CA Foundation vs CA Inter vs CA Final - Which is the hardest exam

CA Foundation vs CA Inter vs CA Final - Which is the hardest exam

Sansar Singh ChhikaraUpdated on 04 Jul 2025, 04:51 PM IST

The exam difficulty level for all three CA exams - Foundation, Inter and Final. Statistically, CA Intermediate exams are the toughest among all three levels. In the last 7 years, the average CA Inter exam pass percentage has hovered between 10-12%. Second in terms of difficulty level comes CA Final. The CA Final exam percentage in the last seven years has floated around 10-15%. The CA Foundation exam is the easiest among all the three exams. The average CA Foundation pass percentage has been around 25-30%. CA Foundation is the entry-level exam into Chartered Accountancy and is relatively easy compared to the other two exams. The CA Inter and Final syllabus is also vast which makes both of the exams high on difficulty scale. Read the complete article for a statistical analysis between difficulty levels of CA Foundation, CA Inter and CA Final.

CA Foundation vs CA Inter vs CA Final - Which is the hardest exam
CA Foundation vs CA Inter vs CA Final - Which is the hardest exam

Which is the hardest CA Level - Foundation, Inter or Final?

CA Level

Average Pass % (All Sessions)

Recent Low

Recent High

Difficulty Indicator

Foundation

~26–28%

14.96% (June 2024)

44.12% (Nov 2018)

Medium

Intermediate

~10–15% (Both Groups)

5.66% (Sep 2024)

17.98% (May 2018)

Very High

Final

~10–12% (Both Groups)

1.41% (Jan 2021 Old)

20.85% (May 2019)

Extreme

Key Insights into CA exams Difficulty Level

Here are some important conclusions that can be made about ICAI CA difficulty level over the years:

  • CA Foundation exam has been the easiest exam among all the three exams, given that it is the entry-level exam and does not have a vast syllabus.

  • The CA Foundation exam was easier from 2018-2022, however, after the introduction of ICAI New Scheme of Education and Training there has been a fall in the pass percentage.

  • The CA Inter exam is statistically the hardest level of the CA exams.

  • In September 2024, CA Inter exam recorded the lowest pass percentage in many years, a mere 5.66% for both groups.

  • Statistics show that clearing both groups of CA Inter together is very hard and only a few students are able to achieve this feat.

  • CA Final is the toughest to clear the exam academically given its expansive syllabus, application-based questions and expectations of perfection.

CA exams Year-wise Comparison in Difficulty Level

Year

CA Foundation

CA Intermediate

CA Final

2018

44.12% (Nov)

17.98% (May)

20.85% (May)

2019

18.58% (June)

17.11% (May)

20.85% (May)

2020

35.03% (Nov)

17.09% (Nov)

14.47% (Nov)

2021

24.89% (Jan)

10.49% (July)

15.31% (Dec)

2022

25.28% (June)

5.46% (May)

12.59% (May)

2023

24.98% (June)

10.24% (May)

8.33% (May)

2024

14.96% (June)

5.66% (Sep)

19.88% (May)

CA Foundation Exam Difficulty Level May 2025 - Session-to-Session Analysis

Exam Session

Male Pass %

Female Pass %

Nov 2018

43.03%

45.56%

June 2019

18.47%

18.72%

Nov 2020

36.11%

33.88%

Jan 2021

24.91%

24.85%

June 2021

26.08%

27.26%

Dec 2021

30.20%

30.37%

June 2022

25.52%

24.99%

Dec 2022

29.57%

28.88%

June 2023

25.99%

23.80%

Dec 2023

30.19%

29.77%

June 2024

15.66%

14.14%

Sep 2024

20.47%

18.76%

Jan 2025

21.74%

21.27%

CA Intermediate Difficulty Level May 2025 - Session-to-session analysis

Exam Session

Group 1%

Group 2%

Both Groups%

May 2018

23.04%

4.04%

17.98%

Nov 2018

18.54%

43.04%

8.88%

May 2019

17.69%

31.70%

17.11%

Nov 2019

22.49%

17.87%

14.37%

Nov 2020 (New)

25.64%

21.85%

17.09%

Nov 2020 (Old)

11.75%

15.11%

1.81%

July 2021 (New)

29.11%

22.2%

10.49%

July 2021 (Old)

4.34%

30.13%

0.66%

Dec 2021 (New)

21.78%

11.81%

11.56%

Dec 2021 (Old)

5.39%

16.79%

0.91%

May 2022

13.30%

12.45%

5.46%

Dec 2022

21.19%

24.44%

12.72%

May 2023

18.95%

23.44%

10.24%

Nov 2023

16.78%

19.18%

9.73%

May 2024

27.15%

18.28%

18.42%

Sep 2024

15.17%

15.99%

5.66%

CA Final Difficulty Level May 2025 - Session-to-session analysis

Session

Group I Pass %

Group II Pass %

Both Groups Pass %
May 2024

27.35%

36.35%

19.88%

Nov 2023

9.46%21.60%

19.88%

May 2023

9.46%

21.60%

8.33%

Nov 202221.39%

18.61%

11.09%$
May 202221.99%

21.94%

12.59%
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Questions related to CA Foundation Exam

On Question asked by student community

Have a question related to CA Foundation Exam ?

Hello aspirant,

Students must register with BoS by September 1, 2024, and finish the four-month study session. Additionally, provisional registrations for students who passed their tenth class have begun at ICAI.

For more information you can visit our site by clicking on the link given below.

https://finance.careers360.com/articles/ca-foundation-registration#:~:text=CA%20Foundation%20Registration%202025%20%2D%20Eligibility%20criteria,-Candidates%20before%20registering&text=Students%20must%20register%20before%20September,have%20cleared%20their%2010th%20class .

Thank you

If you chose chartered accountant (CA), then you have to write several exams and practical training. Here are some exams to write in your road to pursue CA, that are conducted by ICAI.

  • If you have passed 10th, then you can take an entry level exam. This foundation course consists of 4 papers
  • If you are a graduate or postgraduate with specified marks or higher degrees or you passed the foundation course then you can register for the IPCC. It consists of 2 groups with 4 papers each.
  • After you pass either 1 or both groups of IPCC, you should pursue articleship.
  • After completion or if you still have 6 months of your articles hip time, you can appear for the CA final exams. It consists of 2 groups each consists of 4 papers.
  • Before appearing for your final exams, you should undergo AICITSS during the last 2 years of practical training.
  • After you have passed in final exams and articleship, you can be a member of ICAI and can use Chartered Accountant before your name.

Dear aspirant !

Hope you are doing well !

CA Foundation Exam Pattern 2024 – Details

  • The CA Foundation examination consists of four papers.
  • Paper 1 and Paper 2 are subjective type papers.
  • Paper 3 and Paper 4 are objective type papers.
  • The CA Foundation exam is conducted for a total of 400 marks, with each paper carrying 100 marks.

Candidates must successfully clear their 10th and 12th exams from a recognized educational institute . Also, the minimum mark they need to attain in their 12th standards is 50% aggregate. There is no age restriction to apply for the CA foundation.

The details of this exam is given below ;-

https://www.google.com/url?sa=t&source=web&rct=j&opi=89978449&url=https://finance.careers360.com/exams/ca-foundation-exam/amp&ved=2ahUKEwjev-n0t5KEAxWOSmwGHYFyBicQFnoECB0QAQ&usg=AOvVaw2eBxiO3YusK-Mh7jFbZ1Dp .

Hope it helps you !

Thanking you !!

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