CA Foundation Pass Percentage 2026: Trends, Analysis

Becoming a Chartered Accountant is a marathon, and the CA Foundation is its first grueling mile. While it is the entry point, the numbers tell a sobering story: the pass percentage of CA Foundation historically hovers below 25%, making it a high-stakes filter rather than a mere formality.

The 2026 Shift: Under the ICAI’s New Scheme of Education and Training, the exam cycle has transitioned to thrice a year (January, June, and September). This change aims to reduce student stress, but as we’ve seen in the recent January 2026 attempt, the evaluation standards remain as rigorous as ever.

To understand your chances, you must look at the data. The dip in September 2025 to 14.78% sent shockwaves through the student community, signaling that the “New Scheme” evaluation is leaning toward higher difficulty.

The following table provides a breakdown of how the CA Foundation has trended since the introduction of the new exam cycle:

The “New Scheme” evaluation is noticeably tougher. The consistency of results staying below 20% in recent attempts suggests that ICAI is prioritizing conceptual depth over rote memorization.

For students, this means:

• Application-Based Questions: You can no longer rely on back-of-the-book problems.
• Strict Marking: The evaluation in Paper 1 (Accounting) and Paper 2 (Law) has become more precise.
• Time Management: With three attempts a year, the gap between exams is shorter, requiring faster revision cycles.

You aren’t just fighting the pass percentage; you are fighting the “40/50 Rule.”

• The 40/50 Rule: You must secure a minimum of 40% marks in each paper and a 50% aggregate across all four papers. Scoring 39 in Law while getting 90 in Accounts still results in a “Fail.”
• Negative Marking: For Papers 3 (Maths) and 4 (Economics), there is a 0.25 penalty for every wrong MCQ. Blind guessing is often the fastest way to fail.

The Distinction Rule: Students scoring 70% or above in their first attempt are officially awarded a “Pass with Distinction.”

Why do 8 out of 10 students fail? It’s rarely about a lack of effort; it’s about a lack of strategy.

1. The Subjective Gap: In Paper 1 (Accounting) and Paper 2 (Law), students often “know” the answer but fail to present it in the technical language ICAI expects.
2. The “Accountancy” Myth: Many commerce students enter the exam overconfident, only to be hit by the sheer volume of the syllabus and the tricky application-based questions of the New Scheme.
3. The Negative Feedback Loop: There is a toxic amount of negativity surrounding the course’s difficulty. Many students lose the mental game before the exam even begins. Breaking this cycle requires discipline over motivation.

Struggling with the 14% pass rate? [Get our Free CA Foundation Study Planner tailored for the May attempts.]

A common myth is that there is a limit on attempts. There is no limit on the total number of attempts you can take.
Your registration is valid for 4 years. If you haven’t cleared the Foundation within that window, you must revalidate your registration with ICAI.

Strategic Advantage: The new 3-exams-a-year model is a game-changer. If you miss out in January, you don’t lose a full year—you are only 4 months away from the May/June attempt. This keeps your momentum high and the syllabus fresh in your mind.

Data from 2025-2026 indicates that first-time takers often have higher pass rates because they carry the momentum of Class 12.
However, repeaters who actively shift their strategy—focusing on writing practice and ICAI modules rather than just re-reading the same notes—have seen a significant “jump” in success rates recently.

To beat the pass percentage of CA Foundation, you need to stop acting like a student and start acting like a professional.

• The “ICAI First” Rule: 80% of the paper’s logic is derived from ICAI Study Modules, RTPs (Revision Test Papers), and MTPs (Mock Test Papers). Master these before touching any private author’s book.
• Law is for Writing, Not Reading: You don’t just “read” Law. You must practice drafting the provision, the facts of the case, and the conclusion in the specific format ICAI rewards.
• Technical Edge: Invest in a high-speed calculator and master the short-tricks for Paper 3 (Quantitative Aptitude). In this paper, time management is the thin line between passing and failing.
• Structured Discipline: For many, self-study lacks the “test-series” pressure. Joining a structured mentorship or coaching forum (like Amit Bachhawat Training Forum) can provide the necessary rigor and professional evaluation needed for Law and Accounts.