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FAQ› CA› CA Foundation› Examination› Passing Criteria & Exemptions

Passing Criteria & Exemptions

To pass CA Foundation you need at least 40% in each paper and 50% aggregate across all 4 papers.

To pass CA Foundation, you must score at least 40% marks in each individual paper AND at least 50% in aggregate (total of all 4 papers). Both conditions must be satisfied simultaneously. For example, scoring 50%+ aggregate but failing one paper (below 40%) means you fail the exam.

📋 New Scheme 2023
Updated 18 Aug 2026

If you score 60% or more in individual papers but fail the CA Foundation overall (either due to low aggregate or below 40% in another paper), you are granted paper-wise exemptions for those papers scoring 60%+. These exemptions are valid for the next 3 attempts. You only need to appear in non-exempted papers in subsequent attempts.

📋 New Scheme 2023
Updated 18 Aug 2026

CA Foundation paper-wise exemptions (for papers scored 60% or more) are valid for 3 subsequent attempts from the date of the examination in which the exemption was earned. If you do not clear CA Foundation within those 3 attempts using the exemption, you must re-appear in those papers as well.

📋 New Scheme 2023
Updated 18 Aug 2026

Yes. Once you pass CA Foundation overall (40% per paper + 50% aggregate), you are eligible to register for CA Intermediate. You do not re-sit CA Foundation under any circumstances after passing.

📋 New Scheme 2023
Updated 18 Aug 2026
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