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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 CMA Foundation exam for the December 2026 term is officially scheduled to take place on December 13, 2026.

Registration

Close Date: 31 January 2027
Message: CMA Foundation course admission is open throughout the year. The cutoff to register/enroll for the June 2027 term is January 31, 2027. The separate exam form for the December 2026 exam closes on October 14, 2026 without a late fee, and on October 21, 2026 with a late fee of INR 500.
Official Websites:
https://icmai.in

Result & Answer Key

Message: Results for the CMA Foundation December 2026 examination are scheduled to be published latest by January 7, 2027.

Latest Updates & News

ICMAI Releases CMA Foundation December 2026 Time Table

The Institute of Cost Accountants of India (ICMAI) has officially announced the timetable for the December 2026 Foundation Course examination, scheduled for December 13, 2026.

CMA December 2026 Registration Cutoff Extended to August 4

ICMAI extended the registration/admission deadline for the December 2026 term from July 31 to August 4, 2026, allowing more students to apply for the upcoming cycle.

CMA Foundation June 2026 Results Announced

The Institute of Cost Accountants of India declared the results of the CMA Foundation June 2026 term on July 9, 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)
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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
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CMA Foundation December 2026 Exam Form Deadline (Without Late Fee)

📅
14 October 2026
21 October 2026
PENDING
⏳

CMA Foundation December 2026 Exam Form Deadline (With Late Fee)

📅
21 October 2026
13 December 2026
ANNOUNCED
📢

CMA Foundation December 2026 Examination Date

📅
13 December 2026
7 January 2027
PENDING
⏳

CMA Foundation December 2026 Result Publication (Latest By)

📅
7 January 2027
31 January 2027
ONGOING
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CMA Foundation June 2027 Course Registration Deadline

📅
31 January 2027
Fees
Ongoing
Category
Fee (INR)
Course Registration / Admission Fee (Inland)
₹6,000
Course Registration / Admission Fee (Foreign)
₹250
Examination Form Fee (Inland)
₹1,500
Examination Form Fee (Foreign)
₹100
Late Examination Form Fee (Inland)
₹500
Payment Mode
Online payment using Credit Card, Debit Card, Net Banking, PayU, or BHIM UPI through the official student portal.
Cut Offs
Year: 2026
Category
Cut Off
Minimum Marks Per Subject
40%
Minimum Aggregate Marks
50%