ICAI CA Qualifying Marks 2025: Check CA Final, Foundation, Intermediate Passing Percentage

ICAI CA Qualifying Marks: ICAI CA September 2025 Result is expected to be announced today, i.e., November 03, for Foundation, Intermediate and Final Levels. As the CA Result is about to be released, it’s important for candidates to understand exactly what minimum marks (qualifying marks) they must secure to pass at each level- Foundation, Intermediate and Final- under ICAI. Those who obtain more than or equivalent to the ICAI CA qualifying marks will only be declared successful and will be awarded a certificate. The Institute of Chartered Accountants of India has released the minimum qualifying marks along with the official notification at its official website- icai.nic.in.  Read on for complete information on ICAI CA Cut off and other details on this page.

ICAI CA Result Passing Percentage

The term qualifying marks refers to the minimum marks a candidate must achieve in each paper (or group) in order to be considered as passed. These minimums are set by ICAI to maintain standards and are consistent across the three levels (Foundation, Intermediate, Final).

CA Foundation Pass Percentage

• Number of Papers: There are 4 papers in the Foundation Course, which are as under:

• Paper 1: Accounting (100 marks)

• Paper 2: Business Laws (100 marks)

• Paper 3: Quantitative Aptitude (100 marks)

• Paper 4: Business Economics (100 marks)

• Candidates must obtain at least 40% marks in each individual paper.

• They must also secure at least 50% aggregate marks across all papers (for example, if 4 papers carry a total of 400 marks, 200 marks are needed).

CA Intermediate Pass Percentage

• Number of Papers: There are 6 papers in the Intermediate Course, which are as under: Group I 

• Paper 1: Advanced Accounting (100 marks) 

• Paper 2: Corporate and Other Laws (100 marks) 

• Paper 3: Taxation (100 marks) 

Group II 

• Paper 4: Cost and Management Accounting (100 marks) 

• Paper 5: Auditing and Ethics (100 marks) 

• Paper 6: Financial Management and Strategic Management (100 marks) 

• Candidates must obtain at least 40% marks in each individual paper of both groups.

• They must also secure a minimum of 50% marks in the aggregate of all the papers of both groups taken together.

CA Final Pass Percentage

• Number of Papers: There are 6 papers in Final Level which are as under: 

Group I 

• Paper 1: Financial Reporting (100 marks)

• Paper 2: Advanced Financial Management (100 marks)

• Paper 3: Advanced Auditing, Assurance and Professional Ethics (100 marks) 

Group II 

• Paper 4: Direct Tax Laws & International Taxation (100 marks)

• Paper 5: Indirect Tax Laws (100 marks)

• Paper 6: Integrated Business Solutions (100 marks) 

• Candidates must obtain at least 40% marks in each individual paper of both groups.

• They must also secure a minimum of 50% marks in the aggregate of all the papers of both groups taken together.