | Details |
|---|---|
| Exam Name | CA Foundation May 2026 |
| Conducting Body | Institute of Chartered Accountants of India (ICAI) |
| Total Marks | 400 (4 papers × 100 marks each) |
| Expected Result Date | June 26, 2026 |
| Expected AIR 1 Score | 380–395 out of 400 (based on 2023–25 trends) |
| Merit List Eligibility | 260+ marks aggregate with no paper failure |
| Minimum Pass Criteria | 40 marks per paper and 200 marks aggregate |
| Official Portal | icaiexam.icai.org |
Expected AIR 1 Score Range for CA Foundation May 2026
The AIR 1 score in CA Foundation has consistently stayed between 93% and 99% of total marks across recent cycles. Given student feedback suggesting a moderate to slightly difficult May 2026 paper, the expected AIR 1 score is 380–395 out of 400.
Students scoring in the 370–380 range may feature among the top 10 on the merit list. Those crossing 340 marks (85%) have a strong chance of appearing on the published ICAI merit list, subject to clearing each paper individually.
| Expected Rank Range | Expected Score (Out of 400) | Approximate Percentage |
|---|---|---|
| AIR 1 | 380–395 | 95–99% |
| AIR 2–5 | 370–384 | 92–96% |
| AIR 6–10 | 360–374 | 90–93% |
| Merit List Top 50 | 340–364 | 85–91% |
| Merit List Top 100 | 320–344 | 80–86% |
All figures above are expected ranges based on November 2024 and May 2024 trends and will be confirmed once ICAI releases the official May 2026 result and merit list.
Subject-Wise Performance Analysis of CA Foundation Toppers
CA Foundation toppers tend to score close to full marks in their strongest subjects while maintaining consistent performance across all four papers. The expected subject-wise score breakdown for the AIR 1 student in May 2026 is presented below, based on previous year topper patterns:
| Paper | Subject | Total Marks | Expected Topper Score |
|---|---|---|---|
| Paper 1 | Principles and Practice of Accounting | 100 | 90–98 |
| Paper 2 | Business Laws and Business Correspondence and Reporting | 100 | 88–96 |
| Paper 3 | Business Mathematics, Logical Reasoning and Statistics | 100 | 92–99 |
| Paper 4 | Business Economics and Business and Commercial Knowledge | 100 | 88–95 |
| Total (Expected AIR 1) | 400 | 380–395 | |
Paper 3 (Business Mathematics, Logical Reasoning and Statistics) is typically the highest-scoring paper for toppers since it is objective in nature and rewards consistent problem-solving practice. Paper 1 (Accounting) is the most marks-intensive paper requiring strong presentation skills, where toppers generally score between 90 and 98.
CA Foundation Topper Marks: Previous Years Data
Reviewing ICAI-published merit lists from previous exam cycles gives a reliable basis for estimating what the May 2026 AIR 1 student is likely to score. The table below reflects approximate topper scores from recent attempts:
| Exam Cycle | Approximate AIR 1 Score (Out of 400) | Approximate Percentage |
|---|---|---|
| CA Foundation November 2024 | ~388 | ~97% |
| CA Foundation May 2024 | ~382 | ~95.5% |
| CA Foundation November 2023 | ~390 | ~97.5% |
| CA Foundation May 2023 | ~378 | ~94.5% |
| CA Foundation May 2026 (Expected) | 380–395 | 95–99% |
Past year figures are based on publicly reported trends. The May 2026 figure is an expected range and will be officially confirmed when ICAI declares the result on June 26, 2026.
How ICAI Prepares the CA Foundation Merit List
ICAI uses a defined set of criteria to prepare and publish the CA Foundation merit list:
- Students must pass all four papers individually by scoring at least 40 marks in each.
- A minimum aggregate of 200 out of 400 is required to pass the Foundation exam.
- Only students who score 65% or above in aggregate (260+ marks) appear on the merit list.
- The merit list is released simultaneously with the result on the ICAI exam portal.
- In case of a tie on total marks, ICAI applies its own tiebreaking policy as per established guidelines.
The top 50 rank holders are typically listed publicly with their name, registration number, and aggregate score on the ICAI website. Students on the merit list receive an ICAI certificate of merit recognising their performance.
Subject-Wise Strategy Insights from CA Foundation Toppers
Based on insights from ICAI-published topper data and previous merit list holders, here are the key subject-wise preparation approaches that consistently lead to top scores:
| Paper | Key Strategy Used by Toppers |
|---|---|
| Paper 1 – Accounting | Complete all ICAI Study Material questions; focus on journal entries, final accounts, and partnership accounts; practice presentation and working notes format |
| Paper 2 – Business Laws and BCR | Revise relevant act provisions; structure answers in point format; cover all BCR formats including letters, reports, and email writing from ICAI material |
| Paper 3 – Business Mathematics | Solve past 10 attempts of MTPs and RTPs; time yourself to attempt all 100 MCQs within 2 hours; focus on LR and statistics for quick scoring |
| Paper 4 – Business Economics | Master micro-economics diagrams; revise BCK from ICAI module only; write answers in short, well-structured paragraphs with proper headings |
Toppers consistently highlight that solving ICAI Study Material, Mock Test Papers (MTPs), and Revision Test Papers (RTPs) is the single most effective strategy. Most students who rank in the top 10 attempt at least five to six full mock tests before the exam and review every incorrect response in detail.
CA Foundation May 2026 Topper FAQs
Ques. What is the expected AIR 1 score in CA Foundation May 2026?
Ans. Based on previous year trends, the expected AIR 1 score in CA Foundation May 2026 is between 380 and 395 out of 400. This will be confirmed when ICAI releases the official result and merit list on June 26, 2026.
Ques. What is the total marks for the CA Foundation exam?
Ans. The CA Foundation exam carries a total of 400 marks across four papers, with each paper worth 100 marks.
Ques. When will the CA Foundation May 2026 merit list be released?
Ans. The CA Foundation May 2026 merit list is expected to be released along with the result on June 26, 2026 on the official ICAI portal at icaiexam.icai.org.
Ques. What is the minimum score needed to appear on the CA Foundation merit list?
Ans. Students need to score 65% or above in aggregate, which is 260 or more marks out of 400, with no individual paper failure, to appear on the ICAI CA Foundation merit list.
Ques. Which paper do CA Foundation toppers score highest in?
Ans. CA Foundation toppers typically score highest in Paper 3 (Business Mathematics, Logical Reasoning and Statistics) as it is an objective MCQ-based paper where consistent practice leads to near-perfect scores. Scores of 95 or above out of 100 are common for AIR 1 students in this paper.
Ques. How many students are included in the CA Foundation merit list?
Ans. ICAI typically publishes the top 50 rank holders on the CA Foundation merit list. The exact count can vary by cycle depending on how many students score 65% or above in aggregate without any paper failure.
Comments