CA Final Passing Marks 2026, Group-Wise Qualifying Criteria

CA Final Passing Marks 2026 are presented here after the CA Final result 2026 for the May session has been declared. To clear the exam, you need to understand two key things: the CA Final passing marks 2026 and how the ICAI passing rules calculate your final status.

Whether you are appearing for a single module or aiming to clear both groups together, here is your essential guide to the CA Final qualifying marks, group-wise structures, and paper exemption rules.

CA Final Minimum Passing Marks (Subject-Wise vs. Aggregate)

To pass the CA Final exam, you must fulfill two conditions at the same time. Missing either condition means failing the entire group:

1. Individual Paper Criteria: You must secure a minimum of 40% marks in every single subject.

2. Group Aggregate Criteria: You must secure a minimum of 50% marks in aggregate across all subjects included in that group.

CA Final Passing Marks 2026 Structural Overview under the Current Scheme

The CA Final curriculum features 6 papers split equally into two groups. Each paper carries a maximum of 100 marks.

ICAI CA Final Result Statistics 2026 Overview

• Conducting Body: Institute of Chartered Accountants of India (ICAI)

• Exam Name: CA Final Examination (May 2026)

• Exam Dates: May 2 to May 12, 2026

• Result Date: June 18, 2026

• Official Websites: icai.org, caresults.icai.org

• Total Qualified as CA: 7,931 candidates

Understanding ICAI CA Final Minimum Passing Marks Criteria 

ICAI’s CA Final minimum passing criteria are straightforward: you must score at least 40% in each paper and 50% aggregate in the group to be declared passed. If you are attempting both groups together, the same rule applies to each group, or to the combined total where relevant. Check this link to know what exactly frmaed by ICAI for the passing minimum marks criteria-

Understanding ICAI CA Final Minimum Passing Marks Criteria 

CA Final Candidates Appeared 2026

CA Final Candidates Appeared 2026 for both groups is around 23,776. The number of candidates who appeared only in Group I CA final are 54,606, and in Group II is

23,776. 

• Group I Only Candidates Appeared: 54,606

• Group II Only Candidates Appeared: 42,573

• Both Groups Appeared: 23,776

CA Final Candidates Passed 2026

• Group I Only Passed: 6555

• Group II Only Passed: 8,725

• Both Groups Passed: 3,345

• Total Qualified as CA: 7,931

CA Final Pass Ratio 2026

The CA Final pass ratio 2026 is one of the most important indicators of exam difficulty.

CA Final Group-Wise Pass Marks: Scenarios Explained

To see how the ca final aggregate marks requirement works in practice, let's look at three common student scorecard scenarios.

Scenario A: Clear Pass

• Scores: Paper 1: 52, Paper 2: 45, Paper 3: 55

• Total Aggregate: 152 / 300

• Result: PASS (Every paper is 40 or above, and the aggregate is over 150).

Scenario B: Aggregate Failure

• Scores: Paper 1: 42, Paper 2: 41, Paper 3: 43

• Total Aggregate: 126 / 300

• Result: FAIL (Even though all individual papers are above 40, the group total fell short of the 150-mark aggregate rule).

Scenario C: Individual Paper Failure

• Scores: Paper 1: 65, Paper 2: 58, Paper 3: 37

• Total Aggregate: 160 / 300

• Result: FAIL (Despite a strong aggregate of 160, the student failed because Paper 3 dropped below the minimum 40-mark threshold).

CA Final Passing Marks 2026:  Passing Both Groups Together

If you choose to sit for both Group I and Group II in the same exam cycle, the ca final pass criteria 2026 offers an excellent advantage called the set-off mechanism.

Under this rule, surplus marks from a strong group can cover a deficit in the other group, as long as you score at least 40 in every single paper.

Example of Set-Off Benefit:

If you score 165 marks in Group I and 135 marks in Group II, your total combined score is 300 out of 600. As long as you scored at least 40 in all six individual papers, you will be declared Pass in Both Groups! This set-off rule is a major reason many mentors recommend appearing for both groups together.

Official CA Final Exemption Criteria

If a candidate fails a group but performs exceptionally well in a single paper, ICAI provides relief through the ca final exemption criteria.

1.Achieve the Exemption Threshold:Step 1.

You must secure 60% or more marks in an individual paper in a single sitting, even if you fail the overall group.

2.Automatic Paper Exemption:Step 2.

The specific paper is marked as exempt. You do not need to reappear for this paper in the next three consecutive exam attempts.

3.Revised Group Assessment:Step 3.

In future attempts, you only write the remaining un-exempted papers. To pass the group, you must secure a minimum of 40 marks in each remaining paper and achieve a 50% collective aggregate (including the exempted paper's score).