ICAI CA Intermediate September 2026 Result: 13.21% Clear Both Groups, Two Share AIR 1

The Institute of Chartered Accountants of India declared the result of the CA Intermediate examination held in September 2026 on 22 October 2026, and the pass rates are the strongest of the three Intermediate attempts held this year. Of the 38,339 candidates who wrote both groups, 5,066 cleared both, a pass rate of 13.21%. Group I alone was cleared by 23,210 of 1,00,301 candidates (23.14%) and Group II by 12,938 of 68,400 candidates (18.92%), according to the ICAI Public Relations Committee press release on the result.

A total of 1,60,887 candidates were admitted to the examination, which was held at 583 centres in India and abroad. Results and mark details are available on the ICAI results portal, caresults.icai.org, where candidates log in with their registration number and roll number. ICAI had said on 14 October that the result would come by the evening of 22 October, as reported in our note on the expected declaration date, and it kept to that timeline.

All India toppers in CA Intermediate September 2026

Two candidates share the first rank. Neel Rajesh Shah of Mumbai (roll number 149106) and Chandak Sakshi of Nashik (roll number 208221) each scored 502 out of 600, or 83.67%. Shruti V of Chennai (roll number 131423) is second with 492 marks (82.00%), and Prem Agarwal of Surat (roll number 233554) is third with 490 marks (81.67%). The full list of rank holders is in Annexure A to the ICAI press release.

The top score this time is lower than in May 2026, when Shardul Shekhar Vichare of Dombivali led with 531 out of 600 (88.50%). The cohort as a whole still did far better, as the pass rates below show.

A rank is open only to a candidate who appeared in all papers of both groups at one sitting without any carried-forward paper exemption, passed, and scored above the cut-off. A student who cleared both groups with an exempted paper in this attempt passes, but cannot figure in the merit list, as the ICAI FAQs on Examinations make clear.

September 2026 pass percentage compared with January and May 2026

ICAI now holds the Intermediate examination three times a year. The table sets the September figures against the January 2026 result and the May 2026 result, both declared by ICAI.

The Group I pass rate more than doubled from May, from 10.25% to 23.14%, while the number of Group I candidates rose by about 9,000. Group II moved less, from 16.11% to 18.92%. The both-groups rate of 13.21% is the best of the year, and 5,066 candidates now hold a clean Intermediate pass from this attempt, against 2,820 in May and 3,924 in January.

How the 40% and 50% rule and the 60-mark exemption work

Under the current scheme, a group is passed when the candidate scores at least 40% in each paper of that group and at least 50% in the aggregate of the group's papers at one sitting. A candidate writing both groups together can also pass both by securing 40% in every paper and 50% in the aggregate of all papers. The groups can be cleared in different sittings, as set out in the ICAI FAQs on the New Scheme of Education and Training.

A candidate who fails a group but scores 60% or more in any paper of that group gets an exemption in that paper for the next three consecutive examinations. In those attempts, the candidate still needs 40% in each remaining paper and 50% in the group aggregate, with the exempted marks counted. If the group is still not cleared after three attempts, the exemption can continue, but the candidate must then score at least 50% in each remaining paper.

An illustration with assumed marks shows how this plays out for the January 2027 attempt. Suppose a candidate wrote Group I in September 2026 and scored 65 in Paper 1, 38 in Paper 2 and 52 in Paper 3. The total is 155 out of 300 (51.67%), which clears the aggregate, but Paper 2 is below 40, so the group is not passed. Paper 1 is above 60 and is therefore exempt for January 2027, May 2027 and September 2027. In January 2027 the candidate writes only Papers 2 and 3 and needs at least 40 in each. For the 50% aggregate, the group total must reach 150, and 65 is already banked, so Papers 2 and 3 together must add up to at least 85 (150 minus 65). Scores of 40 and 45 would pass the group; scores of 40 and 44 would not, even though both papers individually clear 40.

The September result statement shows any exemption earned, so candidates who did not clear a group should check it before filling the January 2027 form, since an exempted paper changes both the papers to be written and the aggregate arithmetic.

Verification of marks and certified copies: the window closes in November

Candidates who want their marks verified must apply online through the SSP dashboard within one month of the declaration of results, which places the deadline around 21 November 2026. The fee is ₹100 per paper, with a ceiling of ₹400 for all papers of a group or of both groups. Only one verification application is accepted per roll number, so all papers to be checked must be included in a single request. The regulations do not allow revaluation of answers. If the marks change, the fee is refunded automatically to the bank account given in the application. ICAI indicates a turnaround of about four weeks, and a candidate with no response 15 days before the next examination can write to the examination department.

Applications for inspection or certified copies of answer books must also be made online within 30 days of the declaration. There is no late-fee route, and the fee is not refundable in any circumstance. ICAI endeavours to supply the copies within 30 days of a complete application, so a candidate who applies late in the window may receive the copies only around 21 December, less than two weeks before the first January paper.

The printed statement of marks is sent within about four weeks of the result. Candidates who do not receive it within 30 to 40 days can write to the examination department within two months of the declaration.

What passing both groups opens up: articleship and CA Final registration

Under the current scheme, practical training of two years can begin only after a student has passed both groups of Intermediate and completed the four-week Integrated Course on Information Technology and Soft Skills (ICITSS). The 5,066 candidates who cleared both groups in September 2026, and those who completed the second group now after clearing the first earlier, can therefore move to ICITSS and then register for articleship. A student who has cleared only one group cannot start practical training yet.

Registration for CA Final is allowed at any time after both groups of Intermediate are passed, and the Self-Paced Online Modules are registered for at the same time. Appearing in the Final examination requires, besides Final registration, completion of practical training as per the scheme, completion of Advanced ICITSS and qualifying all four Self-Paced Online Modules (Sets A to D), each of which is passed at 50% with no limit on attempts. Students who start articleship in the coming weeks should plan the module tests alongside training rather than leave them for the final months before the examination.

Students who wrote the examination and want to know how the papers were received can refer to ICAI's call for observations on the September 2026 question papers, which closed on 17 September.

January 2027 CA Intermediate exam dates and form window

Candidates who have to write one or both groups again will sit in January 2027. Under the ICAI schedule for the January 2027 Intermediate and Foundation examinations, Group I papers are on 2, 4 and 6 January 2027 and Group II papers on 8, 10 and 12 January 2027, from 2 pm to 5 pm, with 15 minutes of reading time from 1:45 pm.

The examination form for the January 2027 session opens on the SSP portal on 3 November 2026. The last date without late fee is 16 November 2026; forms can be filed with a late fee of ₹600 up to 19 November 2026, and a correction window runs from 20 to 22 November 2026. The examination fee for centres in India is ₹1,500 for a single group and ₹2,700 for both groups. ICAI has also released mock test paper series I and II for the January 2027 Intermediate examination.

The timing matters for candidates who apply for verification. The verification window runs to about 21 November, while the January form must be filed by 16 November to avoid the late fee. With verification taking about four weeks, its outcome will usually arrive after both the regular and late-fee form deadlines have passed, so a candidate who missed a group by a few marks has to decide on the January 2027 form without knowing the result of verification.

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