ICAI Cut Offs 2026

The ICAI (Institute of Chartered Accountants of India) applies specific cut-off marks for candidates to qualify in their Chartered Accountancy (CA) exams. These cut-offs serve as the minimum qualifying criteria to ensure a basic competence level across all required subjects. The cut-off structure applies uniformly across the three stages of the CA course—Foundation, Intermediate, and Final—and is a key consideration for students to plan their preparation and set realistic goals.

ICAI 2026 cut-offs are designed to maintain the professional integrity and quality of Chartered Accountancy certification, encouraging aspirants to prepare diligently to meet and exceed these benchmarks for success.

CA Foundation Cut-Offs 2026

To clear the CA Foundation exam in 2026, candidates must secure at least 40% marks in each individual paper and an aggregate of 50% across all four papers combined. The CA Foundation exam consists of four papers, each carrying 100 marks, making the total 400 marks. Negative marking is applicable in the objective questions of some papers, so careful answering is crucial. Candidates scoring above 70% are typically recognized with merit rankings and are given priority for certain awards or scholarships.

CA Intermediate Cut-Offs 2026

For CA Intermediate, the cut-off rule requires candidates to pass in each paper with a minimum of 40% marks and achieve an aggregate of 50% in the group of papers (Group 1 or Group 2). The Intermediate level consists of six papers divided into two groups of three papers each, with each paper carrying 100 marks. Students can either pass a group wholly to move forward or appear for both groups simultaneously. Achieving 60% or above in any paper grants exemption in that paper for up to three subsequent attempts.

CA Final Cut-Offs 2026

The CA Final exam demands similar cut-off standards: candidates need 40% in each paper and 50% aggregate to pass each group. The CA Final exams consist of six papers, split into two groups of three papers each, with 100 marks per paper. Students have the option to appear for one or both groups at a time. Exemptions for scoring above 60% also apply here, similar to Intermediate. Passing the CA Final exam is the last academic hurdle before certification as a Chartered Accountant.

Cut-Off Trends and Pass Percentages

Empirically, ICAI exams have low overall pass percentages due to the challenging nature of the course and strict cut-offs. For example, the pass percentage for CA Foundation exams usually ranges between 10% and 20%, indicating the rigorous standard maintained. Higher cut-off marks and aggregate criteria ensure that only well-prepared candidates progress through the course stages, maintaining the revered professional standard of Chartered Accountants.

Cut-off marks are subject to the set passing criteria and are not adjusted according to category-wise relaxations. Candidates are advised to aim well above the minimum cut-offs due to the competitive merit rankings and the professional demands of the field.

Click Here For ICAI 2026 Eligibility Criteria

FAQs

Q1. What is the minimum cut-off for passing the CA Foundation exam in 2026?

Ans. Candidates must secure at least 40% in each paper and an overall aggregate of 50% across all four papers.

Q2. Are there cut-off aggregates for each group in the CA Intermediate exam?

Ans. Yes, candidates must score 40% in each paper and 50% aggregate in each group to clear the Intermediate exam.

Q3. Can students get exemptions in CA Intermediate or Final papers based on cut-off marks?

Ans. Yes, students scoring 60% or above in any individual paper are exempted from that paper’s exam for up to the next three attempts.

Q4. Does ICAI release category-wise cut-offs for CA exams?

Ans. No, ICAI does not provide separate category-wise cut-offs because the qualifying marks are uniform for all candidates.

Q5. What are the typical pass percentages in ICAI exams?

Ans. Pass percentages typically range between 10% and 30% depending on the level, reflecting the exam’s difficulty and rigorous cut-offs.