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ICAI Passing Criteria 2025

CA Foundation & CA Intermediate — Minimum Marks, Exemptions & Attempt Rules

Note: Always verify the latest rules on. Rules below are based on ICAI guidelines as of 2025. Contact BCA for counselling: +91 75882 44440
Exam 1

CA Foundation Passing Criteria

Minimum Marks to Pass

  • Per Subject Minimum40% (40/100)
  • Aggregate Minimum50% (200/400)
  • Total Papers4 Papers
  • Total Marks400 Marks

Exemption Rules

  • Score 60% or above in a paper → get exemption for 3 future attempts
  • Exemption means you don't need to appear in that paper again
  • Exempted paper marks are carried forward for aggregate calculation
  • Exemption can be availed or opted out at the time of exam form filling
Paper Subject Marks Min. to Pass Exemption Mark
Paper 1Principles & Practice of Accounting1004060+
Paper 2Business Law1004060+
Paper 3Quantitative Aptitude (Maths + Stats)1004060+
Paper 4Business Economics1004060+
Exam 2

CA Intermediate Passing Criteria

Minimum Marks to Pass

  • Per Subject Minimum40% (40/100)
  • Per Group Aggregate50% (200/400)
  • Total Papers (New)6 Papers
  • GroupsGroup 1 + Group 2

Important Rules

  • Can appear in one group or both groups in same attempt
  • Exemption: Score 60%+ in a subject → exempt for next 3 attempts
  • Clear one group, then attempt the other — no time limit
  • New Scheme (2023 onwards) — 6 papers instead of 8

Group 1 — Papers

PaperSubjectMarks
P1Advanced Accounting100
P2Corporate & Other Laws100
P3Taxation (IT + GST)100

Group 2 — Papers

PaperSubjectMarks
P4Cost & Mgt. Accounting100
P5Auditing & Ethics100
P6Financial Instruments / FM & SM100

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