CA May 2026 Pass Percentage: Complete Result Analysis

Last Updated On -07 Sep 2026

If you are in Class 12 and planning to start Chartered Accountancy, the most important question is “Is CA becoming harder?” Even graduates and working professionals considering CA often look at pass percentages before deciding whether they can manage the course.

The May 2026 results certainly show that CA continues to be a demanding professional qualification. The CA exam dates for 2026 will help you effectively to understand why numbers are important to crack the exam patterns.

Foundation recorded an overall pass percentage of 20.09%. At Intermediate, the pass rates were 10.25% for Group I, 16.11% for Group II, and 8.47% for both groups. At Final, the rates were 12% for Group I, 20.49% for Group II, and 14.07% for both groups.

But does a low pass percentage automatically mean ICAI is making the exams harder? Not necessarily. Let us understand what the numbers actually tell us.

Are CA Exams Becoming Harder?

CA has never been designed as an easy course. It tests whether students can understand professional concepts and apply them correctly under examination conditions. However, pass percentages alone cannot prove that the exam is becoming harder. Why? Because the result of every attempt depends on several factors:

Difficulty of individual papers
Student preparation levels
Performance across different subjects
Number of candidates appearing
Ability to manage both groups
Changes in question style
Time management during exams

For example, CA Final Group I had a pass rate of 21.03% in January 2026, but it dropped to 12% in May 2026. At the same time, Group II moved in the opposite direction, rising from 9.76% in January to 20.49% in May.

That tells us something important. CA difficulty does not move in one straight line. Different attempts can produce very different results. It might also be one of the reasons why CA exams have low pass rates.

Fluctuation Trends

Pass percentages naturally fluctuate between examination cycles. Look at CA Foundation.

In January 2026, 1,09,694 students appeared and 21,099 passed, giving an overall pass percentage of 19.23%. In May 2026, 90,217 appeared, and 18,124 passed, taking the pass percentage slightly higher to 20.09%. Intermediate showed a mixed picture.

Level	January 2026	May 2026
Intermediate Group I	13.96%	10.25%
Intermediate Group II	15.54%	16.11%
Intermediate Both Groups	9.39%	8.47%
Final Group I	21.03%	12.00%
Final Group II	9.76%	20.49%
Final Both Groups	10.97%	14.07%

These numbers clearly show fluctuation rather than a simple year-on-year increase in difficulty. So, if you are a Class 12 student, do not look at one low percentage and immediately think, “CA is impossible.”

Shift to Application-Based Testing

One reason students may feel CA exams are becoming more challenging is the stronger focus on application. Under ICAI's current education and training structure, Intermediate papers include 30% case scenario or case-study-based MCQs and 70% descriptive questions.

ICAI also publishes case-scenario booklets for Intermediate and Final students. For May 2026 and onwards, these resources cover subjects ranging from Advanced Accounting and Taxation to Financial Reporting, Auditing and Financial Management.

What does this mean for you?

Simply memorising a chapter may not be enough. You need to:

Understand the concept
Identify the issue in a question
Apply the relevant rule
Analyse facts correctly
Choose between similar options
Present your answer logically

This is where many students notice the difference between school-level study and professional exam preparation. The syllabus may be familiar. The way ICAI tests your understanding can be very different. Especially if you are a student from a non-commerce background, it might be difficult for you. Therefore, coaching helps non-commerce students crack CA exams more easily.

Tighter Evaluation Filters

Does ICAI officially say that it is checking answer papers more strictly in 2026? No clear evidence supports that conclusion. However, CA students do face strict passing requirements.

For Intermediate and Final, students generally need at least 40% in each paper and 50% in aggregate to clear a group. Think about what that means. Imagine you score:

Paper 1 - 67
Paper 2 - 58
Paper 3 - 38

Your overall performance may look reasonable, but falling below the required minimum in one paper can affect the result. That is why CA preparation requires balance. You should also know what to carry on CA exam day so that you can be well prepared for your exams.

You cannot simply master your favourite subjects and ignore the difficult ones. Students should focus on:

Minimum competency in every paper
Strong aggregate marks
Regular revision
Writing practice
MCQ accuracy
Mock-test performance
Avoiding weak chapters

This combination can make CA feel demanding even without assuming that evaluation itself has become “tighter.”

Recent 2026 Pass Rates at a Glance

Here are the official May 2026 results released by ICAI.

CA Level	Category	Appeared	Passed	Pass %
Foundation	Overall	90,217	18,124	20.09%
Intermediate	Group I	91,237	9,350	10.25%
Intermediate	Group II	64,381	10,372	16.11%
Intermediate	Both Groups	33,304	2,820	8.47%
Final	Group I	54,606	6,555	12.00%
Final	Group II	42,573	8,725	20.49%
Final	Both Groups	23,776	3,345	14.07%

Now let us look at each level.

CA Foundation - May 2026

The overall CA Foundation pass percentage for May 2026 was 20.09%. A total of 90,217 candidates appeared, while 18,124 passed. Male candidates recorded a 20.88% pass rate, while female candidates recorded 19.24%.

For Class 12 students, this is an important reality check. Foundation is the entry level, but it still requires serious preparation. Start early with:

Accounting fundamentals
Business Law concepts
Quantitative practice
Economics understanding
Regular mock tests
Revision cycles

Do not treat Foundation as “just the first exam.” Use it to build the study habits you will need at Intermediate. Furthermore, you should already know by this time how to register for the CA exam because it will help you develop insights.

CA Intermediate - May 2026

Intermediate produced some of the lowest May 2026 percentages. The results were:

Group I - 10.25%

Group II - 16.11%

Both Groups - 8.47%

Intermediate often becomes a major transition point. The subjects become deeper, and ICAI expects students to handle accounting, taxation, law, costing, audit, financial management, and strategy at a professional level.

This is where rote learning becomes risky. You also need to be concerned about multiple attempts in CA exams because it will impact your career and time management in the long-term.

Ask yourself:

“Can I apply what I studied to a new case?”

If the answer is no, spend more time solving questions rather than simply rereading notes.

CA Final - May 2026

The May 2026 CA Final results showed:

Group I - 12%

Group II - 20.49%

Both Groups - 14.07%

Interestingly, Group II performed much better than it did in January 2026, when its pass percentage was only 9.76%. The both-groups rate also improved from 10.97% in January to 14.07% in May.

Again, the numbers do not support a simple claim that CA Final is becoming harder with every attempt. The better conclusion is:

CA Final remains demanding, but performance changes significantly from one examination cycle to another.

Wrapping Up!

So, is CA becoming harder in 2026? The answer is more nuanced than a simple yes or no. Pass percentages remain competitive. ICAI also expects students to handle case-based questions, MCQs and practical application alongside descriptive answers.

But the 2026 results also show large fluctuations between attempts and groups. That means you should not allow one pass percentage to decide your career. If you are in Class 12, focus on building a strong Foundation. If you are a graduate considering CA, understand the course structure before starting.

If you are already working in accounting or Commerce, create a realistic study schedule around your professional responsibilities. Do not prepare for CA by trying to predict whether the next exam will be easy or difficult. Prepare so that you can handle either.

Frequently Asked Questions

What was the CA Foundation pass percentage in May 2026?

The overall pass percentage was 20.09%. Out of 90,217 candidates who appeared, 18,124 passed.

What was the CA Intermediate Group I pass percentage in May 2026?

CA Intermediate Group I recorded a pass percentage of 10.25%.

What was the CA Intermediate Group II pass percentage?

The May 2026 pass percentage for Intermediate Group II was 16.11%.

What was the CA Intermediate both-groups pass percentage?

Candidates appearing for both groups recorded a pass percentage of 8.47% in May 2026.

Is CA becoming harder every year?

Not necessarily. Pass rates fluctuate between attempts and groups. A lower percentage in one examination does not prove that ICAI is continuously increasing exam difficulty.

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