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The CA Foundation exam analysis is published after every session and provides candidates with a clear picture of how each paper was structured, which chapters carried the most questions, how difficult the paper was relative to previous sessions, and what a reasonable score looks like for a well-prepared candidate. For students who have just appeared, the analysis helps calibrate expectations before the result. For students preparing for the next session, it reveals which chapters deserve deeper preparation and what difficulty level to train for.
This page consolidates exam analysis data across recent sessions and provides chapter-wise weightage insights for all four papers.
For the complete CA Foundation exam overview, visit the CA Foundation main page.
| Topic Link | |
| CA Foundation Overview | CA Foundation Exam Guide |
| Exam Pattern | CA Foundation Exam Info |
| Syllabus | CA Foundation Syllabus |
| Cutoff and Passing Marks | CA Foundation Cutoff |
| Previous Year Papers | CA Foundation PYQ |
| Result | CA Foundation Result |
| Syllabus Tracker | CA Foundation Syllabus Tracker |
| Parameter Description | |
| Overall Difficulty | Easy / Easy-to-Moderate / Moderate / Moderate-to-Difficult / Difficult |
| Paper-wise Difficulty | Separate difficulty rating for each of the four papers |
| Chapter-wise Weightage | Which chapters contributed the most questions or marks |
| Good Attempt Estimate | How many questions or marks a prepared candidate can reasonably score |
| Question Type Trends | Conceptual, application-based, theoretical, formula-based |
| Student Reactions | Aggregate feedback from candidates who appeared |
| Expected Pass Percentage | Estimated based on difficulty and good attempt benchmarks |
The CA Foundation May 2026 exam was held on 14, 16, 18, and 20 May 2026 in offline pen-and-paper mode. The May 2026 session was significant because it was among the first sessions fully under the ICAI New Scheme for students who registered after the scheme's full implementation.
Overall Difficulty: Moderate
Candidate feedback collected on exam day indicated that Paper 1 was moderate in difficulty. The paper had a balanced mix of theoretical questions and practical numerical problems. Questions were drawn from across the syllabus without heavy concentration in any single chapter.
| Chapter Approximate Marks Difficulty | ||
| Partnership Accounts (Fundamentals, Admission, Retirement) | 25 to 30 | Moderate |
| Final Accounts of Sole Proprietorship | 20 to 25 | Easy to Moderate |
| Company Accounts (Shares and Debentures) | 15 to 20 | Moderate |
| Bank Reconciliation Statement | 8 to 10 | Easy |
| Depreciation | 8 to 10 | Easy |
| Inventories | 5 to 8 | Easy |
| Rectification of Errors | 5 to 8 | Easy to Moderate |
| Bills of Exchange | 5 to 8 | Moderate |
Good Attempts: 65 to 75 marks
Partnership accounts remained the highest-weightage chapter, consistent with its position across previous sessions. Candidates who had thoroughly practised partnership fundamentals, admission, and retirement had a clear advantage.
Overall Difficulty: Easy to Moderate
Paper 2 was considered manageable by most candidates. Section A (Business Laws) was largely straightforward for students who had read the Indian Contract Act thoroughly. Section B (Business Correspondence) varied in difficulty depending on the letter and report topics asked.
| Section Topic Area Approximate Marks Difficulty | |||
| Section A | Indian Contract Act, 1872 | 25 to 30 | Easy to Moderate |
| Section A | Sale of Goods Act, 1930 | 10 to 15 | Easy |
| Section A | Partnership Act and LLP Act | 10 to 15 | Easy to Moderate |
| Section A | Companies Act, 2013 (Introduction) | 5 to 10 | Easy |
| Section B | Letter / Report Writing | 15 to 18 | Moderate |
| Section B | Grammar and Comprehension | 10 to 12 | Easy to Moderate |
| Section B | Precis Writing | 8 to 10 | Moderate |
Good Attempts: 60 to 70 marks
Students who had practised the scenario-based questions for the Indian Contract Act consistently scored well. Section B surprised some candidates with a report format they had not practised, reinforcing the importance of covering all correspondence types.
Overall Difficulty: Moderate to Difficult
Paper 3 was the most challenging of the four in the May 2026 session. The Statistics section, particularly probability and theoretical distributions, was harder than in the January 2026 session. Time pressure was reported as a significant issue, with many candidates unable to complete all 100 questions.
| Section Topic Area Approximate Marks Difficulty | |||
| Section A: Business Mathematics | Time Value of Money, Equations, Progressions | 35 to 40 | Moderate |
| Section A: Business Mathematics | Permutation and Combination, Sets | 5 to 8 | Easy to Moderate |
| Section B: Logical Reasoning | Seating Arrangement, Blood Relations, Syllogisms | 20 | Moderate |
| Section C: Statistics | Measures of Central Tendency and Dispersion | 15 to 18 | Moderate |
| Section C: Statistics | Probability and Theoretical Distributions | 12 to 15 | Difficult |
| Section C: Statistics | Correlation, Regression, Index Numbers | 10 to 12 | Moderate to Difficult |
Good Attempts: 55 to 65 (out of 100 questions)
Given the difficulty, attempting 60 to 65 questions with high accuracy was more beneficial than attempting all 100 with reduced accuracy and negative marking losses.
Overall Difficulty: Easy to Moderate
Paper 4 was the most straightforward paper of the May 2026 session. Questions were largely conceptual and factual, with a heavy focus on demand-supply theory, production costs, and national income accounting. Candidates who had studied ICAI study material thoroughly found this paper manageable.
| Chapter Area Approximate Marks Difficulty | ||
| Demand, Supply, and Elasticity | 15 to 20 | Easy |
| Theory of Production and Cost | 12 to 18 | Easy to Moderate |
| Market Structures | 10 to 15 | Easy to Moderate |
| National Income | 10 to 12 | Easy |
| Money and Banking | 8 to 12 | Easy |
| Indian Economy and Planning | 8 to 10 | Easy |
| Business Cycles and International Trade | 8 to 12 | Easy to Moderate |
| Business and Commercial Knowledge | 6 to 10 | Easy |
Good Attempts: 70 to 80 (out of 100 questions)
The January 2026 exam was held on 18, 20, 22, and 24 January 2026. The result was declared on 8 March 2026. The pass percentage for the January 2026 session was 19.23 percent, which was lower than the December 2023 session (approximately 29 to 30 percent) and below the May 2025 session (21.52 percent).
| Paper Overall Difficulty Good Attempt Range | ||
| Paper 1: Accounting | Moderate to Difficult | 55 to 65 marks |
| Paper 2: Business Laws | Moderate | 60 to 70 marks |
| Paper 3: Quantitative Aptitude | Moderate | 60 to 70 out of 100 |
| Paper 4: Business Economics | Easy to Moderate | 70 to 80 out of 100 |
The lower pass percentage for January 2026 was primarily attributed to Paper 1 being harder than usual, with partnership accounts and company accounts questions requiring a level of detail that caught several candidates off guard.
The September 2025 session saw a pass percentage of less than 15 percent, making it one of the most challenging sessions in recent years. The difficulty was particularly acute in Papers 1 and 3.
| Paper Overall Difficulty Key Observation | ||
| Paper 1: Accounting | Moderate to Difficult | Partnership dissolution and company accounts were significantly harder than average |
| Paper 2: Business Laws | Moderate | Indian Contract Act questions were application-based and time-consuming |
| Paper 3: Quantitative Aptitude | Difficult | Calculus and advanced statistics questions were harder than expected |
| Paper 4: Business Economics | Moderate | Consistent with usual difficulty; did not contribute significantly to failures |
The sub-15 percent pass rate was a clear signal that Papers 1 and 3 must be prepared to a level significantly above the minimum. Candidates who targeted scores in the 45 to 55 range in these papers were well within the qualifying zone even in a tough session.
Based on analysis across multiple sessions from 2023 to 2026, the following chapter-wise weightage patterns have emerged.
| Chapter Average Marks Across Sessions | |
| Partnership Accounts (Fundamentals, Admission, Retirement, Death, Dissolution) | 30 to 40 |
| Final Accounts of Sole Proprietorship | 20 to 25 |
| Company Accounts (Shares, Debentures, Redemption) | 15 to 20 |
| Bills of Exchange | 8 to 12 |
| Bank Reconciliation Statement | 5 to 10 |
| Depreciation | 5 to 8 |
| Inventories | 5 to 8 |
| Rectification of Errors | 5 to 8 |
Key Insight: Partnership accounts consistently contributes 30 to 40 percent of the total Paper 1 marks. This chapter across its various sub-chapters (fundamentals, admission, retirement, death, and dissolution) must be mastered in full, not selectively.
| Area Average Marks Across Sessions | |
| Indian Contract Act, 1872 | 25 to 35 (Section A) |
| Sale of Goods Act, 1930 | 10 to 15 (Section A) |
| Partnership and LLP Acts | 8 to 12 (Section A) |
| Companies Act Introduction | 5 to 8 (Section A) |
| Letter Writing (formal letters) | 12 to 15 (Section B) |
| Report Writing | 8 to 10 (Section B) |
| Grammar (active-passive, direct-indirect) | 6 to 8 (Section B) |
Key Insight: The Indian Contract Act alone contributes approximately 25 to 35 marks in Section A. A complete command of offer and acceptance, consideration, free consent, and breach and remedies is essential.
| Topic Average Marks Across Sessions | |
| Statistics: Measures of Central Tendency and Dispersion | 12 to 15 |
| Statistics: Probability and Theoretical Distributions | 10 to 14 |
| Business Mathematics: Time Value of Money | 8 to 12 |
| Business Mathematics: Equations and Matrices | 8 to 10 |
| Statistics: Correlation and Regression | 8 to 10 |
| Logical Reasoning: Seating Arrangement and Blood Relations | 6 to 10 |
| Business Mathematics: Ratio, Proportion, Logarithms | 6 to 8 |
| Statistics: Index Numbers and Time Series | 6 to 8 |
Key Insight: Statistics as a whole contributes 35 to 45 marks in Paper 3 across most sessions. Candidates who are weak in statistics and rely only on Business Mathematics and Logical Reasoning frequently struggle to score above 40.
| Topic Average Marks Across Sessions | |
| Demand and Supply Theory including Elasticity | 15 to 20 |
| Theory of Production and Cost | 12 to 18 |
| Market Structures | 10 to 15 |
| National Income | 10 to 12 |
| Money and Banking | 8 to 12 |
| Indian Economy | 8 to 10 |
Key Insight: The first three chapters (Demand-Supply, Production-Cost, Market Structures) together account for approximately 40 to 50 percent of Paper 4 marks in most sessions.
Chapter-weightage trends from multiple sessions are the most reliable input for prioritising study time. Chapters that consistently carry 20 to 40 marks in a paper deserve proportionally more study time than chapters that contribute only 5 to 8 marks.
Use the CA Foundation Syllabus Tracker to mark chapters by priority and track completion.
| Paper Conservative Target Competitive Target | ||
| Paper 1: Accounting | 45 to 55 | 55 to 70 |
| Paper 2: Business Laws | 50 to 60 | 60 to 75 |
| Paper 3: Quantitative Aptitude | 40 to 50 | 55 to 65 |
| Paper 4: Business Economics | 50 to 60 | 65 to 75 |
The conservative target ensures clearing the 40-mark individual threshold and contributing to the 200-mark aggregate. The competitive target aims for distinction territory.
Exam analysis consistently shows that candidates who attempt all 100 questions in Papers 3 and 4 regardless of confidence often end up with lower net scores than those who selectively attempt 60 to 75 questions with high accuracy. The negative marking of 0.25 per wrong answer means four wrong answers cancel one right answer.
The right approach: attempt questions where you can confidently eliminate at least two of the four options. Leave truly uncertain questions unattempted.
Is the CA Foundation exam getting harder each year? The difficulty varies by session rather than following a consistent annual trend. Sessions in which Paper 3 (Quantitative Aptitude) or Paper 1 (Accounting) is harder tend to have lower pass rates. The September 2025 session (below 15 percent pass rate) and the May 2025 session (21.52 percent pass rate) illustrate this variability. Overall, the difficulty level at the Foundation stage remains easy-to-moderate compared to CA Intermediate.
Can exam analysis predict the next session's difficulty? No. ICAI sets new question papers independently for each session. Analysis reveals trends in chapter weightage and question format, but the difficulty of the next paper cannot be predicted with certainty. The safest strategy is thorough preparation across all chapters rather than selective preparation based on predicted difficulty.
Which paper is typically the most difficult in CA Foundation? Across most sessions, Paper 3 (Quantitative Aptitude) has the highest failure rate, followed by Paper 1 (Accounting). Paper 4 (Business Economics) is generally considered the most straightforward. Paper 2 difficulty depends heavily on whether Section B correspondence topics are familiar to the candidate.
How should I adjust my preparation based on exam analysis? Focus additional preparation time on the chapters that consistently carry high marks (partnership accounts in Paper 1, Indian Contract Act in Paper 2, statistics in Paper 3, and demand-supply in Paper 4). Practise timed mock tests to develop the speed required for Papers 3 and 4 within their two-hour window. Solve previous year papers from the CA Foundation PYQ page to understand question framing.
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