Is there step marking in CA Foundation, Inter and Final?
Is there step marking in CA Foundation, Inter and Final? Yes, in the written (descriptive) answers at every level, and no, never in MCQs. ICAI does not publish its marking scheme, but its FAQ on verification of marks says the office checks the "stepwise marks" in your answer book against the totals on the cover page. An MCQ is simply right or wrong.
So a correct method with a slip in arithmetic can still earn marks, and a bare final answer can lose most of them. This guide separates what ICAI has said from what students commonly believe. Every ICAI fact is linked to its source; the two worked examples are ours, for illustration only.
Step marking in CA exams, level by level
| Level | Written part (step marks possible) | MCQ part (no step marks) | Negative marking |
|---|---|---|---|
| CA Foundation | Paper 1 Accounting, Paper 2 Business Laws | Papers 3 and 4 (all MCQ) | Yes, ¼ mark per wrong MCQ |
| CA Inter | 70 marks of every paper | 30 marks of every paper | No |
| CA Final | 70 marks of Papers 1–5; 15 of each case in Paper 6 | 30 marks of Papers 1–5; 10 of each case in Paper 6 | No |
Sources: ICAI's FAQs on the New Scheme (PDF) (opens in a new tab), Q 2.12–2.13, 3.16–3.17 and 4.7–4.9, and the CA Final May 2026 papers.
What ICAI officially says about evaluation
What ICAI says in public comes from three places.
1. The FAQ on verification of marks. ICAI's FAQs on Examinations (PDF) (opens in a new tab) list what verification under Regulation 39(4) covers. One of the checks is:
"Whether there is any discrepancy between the stepwise marks, total marks for each question indicated on the cover page"
The same FAQ lists the other checks: whether any question or part "has remained unvalued" and whether there is any totalling error. It also says: "Re-evaluation of evaluated answer books is not permitted as per CA Regulations 1988."
So ICAI's own FAQ refers to stepwise marks shown on the cover page of the answer book, which means marks are recorded step by step. That is the closest thing to an official statement that step marking exists.
2. The suggested answers are not the marking scheme. The first page of every group volume of suggested answers says: "The Suggested Answers published in this volume do not constitute the basis for evaluation of the students' answers in the examination" (Final Group I, May 2026, PDF (opens in a new tab)). A suggested answer shows a complete answer. It does not show how many marks each line carries. We explain how to use them in how to check your CA answers with ICAI suggested answers.
3. Verification and certified copies. The Guidance Notes for Final November 2026 (PDF) (opens in a new tab) say:
- Verification costs ₹50 per paper, applied for online through the SSP dashboard within a month of the result. "There is no provision for revaluation of papers."
- You can apply for certified copies of your evaluated answer books within 30 days of the result, at ₹100 per paper. Scanned copies are sent to the email in your exam form.
A certified copy is how you get your own marked answers back. For the full journey of an answer book, from the examiner to the result, read how ICAI checks papers.
What ICAI does not publish
ICAI does not publish how many marks each step of a question carries. So any claim like "format carries 1 mark" or "the conclusion is always worth half" is a guess, however often you hear it.
What students and teachers commonly understand is simpler, and it fits ICAI's own documents:
- marks in a descriptive answer are given for parts of the answer, not only for the final figure or the final "yes" or "no";
- a missing working, provision or reason is a missing part, and it can cost marks even when the end result is right.
The examiners' comments describe answers in the same terms. In May 2026, for CA Final Advanced Financial Management Question 1(a), they wrote that "Most examinees demonstrated a basic understanding of the concepts by correctly attempting the initial steps", before explaining where answers went wrong (Final Group I, May 2026, PDF (opens in a new tab)). In Intermediate Auditing Question 3(a), "while the conclusion was often correct, the reasoning supporting it was incomplete or technically inadequate" (Intermediate Group II, May 2026, PDF (opens in a new tab)).
One thing nobody outside ICAI can tell you for sure: whether an examiner gives credit for later steps that correctly use a wrong earlier figure. Don't count on it. Get each step right, and make each one visible.
Illustrative example 1: a 5-mark numerical
Illustrative example, not ICAI's scheme. The split of marks below is ours, to show how step marking works in principle.
Question. A machine costs ₹10,00,000, has a life of 5 years and no salvage value, and is depreciated on the straight-line method. It is expected to earn ₹3,50,000 a year before depreciation and tax. The tax rate is 30% and the cost of capital is 10%. The present value annuity factor for 5 years at 10% is 3.791. Compute the NPV and advise whether to buy the machine. (5 marks)
| Step | Working | Illustrative marks |
|---|---|---|
| 1. Depreciation | ₹10,00,000 ÷ 5 = ₹2,00,000 a year | 0.5 |
| 2. Profit after tax | ₹3,50,000 − ₹2,00,000 = ₹1,50,000; tax at 30% = ₹45,000; profit after tax = ₹1,05,000 | 1.5 |
| 3. Cash flow after tax | ₹1,05,000 + ₹2,00,000 depreciation added back = ₹3,05,000 | 1 |
| 4. Present value of inflows | ₹3,05,000 × 3.791 = ₹11,56,255 | 1 |
| 5. NPV and advice | ₹11,56,255 − ₹10,00,000 = ₹1,56,255. NPV is positive, so the machine may be bought | 1 |
Where marks are lost.
- Depreciation not added back. Cash flow becomes ₹1,05,000, present value ₹3,98,055, NPV negative, and the advice reverses. Step 3 is lost for certain. Steps 1 and 2, written out, are still there to be marked.
- Only the final line written. "NPV = ₹1,56,255, accept" with no workings leaves the examiner nothing to mark except the end result. If one figure slips, nothing on the page shows that the method was right.
- No advice. The question says "advise". Stopping at the NPV figure leaves the last step unanswered.
Illustrative example 2: a law answer
Illustrative example, not ICAI's scheme. The facts are made up and the split of marks is ours.
Question. Meera took a mixer-grinder from a shop on approval for 7 days. She did not return it or tell the shopkeeper anything, and used it for 20 days. The shopkeeper now asks for the price. Meera says she never approved it. Decide under the Sale of Goods Act, 1930. (4 marks)
| Step | What to write | Illustrative marks |
|---|---|---|
| 1. Provision | Section 24: when goods are delivered on approval or "sale or return", property passes to the buyer (a) when the buyer signifies approval or acceptance, or does any other act adopting the transaction; or (b) if the buyer keeps the goods without giving notice of rejection, on expiry of the time fixed for return or, if no time is fixed, a reasonable time | 2 |
| 2. Application to facts | The goods were delivered on approval with 7 days fixed for return. Meera gave no notice of rejection and kept the goods beyond 7 days. Using the goods for 20 days is also an act adopting the transaction | 1 |
| 3. Conclusion | Property passed to Meera at the latest on expiry of 7 days. Her plea fails and she must pay the price | 1 |
Where marks are lost. An answer that says only "Meera must pay because she kept it too long" has a correct conclusion and nothing else. An answer that copies out Section 24 but never mentions the 7 days or the 20 days of use has the provision but no application. The examiners flag both patterns again and again; we collected their words in ICAI examiners' comments: 6 mistakes that cost CA marks.
The same three steps work for audit answers: the SA requirement, its application to the case, and the conclusion or reporting effect.
Is there step marking in CA Foundation?
Yes, in Paper 1 (Accounting) and Paper 2 (Business Laws), which are written papers. No, in Papers 3 and 4, which are all MCQs with negative marking. ICAI's own FAQ says "Paper 1 & 2 are subjective type and Paper 3 & 4 are objective type" (New Scheme FAQs, Q 2.12, PDF (opens in a new tab)).
Is there step marking in CA Foundation accounts?
Yes, it is a written paper, so formats, journal entries and working notes are visible steps that can earn marks. ICAI's examiners noticed when they were missing: in May 2026, "Some examinees were unable to provide the necessary working notes to support their calculations" (Accounting Q2(a), Foundation volume, May 2026, PDF (opens in a new tab)). ICAI does not publish how many marks each step carries. The topics Paper 1 repeats and the mistakes the examiners listed are in our CA Foundation Jan 2027 Accounts mock test guide.
Is there step marking in CA Foundation law?
Yes, in the same sense: the provision, its application to the facts and the conclusion are separate parts of the answer. In May 2026 the examiners wrote that "Many examinees provided generalized answers instead of analysing the facts in the light of the relevant legal provisions" (Business Laws Q1(a), same volume). A correct "yes" or "no" alone leaves the other parts empty. Example 2 above shows the three-step layout. The questions Paper 2 repeats, slot by slot, are in our CA Foundation Jan 2027 Law mock test guide.
More on the paper format: CA Foundation exam pattern and marking.
Is there step marking in CA Inter?
Yes, in the 70 descriptive marks of every Inter paper. No, in the 30 MCQ marks, which carry no negative marking either. ICAI's FAQ says there are "30% case scenario/ case-study based MCQs and 70% descriptive questions in all the six papers" (New Scheme FAQs, Q 3.16, PDF (opens in a new tab)).
Is there step marking in CA Inter taxation?
Yes, in the descriptive questions. A total income computation is built line by line, so each correct adjustment is a visible step. The May 2026 examiners flagged a missed step that was printed in the question itself: many "failed to apply the correct depreciation rate on the Pollution control equipment even though the same is stated in the question" (Taxation Q1, Intermediate Group I, May 2026, PDF (opens in a new tab)). Practise this in our CA Inter Taxation mock tests.
Is there step marking in CA Inter costing?
Yes, in the descriptive questions. In May 2026 the examiners noted that in a break-even question many "failed to compute the correct total fixed cost and cash fixed cost, which were fundamental to determining the correct break-even figures" (Cost and Management Accounting Q2(b), Intermediate Group II, May 2026, PDF (opens in a new tab)). Showing that first step clearly is what lets the rest be followed.
Is there step marking in CA Inter accounts?
Yes, in the descriptive questions. In May 2026 Advanced Accounting, candidates who accounted for a reconstruction correctly still lost marks for leaving out particulars: "omission of these important particulars made the journal entries incomplete" (Q3(b), Intermediate Group I volume). Each part of an entry or statement is a step.
More on the paper format: CA Inter exam pattern: MCQs and marks.
Is there step marking in CA Final?
Yes, in the 70 descriptive marks of Papers 1 to 5 and the descriptive parts of each Paper 6 case. No, in the MCQs. The examiners' comments describe Final answers in steps too: in May 2026 AFM Q1(a), "Most examinees demonstrated a basic understanding of the concepts by correctly attempting the initial steps" (Final Group I, May 2026, PDF (opens in a new tab)). Paper-wise practice: CA Final test series.
Step marking and MCQs
MCQs have no step marks. Only the option you mark is checked.
- CA Final: MCQs are marked on the OMR sheet on the cover of the answer book. The May 2026 Paper 1 says: "No mark will be awarded if no circle is darkened or more than one circle is darkened for a particular MCQ. There is no negative marking for a wrong answer." MCQ answers written inside the descriptive answer book "will not be evaluated" (Paper 1, May 2026, PDF (opens in a new tab)).
- CA Foundation Papers 3 and 4: these are 100-MCQ papers with negative marking. The September 2026 Paper 3 says: "For each correct answer, one mark will be awarded. For each wrong answer, 1/4th of the mark earmarked for each question will be deducted." Blanks get zero (Paper 3, September 2026, PDF (opens in a new tab)). See CA Foundation exam pattern and marking. When a guess is worth it under that rule, worked out, is in how to pass CA Foundation Jan 2027.
For CA Inter, see CA Inter exam pattern: MCQs and marks, and for all six Final papers, CA Final exam pattern, Papers 1 to 6.
Habits that earn marks whatever the scheme
You don't need the exact scheme to write for it:
- Show every working. The papers say so: "Working notes should form part of the answer" was printed on the descriptive part of CA Final Papers 1 to 5 in May 2026 (Group I (opens in a new tab) and Group II (opens in a new tab) suggested answers, PDF, which reprint the questions).
- Number and label working notes. "WN 1: Depreciation" is easy to find. Loose figures in a corner are not.
- Write your assumptions. The May 2026 Intermediate Paper 1 (Advanced Accounting) says: "Wherever necessary, suitable assumptions may be made and indicated in answer by the candidates" (Intermediate Group I, May 2026, PDF (opens in a new tab)). An assumption that is not written down cannot be given credit.
- State the provision before you apply it. Section, SA or Ind AS first, then the facts, then the conclusion.
- End with a clear conclusion. One line that answers exactly what was asked: the figure, the treatment, "valid" or "not valid", the opinion.
- Answer every part. A two-part question has two sets of marks. A missing part earns nothing.
For layout, page by page, see how to write answers in CA exams.
Find out which step lost you marks
The hard part of step marking is that a total of 31 out of 70 doesn't tell you which steps went wrong. Our CA Final mock tests, CA Intermediate mock tests and CA Foundation mock tests are built to show exactly that. You write by hand, scan and upload one PDF, and your checked copy gives ICAI-style step-wise marks, with the reason for every mark cut and the correct line you should have written. You get it back within 24 hours.
Frequently asked questions
Does ICAI give step marks?
ICAI does not publish its marking scheme. But its FAQ on verification of marks lists, among the checks, "Whether there is any discrepancy between the stepwise marks, total marks for each question indicated on the cover page" (FAQs on Examinations, PDF (opens in a new tab)). So marks inside the answer book are recorded step-wise.
Is there step marking in CA Foundation?
Yes, in Papers 1 and 2, which are descriptive: show workings, state the provision, apply it, conclude. Papers 3 and 4 are MCQs, so there are no step marks, and each wrong answer loses a quarter of a mark (Paper 3, September 2026, PDF (opens in a new tab)).
Is there step marking in CA Inter?
Yes, in the 70 descriptive marks of each paper. The 30 MCQ marks are right or wrong, with no negative marking (New Scheme FAQs, Q 3.16–3.17, PDF (opens in a new tab)).
Does ICAI give step marking in CA Final?
Yes, for descriptive answers, in the same way: ICAI's verification FAQ refers to stepwise marks on the answer book, and it covers every level. MCQs on the OMR sheet have no step marks.
Will I get marks if my final answer is wrong?
You may get marks for the steps that are correct and visible. ICAI does not publish how much each step is worth, or whether later steps that use a wrong figure get credit. Write every step clearly so that each one can be marked.
Can I get my CA answer book re-evaluated?
No. ICAI says "There is no provision for revaluation of papers." You can apply for verification (₹50 per paper, within a month of the result) or for certified copies of your evaluated answer books (₹100 per paper, within 30 days) (Final November 2026 Guidance Notes, PDF (opens in a new tab)). How long past results took, and how to check yours, is in our CA result date guide.
Are ICAI suggested answers the marking scheme?
No. Each volume says they "do not constitute the basis for evaluation of the students' answers in the examination" (Final Group I, May 2026, PDF (opens in a new tab)).
Practise with checked CA mock tests
Step marks reward answers that show their working, and the way to build that habit is to write full papers by hand and get them checked step by step in a CA test series with evaluation. Our CA mock tests for Final give full-syllabus mocks for every subject: the CA Final Group I mock tests (FR, AFM, Audit) and the CA Final Group II mock tests (DT, IDT, IBS). For January 2027, our CA Intermediate mock tests work the same way, for both groups, and so does our CA Foundation test series for January 2027. ICAI's own papers and suggested answers are on CA Intermediate, CA Foundation and CA Final free resources.