The pass percentages for male and female students were 20.47% and 18.76%, respectively. Credit: ABO PHOTOGRAPHY/Shutterstock.

The Institute of Chartered Accountants of India (ICAI) has declared the results for the Chartered Accountants (CA) Intermediate and Foundation examinations conducted in September 2024.  

The exams are now held thrice annually, in January, May/June, and September—replacing the previous biannual schedule. The CA Final exam remains biannual. 

The foundation exams took place on 13, 15, 18, and 20 September, while Group I of the intermediate exams was held on 12, 14, and 17 September, and Group II on 19, 21, and 23 September. 

In September, nearly 139,646 candidates sat for the Intermediate exam across 459 centres.  

For Group I, approximately 69,227 candidates appeared, with 10,505 qualifying, resulting in a pass percentage of 15.17%.  

Group II saw 50,760 candidates, with 8,117 passing, indicating a pass percentage of 15.99%.  

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When considering candidates who appeared for both groups, 23,482 sat for the exams, and 1,330 qualified, resulting in a pass percentage of 5.66%. 

The Foundation exam, which was taken by about 78,209 candidates across 453 centres, had a total pass percentage of 19.67%.  

The pass percentages for male and female students were 20.47% and 18.76%, respectively.  

Mumbai’s Parami Umesh Parekh topped the Intermediate exam with a score of 80.67%.  

Chennai’s Tanya Gupta followed as the second topper with 76.50%, and Vidhi Jain secured the third position with 73.50%. 

In October 2024, ICAI took a step to safeguard the professional rights of chartered accountants by developing a Standard Operating Procedure (SOP).  

This SOP aims to guide police and law enforcement agencies through the investigation and legal processes involving CAs. 

 It outlines protocols for office searches, document seizures, and conduct during interrogations to ensure due process is maintained.