CA Foundation · Cutoff
CA Foundation Cutoff 2026 — expected score & rank bands
What does your score in CA Foundation (ICAI) actually get you? These bands map a mock/exam percentage to the rank window and outcomes that score range has typically achieved.
AI-curated from historic cutoff patterns — indicative, not official. Always verify with the latest official notification.
Category-wise expected cutoff (indicative)
| Category | Expected cutoff (indicative) |
|---|---|
| General | 40-42% (160-168 marks out of 400) |
| EWS | 40-42% (160-168 marks out of 400) |
| OBC | 40-42% (160-168 marks out of 400) |
| SC | 40-42% (160-168 marks out of 400) |
| ST | 40-42% (160-168 marks out of 400) |
| PwD | 40-42% (160-168 marks out of 400) |
- No category-based reservation: CA Foundation follows a uniform pass standard across all categories; ICAI does not apply reservation-based cutoff differentiation. All candidates must score minimum 40% aggregate with at least 40% in each paper (out of 100 per paper, 400 total).
- Cutoff stability: The qualifying threshold remains consistent at 40% aggregate. Performance-based distinctions (60%+ for merit) determine rankings, not category quotas.
- Year-to-year factors: While pass marks stay fixed, paper difficulty and examiner leniency can shift actual pass rates between 30-45%, but the statutory minimum of 40% aggregate + 40% per-paper remains unchanged.
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Exceptional — All-India top ranks
90–100%
- Strong contender for All-India Rank 1-3 (President's medal)
- Maximum ICAI cash awards (approximately ₹5000-25000 based on rank)
- Featured in ICAI publications and national CA student events
- Premium Big 4 articleship offers with stipends ₹8000-15000/month
- Foundation laid for CA Final All-India ranks and gold medals
Outstanding — Top national ranks
80–89%
- Very high probability of All-India top 10-50 rank
- ICAI President's medal contender (top 3 ranks)
- Significant cash awards and merit certificates from ICAI
- Media recognition and branch-level felicitations
- Excellent prospects for Big 4 articleship placements post-Intermediate
Distinction — National merit contender
70–79%
- High probability of All-India merit ranking (typically top 50-100)
- Eligible for ICAI merit certificates and cash awards
- Strong foundation for direct CS/CMA exemptions in certain papers
- Exceptional preparation level for CA Intermediate — target both groups
First class — Merit range
60–69%
- Potential for merit ranking in Foundation results (top 5-10% nationally)
- Strong conceptual foundation for CA Intermediate
- Eligible for ICAI merit scholarships and awards at regional level
- Excellent base for both Intermediate groups simultaneously
Comfortable pass — Good foundation
50–59%
- Strong eligibility for CA Intermediate registration
- Solid grasp of basic accounting, mercantile law, and maths
- Well-positioned to handle Intermediate syllabus
- Consider direct entry to both groups of Intermediate simultaneously
Marginal pass — Foundation cleared
40–49%
- Eligible to register for CA Intermediate
- Can begin articleship training after clearing Intermediate Group 1
- Recommend strengthening fundamentals before Intermediate
- Focus on Accounting and Law as they carry forward to Intermediate
Below passing threshold
0–39%
- Did not clear the Foundation exam (40% aggregate + 40% per paper required)
- Recommend thorough revision of weak subjects
- Focus on ICAI study materials and practice papers
- Consider enrolling in coaching for conceptual clarity
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