Are CA May attempts for Foundation, Inter and Final easier than other sessions?

Are CA May attempts for Foundation, Inter and Final easier than other sessions?

Sansar Singh ChhikaraUpdated on 28 Jun 2025, 04:57 PM IST

The CA May 2025 results are expected to be declared in the first week of July 2025. With the results closing in, students are anxious and stressed about what the future holds for them. There are many conflicting opinions among students regarding the CA May 2025 difficulty level. Analysing the last 5-year data for many sessions of CA Inter, CA Final and CA Foundation, it can be inferred that the CA May attempts have recorded better pass percentages compared to all other attempts of CA exams.

Are CA May attempts for Foundation, Inter and Final easier than other sessions?
Are CA May attempts for Foundation, Inter and Final easier than other sessions?

Each session of the ICAI exam has a uniqueness to it. There are various factors affecting each session like introduction of new syllabus, change in exam pattern, subjects reduced etc. So there cannot be an absolute truth in saying that the CA May attempts are always easier. While there is a clear correlation of data for CA Inter and Final, the same cannot be said about CA Foundation. But, one thing that can be said clearly backed by facts is that CA Inter and Final May attempts are easier than other attempts. Read the complete article for a detailed comparison between CA May session and other attempts pass percentages, year-on-year analysis and more.

Is the CA May attempt easier than other attempts?

We have analysed ICAI pass percentage data from the last many years for each of the three exams - Foundation, Inter and Final. The proper comparison of each of the CA exam levels separately has been given in the table below:

CA FINAL – May vs. Nov/Other Attempts (Both Groups)

Year

May Attempt (Both Groups %)

Other Attempt (Both Groups %)

Higher Pass %

2018

20.85%

15.03% (Nov)

May 2018

2019

17.29%

10.19% (Nov)

May 2019

2020

14.47% (Nov)

2021

17.68% (July)

11.97% (Dec)

July 2021

2022

12.59%

11.09% (Nov)

May 2022

2023

10.24%

9.46% (Nov)

May 2023

2024

19.88%

May 2024

CA INTERMEDIATE – May vs. Nov/Dec/Sep Attempts

Year

May Attempt (Both Groups %)

Other Attempt (Both Groups %)

Higher Pass %

2018

17.98%

8.88% (Nov)

May 2018

2019

17.11%

14.37% (Nov)

May 2019

2020

17.09% (Nov)

Only one exam

2021

10.49% (July)

2022

5.46%

12.72% (Dec)

Dec 2022

2023

10.24%

9.73% (Nov)

May 2023

2024

18.42%

5.66% (Sep)

May 2024

CA FOUNDATION – May/June vs. Nov/Dec Attempts

Year

May/June Pass %

Nov/Dec/Other Session Pass %

Higher Pass %

2018

N/A (new scheme)

44.12% (Nov)

Nov 2018

2019

18.58% (June)

June 2019

2020

35.03% (Nov)

Nov 2020

2021

26.62% (June)

June 2021

2022

25.28% (June)

29.25% (Dec)

Dec 2022

2023

24.98% (June)

29.99% (Dec)

Dec 2023

2024

14.96% (June)

19.67% (Sept)

Sept 2024

Overall Verdict: May vs. Other Attempts – Who Wins?

Level

May Wins

Other Wins

Best May Attempt

CA Foundation

2

3

Nov 2018 (exceptionally high)

CA Intermediate

5

1

May 2024 (18.42%)

CA Final

6

0

May 2024 (19.88%)

Understanding the Advantage: Are CA May Exams Really Easier?

Here are some reasons that might back the perception that CA May exams are easier than other attempts:

  • The CA May exam usually does not clash with university or other exams giving students dedicated study time.

  • ICAI annual report cycle usually aligns with the May exams and there might be some leniency for good numbers.

  • The May exams are usually based on ICAI’s newly released RTPs, MTPs, and study material updates.

  • May month is a dry season with no weather issues, no festivals or other holidays compared with other sessions.

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Questions related to CA Final Exam

On Question asked by student community

Have a question related to CA Final Exam ?

Hello Aspirant,

See application process is already live for CA Final 2022 examination for November 2022 session so if you had applied for it then it is alright and the last date to apply for it is July 1st 2022.

Now coming to the question of choice of elective paper

Hello,

No you cannot apply after the final date of registration. Unless the officials extend the last date you will not be eligible for applying after the final date of registration. As of now there are no information from the officials regarding the extension of the final date. The Institute

Hi there,

First of all make plan that what are you going to study,for how many hours you are going to study a topic and on what you will focus on. Plan all these things so that you don't get distract while studying. Then maintain a timetable and follow it

Hi Aspirant,

Hope you are doing great as per the question asked by you as you have made mistake while filling up the form you should definitely mail to the required authorities regarding the mistakes you have sometimes correction window is given to the students to correct the mistakes if

Hey aspirant,

Sorry but this cannot be done as it is mandatory and one must complete at least 2 years of training before sitting for the finals