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CMA Foundation

CMA Foundation is an entry-level examination for aspiring Cost and Management Accountants. It assesses fundamentals of accounting, business laws, economics, mathematics, and business communication, forming the foundation for advanced CMA studies and professional careers.

Next Exam

announced
Date: 13 December 2026
Message: The Institute of Cost Accountants of India (ICMAI) has scheduled the CMA Foundation December 2026 exam to be held on December 13, 2026.

Registration

Close Date: 14 October 2026
Message: Exam form submission for the December 2026 term is currently open. The deadline to submit the exam form is October 14, 2026 (without late fee) and October 21, 2026 (with late fee).
Official Websites:
https://icmai.in

Result & Answer Key

Message: Results for the CMA Foundation December 2026 examination are tentatively expected to be announced by January 7, 2027.

Latest Updates & News

CMA December 2026 Exam Schedule Released by ICMAI

The Institute of Cost Accountants of India (ICMAI) has officially announced the exam dates for the December 2026 term. The CMA Foundation exam is scheduled for December 13, 2026.

CMA Foundation December 2026 Exam Form Window Open

ICMAI has opened the online exam form window for the CMA Foundation December 2026 term. Candidates can apply till October 14, 2026, without a late fee.

ICMAI Extends Admission Deadline for December 2026 Term

ICMAI extended the last date of admission/registration for CMA Foundation, Intermediate, and Final courses for the December 2026 term of examination up to August 4, 2026.

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Eligibility

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
No Negative Marking Duration: 2 hours per session (4 hours total across two sessions on the exam day)
📋

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
14 October 2026
ONGOING
●

Exam Form Submission Last Date (Without Late Fee)

📅
14 October 2026
21 October 2026
PENDING
⏳

Exam Form Submission Last Date (With Late Fee)

📅
21 October 2026
13 December 2026
ANNOUNCED
📢

CMA Foundation December 2026 Exam Date

📅
13 December 2026
Fees
Ongoing
Category
Fee (INR)
Inland Candidates (Exam Fee)
₹1,500
Overseas Candidates (Exam Fee)
₹100
Course Registration Fee
₹6,000
Payment Mode
Online Only
Cut Offs
Year: 2026
Category
Cut Off
Each Individual Paper
40%
Aggregate Overall
50%