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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

Message: CMA Foundation December 2026 exams are tentatively expected in the second week of December 2026. The official date sheet is yet to be released by ICMAI.

Registration

Close Date: 4 August 2026
Message: Registration for the CMA Foundation December 2026 term has been extended to August 4, 2026.
Official Websites:
https://icmai.in/

Result & Answer Key

Message: The CMA Foundation June 2026 results were declared on July 9, 2026.

Latest Updates & News

CMA December 2026 Registration Extended To August 4

The Institute of Cost Accountants of India (ICMAI) has extended the last date for admission, registration, and enrolment to its CMA Foundation, Intermediate, and Final courses for the December 2026 term until August 4, 2026.

CMA Foundation June 2026 Result Declared

The Institute of Cost Accountants of India (ICMAI) declared the CMA Foundation June 2026 results on July 9, 2026, on its official website. Candidates can check their scorecards using their 17-digit registration number.

CMA Intermediate & Final June 2026 Results Expected by August 5

The results for the CMA Intermediate and Final June 2026 examinations are expected to be declared by August 5, 2026, as per ICMAI's communication.

Ready to Test Your Knowledge?

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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
1 August 2026
ONGOING
●

Webinar on 'Ind AS 115- Opportunities for CMAs'

📅
1 August 2026
4 August 2026
ONGOING
●

CMA Foundation December 2026 Registration Deadline

📅
4 August 2026
5 August 2026
ANNOUNCED
📢

Seminar on Corporate Governance, Financial Reporting and Regulatory Compliances

📅
5 August 2026
5 August 2026
PENDING
⏳

CMA Intermediate and Final June 2026 Result Expectation

📅
5 August 2026
14 August 2026
ANNOUNCED
📢

Webinar: Costing for Sustainability and ESG Reporting

📅
14 August 2026
15 August 2026
ONGOING
●

7th National Online Quiz on Insolvency and Bankruptcy Code, 2016

📅
15 August 2026
30 August 2026
ANNOUNCED
📢

Exam Application for Taxation Courses

📅
30 August 2026
21 October 2026
PENDING
⏳

CMA December 2026 Exam Form Submission

📅
21 October 2026
25 November 2026
PENDING
⏳

CMA December 2026 Admit Card Release

📅
25 November 2026
8 December 2026
PENDING
⏳

CMA Foundation December 2026 Exam Dates

📅
8 December 2026
Fees
Announced
Category
Fee (INR)
Registration Fee
₹6,000
Examination Fee
₹1,200
Payment Mode
Net Banking, Debit Card, Credit Card, UPI
Cut Offs
Message: Official previous-year category-wise cut-off marks for CMA Foundation are not explicitly available in the search results. However, the passing criteria require a minimum of 40% in each paper and 50% aggregate.