Next Exam
announced
Date: 13 December 2026
CMA Foundation
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CMA Foundation
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ICMAI Releases CMA December 2026 Exam Schedule
The Institute of Cost Accountants of India (ICMAI) has officially released the timetable for the December 2026 examinations, scheduling the CMA Foundation exam for December 13, 2026.
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Launch Practice QuestionsEligibility
Educational Qualification
- Passed Class 10 or an equivalent examination from a recognized board or institution.
- assed Class 12 (10+2) or an equivalent examination recognized by the Central Gove
- ment.
- Candidates who have passed the National Diploma in Commerce (AICTE/State Board) or the Diploma in Rural Service are also eligible.
- Students awaiting their Class 12 results may apply for provisional admission.
Minimum Marks
- No minimum percentage is required in Class 12.
- A pass in the qualifying examination is sufficient.
Age Limit
- No minimum age
- No upper age limit
Nationality
- Indian and eligible foreign candidates may register as per ICMAI admission rules.
Candidates Exempted from CMA Foundation
- Graduates (other than Fine Arts)
- Candidates who have passed the CS Foundation examination conducted by ICSI
- Candidates who have passed the CA Intermediate examination (or its equivalent entry-level qualification as recognized by ICMAI)
- Other qualifications recognized by ICMAI for direct admission.
Paper Pattern
Paper 1 , 2, 3, 4
MCQ
Type
50
Questions
100
MM
2 hrs
Duration
Key Points
Offline
Mode
📋
Complete Syllabus Breakdown
Click on individual units below to reveal the specific topics and underlying concepts.
CMA Foundation Syllabus
Paper 1 : Fundamentals of Business Laws & Business Communication ( Business Laws )
- Indian Contract Act, 1872 Sale of Goods Act, 1930
- Negotiable Instruments Act, 1881
- Basic Commercial Laws
Fundamentals of Business Laws & Business Communication ( Business Communication )
- Communication Process , Business Correspondence
- Business Letters , Report Writing
- E-mail & Digital Communication ,
- English Grammar , Vocabulary
- Reading Comprehension , Presentation Skills
Paper 2: Fundamentals of Financial & Cost Accounting (Financial Accounting)
- Accounting Principles & Concepts
- Journal , Ledger , Trial Balance
- Bank Reconciliation Statement (BRS)
- Subsidiary Books , Depreciation , Final Accounts
Cost Accounting
- Introduction to Cost Accounting
- Material Cost , Labour Cost , Overheads
- Cost Sheet , Cost Control Techniques
Paper 3: Fundamentals of Business Mathematics & Statistics ( Business Mathematics )
- Ratio & Proportion , Percentages , Profit & Loss
- Simple & Compound Interest , Algebra
- Matrices , Permutations & Combinations
- Sequence & Series
Statistics
- Collection & Presentation of Data
- Measures of Central Tendency
- Measures of Dispersion
- Correlation , Regression , Probability
- Index Numbers , Time Series Analysis
Paper 4: Fundamentals of Business Economics & Management (Business Economics )
- Basic Economic Concepts , Demand & Supply
- Market Structures , National Income
- Inflation , Monetary Policy
Timeline
31 July 2026
COMPLETED
✓
Registration Closing Date (Dec 2026 Term)
31 July 2026
13 December 2026
ANNOUNCED
📢
CMA Foundation Exam Date (Dec 2026 Term)
13 December 2026
Fees
Announced
Category
Fee (INR)
Foundation Course Registration Fee
₹6,000
Examination Fee
₹1,200
Payment Mode
Online (Net Banking / Debit Card / Credit Card / UPI)
Cut Offs
Year: 2026
Category
Cut Off
Overall Aggregate
50%
Individual Paper Minimum
40%