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CA Final · exam guide

CA Final Passing Marks and Results

Checked against ICAI's official pages, as of 12 October 2026. Rules and fees change; confirm on the official site before you act.

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Pass a group with at least 40% in each paper and 50% aggregate in that group at one sitting. The two groups can be passed separately or together.

  • One group: at least 40% in each paper of the group and 50% in the aggregate of that group, at one sitting.
  • Both groups together: at least 40% in each paper and 50% aggregate, either in each group or across all papers of both groups taken together.
  • Paper exemption: a candidate who appears in all papers of a group and fails, but scores 60% or more in a paper, is exempt from that paper for the next three exams. The group is then passed with 40% in each remaining paper and 50% aggregate including the exempted paper.
  • While an exemption is valid, no further exemption is granted in another paper of the same group.
  • Permanent exemption: after the three attempts are used, a candidate may opt to keep the exemption but must then score at least 50% in each remaining paper of the group.
  • Passing at one sitting with at least 70% of total marks earns a pass with distinction.
  • Self-Paced Online Modules need 50% in each module. Their marks are not added to the Final exam marks; there is no negative marking and no limit on attempts.

Official sources