CA Inter Jan 2026 Result Analysis: Why Only 9.39% Cleared Both Groups
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CA Intermediate
CA Intermediate
January 2026 — Result Analysis
Pass Percentage · Toppers · 5-Session Trend · May 2026 Strategy
Group I Pass Rate
13.96%
▲ +4.53% vs Sep 2025
Group II Pass Rate
15.54%
▼ Down from 27.14%
Both Groups Pass
9.39%
Sub-10% — 2nd straight session
If you didn't clear CA Intermediate in January 2026 — you are not alone. The Both Groups pass rate is 9.39% — fewer than 1 in 10 students cleared both groups simultaneously. This is not bad luck — it is a structural feature of the exam. This report diagnoses exactly what the numbers mean, why Group II surprised so many students, and gives you a precise strategy for May 2026.
1
Official Pass Percentage — January 2026 vs September 2025
Group-wise breakdown · Source: ICAI Press Release
| Category | Appeared | Passed | Pass % Jan 2026 | Pass % Sep 2025 | Change |
|---|---|---|---|---|---|
| Group I Only | 1,05,526 | 14,733 | 13.96% | 9.43% | ▲ +4.53% |
| Group II Only | 69,477 | 10,798 | 15.54% | 27.14% | ▼ −11.60% |
| Both Groups | 41,798 | 3,924 | 9.39% | 10.06% | ▼ −0.67% |
The Group II Drop Is the Story of This Result
Group II crashed from 27.14% (Sep 2025) → 15.54% (Jan 2026) — a fall of 11.6 percentage points in a single session. This is the sharpest single-session reversal in recent CA Inter history. Students who based their Group II expectations on the Sep 2025 anomaly were caught off guard. This is mean reversion, not a surprise — 15–22% is the normal Group II range.
2
CA Intermediate January 2026 — All India Toppers
Top 3 rank holders · Source: ICAI Merit List
🥈
Fathima Shehza K
📍 Perintalmanna, Kerala
AIR 2
504
84.00% / 600
🥇
Kanhiya Lal
📍 Ellenabad, Haryana
AIR 1
508
84.67% / 600
🥉
Vanya Bansal
📍 Faridabad, Haryana
AIR 3
498
83.00% / 600
The pass threshold for Both Groups is 300 out of 600 (50% aggregate, with 40 minimum in each paper). Kanhiya Lal scored 508 — 208 marks above the pass threshold. The gap between passing and topping at Inter is enormous and is built over months of structured deep work. Top 3 this session: Haryana (2), Kerala (1). CA Inter is a genuinely pan-India exam.
3
Five-Session Trend — Group I, Group II and Both Groups
New scheme sessions · Sep 2024 to Jan 2026
| Session | G-I Appeared | G-I % | G-II Appeared | G-II % | Both Groups % | Signal |
|---|---|---|---|---|---|---|
| Sep 2024 | 69,227 | 15.17% | 50,760 | 15.99% | 5.66% | 🔴 Very Low |
| Jan 2025 | 1,08,187 | 14.17% | 80,368 | 22.16% | 14.05% | 🟡 Uneven |
| May 2025 | 97,034 | 14.67% | 72,069 | 21.51% | 13.22% | 🟡 Uneven |
| Sep 2025 | 93,074 | 9.43% | 69,768 | 27.14% ⚠ | 10.06% | 🔴 Distorted |
| Jan 2026 ★ | 1,05,526 | 13.96% | 69,477 | 15.54% | 9.39% | 🟡 Correction |
The Sep 2025 Group II Anomaly — What It Means for May 2026
Sep 2025's 27.14% was the highest Group II pass rate in the new scheme's history — and Jan 2026's 15.54% confirms it was an outlier. The normal Group II range is 15–22%. Any student preparing for May 2026 Group II based on that 27.14% expectation is dangerously underprepared. Calibrate for a rigorous paper — not a lenient one.
Group I Recovered Strongly — 9.43% → 13.96%
After Sep 2025's surprise low of 9.43%, Group I bounced to 13.96% — a recovery of 4.53 percentage points in one session. Group I historically oscillates between 9–15%. Jan 2026 confirms this range. Students who found Sep 2025 Group I uniquely harsh were right — it was below the baseline, and Jan 2026 confirmed that.
Both Groups Stays Below 10% — This Is Structural, Not Cyclical
Both Groups: Sep 2024 (5.66%) → Jan 2025 (14.05%) → May 2025 (13.22%) → Sep 2025 (10.06%) → Jan 2026 (9.39%). The pattern is clear — attempting both groups simultaneously carries real compounding risk. You need all 6 papers above 40 AND 50% aggregate. One weak paper across any of the 6 ends the attempt. Most failed Both Groups attempts trace to a single floor failure in one paper.
4
Paper-wise Analysis — What Was Hard in January 2026
All 6 papers decoded · Difficulty signals for May 2026
| Group | Paper | Difficulty | What Tripped Students | May 2026 Signal |
|---|---|---|---|---|
| G-I | Advanced Accounting | Moderate–High | Consolidation (Minority Interest, inter-company transactions), AS application in practical scenarios. Presentation format errors cost marks even when concepts were correct. | Follow ICAI format exactly. Consolidation and amalgamation are non-negotiable chapters. |
| G-I | Corporate & Other Laws | Moderate | Application over rote. Companies Act procedural questions tested "shall/may" distinctions and timelines. Generic law answers bled marks — section references were expected. | Incorporation, Share Capital, Prospectus chapters carry ~35% weightage. Answer with section numbers. |
| G-I | Taxation (IT & GST) | High | Amendment-heavy. Income Tax tested AY 2025-26 provisions including new buyback tax, 12AB trust computation, transfer pricing. GST tested refund timelines, procedural precision and late 2025 circulars. | Amendments are non-negotiable. Static notes from earlier batches are high-risk. Prepare up to June 30, 2025 cutoff for May 2026. |
| G-II | Cost & Management Accounting | Moderate | Standard costing variances, marginal costing decisions and budgeting under time pressure. Students who practiced only theory — without full working-note practice — lost format marks. | Practice complete solutions with working notes. Standard costing + marginal costing + budget are the highest-weight chapters. |
| G-II | Auditing & Ethics | Moderate | Theory paper, but ICAI rewards structured answers — not just bullet dumps. Case-based scenarios tested application of SA standards, not just definition recall. Many students wrote paragraphs instead of structured points. | Use ICAI study material systematically. Practice writing structured answers citing SA numbers. Ethics questions carry more marks now. |
| G-II | FM & SM | High | Financial Management (capital structure, working capital, NPV/IRR, leasing) is numerically demanding and time-pressured. Strategic Management (50 marks) requires structured frameworks — not vague answers. Many students over-invested in SM theory and under-prepared FM numericals. | FM needs timed numerical practice — not just formula reading. SM needs framework-based answers. Allocate prep time 60:40 FM:SM. |
The Pattern ICAI Is Setting — Application Over Recall
Across all 6 papers in Jan 2026, the theme is consistent: ICAI is rewarding application, not recitation. In Taxation, you need to apply the provision to facts, not just state the provision. In Law, section references are expected. In Auditing, SA numbers must be cited in context. In Advanced Accounting, formats must be ICAI-standard. Students who prepared by reading and summarising — without practising application under timed conditions — were systematically underscored regardless of how much content they covered.
5
Why Does Only 1 in 10 Clear Both Groups? — 4 Structural Causes
Root cause analysis · For re-attempters and first-timers
Cause 1
The 6-Paper Compounding Effect
You need 40+ in every one of 6 papers AND 50% aggregate across all 6. One paper at 38 — even with 280 in the other 5 — fails the attempt. Six simultaneous floor requirements multiply the probability of failure far beyond what students intuit.
Cause 2
FM & SM Is the Most Common Floor Killer
Financial Management & Strategic Management (Group II) is where most Both Groups attempts die. Students comfortable with Group I's reading-heavy subjects often underestimate FM & SM's numerical demands. A single sub-40 score here fails the entire attempt — regardless of how well Group I went.
Cause 3
Exemptions Left Unclaimed
If you scored 60+ in any paper in a previous attempt, you are entitled to an exemption. Many students do not check this before registering. Ignoring exemptions means re-writing papers unnecessarily — increasing risk for no reason. Check ICAI portal first.
Cause 4
Groups Need Different Preparation Styles
Group I (Advanced Accounting, Corporate & Other Laws, Taxation — IT & GST) rewards conceptual depth and consistent reading. Group II (Cost & Management Accounting, Auditing & Ethics, FM & SM) rewards numerical fluency and application. Using a single study approach for all papers systematically underperforms one group.
6
Diagnose Your Failure — Group-Specific Fix
Different failure modes need different fixes
Step 0 — Check Your Exemptions Before Registering for May 2026. Log into the ICAI student portal. Any paper where you scored 60+ in a prior attempt is exempt. Do this before anything else — it shapes your preparation scope entirely.
| Your Result | What Happened | Fix for May 2026 |
|---|---|---|
| Failed Group I only | Floor or aggregate miss in G-I | Targeted G-I work: Advanced Accounting + Taxation floor first |
| Failed Group II only | FM & SM or Costing below 40 | Deep FM & SM numerical restart — don't calibrate to Sep 2025 |
| Failed Both — narrow miss | One paper slightly below 40 | Identify that paper, rebuild floor confidence only there |
| Failed Both — wide miss | Multiple sub-40 papers or big aggregate gap | Full structured restart — consider one group at a time |
| Cleared one group previously | Completing remaining group now | Focus entirely on that group only + check exemptions |
7
CA Inter Passing Criteria — The Exact Rules
Both conditions must be met simultaneously in the same attempt
| Requirement | Rule | What It Means | Common Trap |
|---|---|---|---|
| Paper Floor | Each paper independently | 40 out of 100 in every paper | 39 in any paper fails that group |
| Group Aggregate | Papers in same group combined | 50% aggregate per group | Strong papers cannot save a failed floor |
| Exemption Carry | Scoring 60+ in a paper | Exempt from that paper next attempt | Students often skip checking this |
| Group Validity Window | Groups may be cleared separately | Other group valid once cleared | Must clear remaining group within 3 years |
8
Your 10-Week May 2026 Action Plan
CA Inter May 2026 exams: approx. May 3–17, 2026
Weeks 1 – 2
Exemption Audit + Diagnostic
Log into ICAI portal. Confirm all exemptions (60+ papers carry forward). Identify your exact weak papers from Jan 2026 scorecard. Don't begin studying until you know your failure mode precisely.
Week 3
Taxation — Amendment Reset
Taxation was amendment-heavy in Jan 2026. For May 2026, the cutoff is Oct 31, 2025. Update your notes: buyback tax, 12AB trust, transfer pricing (IT), GST refund timelines and late 2025 circulars. Static old notes = high risk.
Weeks 4 – 5
FM & SM — Numerical Depth
FM is the most under-prepared Group II paper. Capital structure, working capital, NPV/IRR, leasing — practice full solutions with working notes under 3-hour pressure. Allocate 60% of FM & SM prep time to FM numericals.
Weeks 6 – 7
Advanced Accounting + Costing
Advanced Accounting: consolidation (Minority Interest, CFS) and AS application in practical scenarios. Format your answers ICAI-standard. Costing: standard costing variances + marginal costing decisions with complete working notes.
Week 8
Law + Audit — Application Mode
Corporate Laws: practice writing answers with section numbers — not just concepts. Auditing: answer in structured points citing SA numbers. Both papers reward presentation and structure, not just knowledge.
Weeks 9 – 10
Full Mocks + Rapid Revision
Minimum 2 full group mocks under timed conditions. Review against ICAI suggested answers only. Week 10: no new material — only formulas, key standards, section numbers, and SM frameworks.
Critical Warning — Do Not Calibrate May 2026 to Sep 2025 Group II
Sep 2025's 27.14% Group II pass rate was an anomaly. Jan 2026's 15.54% correction confirms this. If you are preparing for May 2026 Group II, prepare for a paper that demands the rigour of Jan 2025 (22.16%) or harder — not the exceptional ease of Sep 2025. Overconfidence based on that session is the most predictable path to failing Group II again.
9
5 Strategic Takeaways for May 2026
Act on these — don't just read them
- Check your exemptions before registering — any paper where you scored 60+ in a prior attempt is exempt. This is the most valuable 5-minute task before preparation begins. Many students skip it.
- Taxation amendments are non-negotiable — Jan 2026 was heavily amendment-driven. For May 2026, the cutoff shifts to Oct 31, 2025. Updated provisions in IT (buyback, 12AB, transfer pricing) and new GST circulars must be in your notes. Old static material is high-risk.
- FM & SM kills Both Groups attempts most often — the FM portion demands timed numerical practice, not formula reading. Allocate 60% of FM & SM prep time to Financial Management numericals. Under-preparing FM while over-reading SM theory is the most common failure pattern.
- Application beats recall in every paper — Jan 2026 confirmed ICAI's direction: cite section numbers in Law, cite SA numbers in Audit, apply provisions to facts in Tax, follow ICAI format exactly in Advanced Accounting. Knowing content is not enough — how you write matters.
- Sep 2025 Group II pass rate (27.14%) was an anomaly — do not use it as your benchmark. The Jan 2026 correction to 15.54% is closer to the true baseline. Calibrate May 2026 preparation for a rigorous paper.
10
The Full CA Ladder — January 2026 Results
Foundation → Inter → Final · All three levels
CA Foundation
19.23%
AIR 1: Logapriya P P
Madurai · 366/400 (91.50%)
Madurai · 366/400 (91.50%)
CA Inter (Both Groups)
9.39%
AIR 1: Kanhiya Lal
Ellenabad · 508/600 (84.67%)
Ellenabad · 508/600 (84.67%)
CA Final (Both Groups)
10.97%
AIR 1: Diksha Goyal
Karnal · 486/600 (81.00%)
Karnal · 486/600 (81.00%)
Notably, the CA Final Both Groups pass rate (10.97%) is slightly higher than Inter's 9.39% this session. CA Inter is the hardest ladder rung to climb. Once you clear both groups, the Final pass rate is actually more forgiving — the preparation discipline you build for Inter carries forward.
How Zeroinfy Can Help You Crack May 2026
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All 6 CA Inter subjects — Group I and Group II
FM & SM and Costing specialists — the two toughest Group II papers
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Course guidance based on your specific weak papers
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January 2026 delivered two stories: Group I recovered strongly (+4.53pp after Sep 2025's low), while Group II corrected sharply as the Sep 2025 anomaly unwound. The Both Groups pass rate at 9.39% reflects the structural compounding difficulty of clearing all 6 papers simultaneously — not bad luck.
If you didn't clear, the gap is fixable. Most failures trace to a single predictable cause — one floor paper, FM & SM underpreparation, or incorrect calibration of Group II difficulty based on Sep 2025. All three are correctable in 10 focused weeks.
Congratulations to every student who cleared today. For everyone who didn't — May 2026 is the next window, and the Inter exam rewards precise, targeted preparation above every other factor.
This article is intended for educational guidance and strategic analysis based on the official ICAI result release dated March 8, 2026. Data sourced from ICAI official press release and merit list. Zeroinfy Academic Research Desk.