The Institute of Chartered Accountants of India (ICAI) will on March 8 announce the CA Foundation January 2026 exam result. Candidates who appeared for the ICAI CA Foundation exams on January 18, 20, 22 and 24 will be able to check their results at icai.org and icai.nic.in.
Candidates scoring 40 marks in all the subject and 50 per cent marks in the aggregate of all four papers will be considered CA Foundation exam qualified. ICAI will also provide a qualifying status of “pass with distinction” to the candidates who obtain over 70 per cent marks in aggregate in the CA January 2026 foundation exam.
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.
In paper 3 and paper 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 mark will be rounded off to the next full mark in paper 3 and 4. For more information on ICAI CA Foundation and ICAI CA Intermediate exams, candidates can check the IE Education portal.
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.
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.
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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.
| CA Foundation Exam Session | September 2025 | May 2025 |
| AIR 1 | L Rajalakshmi | Vrinda Agarwal |
| AIR 2 | Prem Agarwal | Yadnesh Rajesh Narkar |
| AIR 3 | Neel Rajesh Shah | Shardul Shekhar Vichare |
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.
