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CMA Foundation

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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 Examination for the December 2026 term is officially announced to be conducted on December 13, 2026.

Registration

Message: Online application form window for the December 2026 examination term is currently active or proceeding according to official guidelines on the portal.
Official Websites:
https://icmai.inhttps://examicmai.in

Result & Answer Key

Message: Result for the June 2026 Foundation Examination was officially declared on July 9, 2026.

Latest Updates & News

Result for June 2026 Foundation Examination Declared

ICMAI announced the official results for the June 2026 Foundation course examination on July 9, 2026.

Foundation Course Examination Time Table for December 2026 Released

The Institute of Cost Accountants of India released the official timetable indicating the Foundation examination date for December 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
9 July 2026
COMPLETED
✓

June 2026 Foundation Result Declaration

📅
9 July 2026
13 December 2026
ANNOUNCED
📢

CMA Foundation December 2026 Examination

📅
13 December 2026
Fees
Announced
Category
Fee (INR)
Foundation Course Examination
₹1,200
Payment Mode
Online Payment via Credit Card, Debit Card, Net Banking, or UPI
Cut Offs