ICAI CA January 2026 Foundation Scorecards Out: These are the qualifying marks

ICAI CA Intermediate January Session Toppers 

ICAI CA foundation exam is held for four papers – paper 1 is accounting, paper 2 is business law, paper 3 is quantitative aptitude (business mathematics, logical reasoning, and statistics), and paper 4 is business economics.

ICAI CA Foundation January 2026 Toppers 

In papers 3 and 4, there will be negative marking for each wrong answer. One-fourth mark will be deducted for each wrong answer. Half or more fractional marks only will be rounded off to the next full mark in papers 1 and 2. Any fraction of a mark will be rounded off to the next full mark in papers 3 and 4.

How to ICAI Scorecards at icai.nic.in?

There is no provision for improvement of result of the Foundation examination in the Chartered Accountants Regulations, 1988. Therefore, such students who have once passed the Foundation examination are not eligible to apply, appear afresh, or again in the Foundation examination.

Read | ICAI CA January 2026 Intermediate result today; qualifying marks, toppers from previous sessions

Statement of marks will be sent by post, soon after the declaration of the ICAI CA Foundation January 2026 result. However, in case candidates do not receive the same for any reason within five weeks from the date of declaration of results, they can write to exam.dmsfoundation@icai.in. 

ICAI will not issue any pass certificate. However, a candidate securing a minimum of 60 per cent marks in aggregate will be issued a rank certificate, indicating the rank secured by the candidate. Rank certificates will be issued up to the 20th rank on all India basis.

ICAI CA toppers from previous years

In the Foundation Examination held in September, 2025, as many as 1,12,287 candidates were admitted and the exams were held across 544 centers. Of them, 98,827 (51,120 male and 47,707 female) candidates appeared and 14,609 (8,046 male and 6,563 female) passed, taking the pass percentage to 14.78 per cent.

In the Foundation Examination held in May 2025, 96,538 candidates admitted and of them, as many as 82,662 appeared and 12,474 (15.09%) qualified.

In the September 2024 Foundation Examination, 1,20,609 candidates were admitted. Of them, as many as 1,10,887 appeared and 23,861 passed. 

For CA Foundation results, the verification fee is Rs 100 per paper. Candidates can apply for certified copies of evaluated answer books online within 30 days of result declaration. The fee is Rs 500 per paper. Links of answer books – paper 1 and 2 and OMR sheets – paper 3 and 4, will be sent to the registered email.