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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 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 |
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.
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) |
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% |
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% |
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 2022 | 21.39% | 18.61% | 11.09%$ |
May 2022 | 21.99% | 21.94% | 12.59% |
On Question asked by student community
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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.
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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.
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CA Foundation Exam Pattern 2024 – Details
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 ;-
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