CMA Foundation 2026

Certified Management Accountant - Entry Level

The CMA Foundation is the starting block for a career in cost and management accounting. It builds the core technical knowledge required to progress to the Intermediate and Final levels of the ICMAI qualification.

📅 2026 Important Timeline

For June 2026 Term:

  • Registration Deadline: 31 January 2026 (Closed)

  • Exam Form Availability: 21 February 2026 (Active Now)

  • Exam Form Deadline (Normal Fee): 15 April 2026

  • Exam Form Deadline (Late Fee): 22 April 2026

  • Examination Date: 14 June 2026 (Sunday)

  • Result Declaration: By 09 July 2026

For December 2026 Term:

  • Registration Deadline: 31 July 2026

  • Examination Date: December 2026 (Usually mid-month)

🎓 Eligibility & Registration Fees

  • Academic: Must have passed Class 10 or equivalent. Candidates can appear for the exam after passing Class 12.

  • Provisional Admission: Students appearing in their Class 12 exams can apply for provisional registration.

  • Registration Fee: ₹6,000 (Covers study materials and registration for one session).

  • Examination Fee (Payable via Exam Form): ₹1,500 for Indian centers; USD 100 for overseas centers.

  • Late Fee: ₹500 (applicable if filing the exam form after the April 15 deadline).

📝 Exam Pattern (OMR Mode)

The exam is conducted in two sessions on a single day. Each session covers two papers.

Session 1 (10:00 AM – 12:00 PM):

  • Paper 1: Fundamentals of Business Laws and Business Communication (100 Marks)

  • Paper 2: Fundamentals of Financial and Cost Accounting (100 Marks)

Session 2 (02:00 PM – 04:00 PM):

  • Paper 3: Fundamentals of Business Mathematics and Statistics (100 Marks)

  • Paper 4: Fundamentals of Business Economics and Management (100 Marks)

Key Stats:

  • Question Type: 50 MCQs per paper (2 marks each).

  • Negative Marking: NONE.

  • Passing Criteria: Minimum 40% in each paper AND a 50% overall aggregate marks.

📖 2026 Syllabus Highlights

ICMAI has updated the curriculum to align with modern finance needs, focusing more on data and professional ethics.

  • Paper 1: Includes Indian Contract Act, Sale of Goods Act, and Negotiable Instruments alongside 20% weightage for Business Communication.

  • Paper 2: 70% Financial Accounting (Basics, Special Transactions, Final Accounts) and 30% Cost Accounting fundamentals.

  • Paper 3: Arithmetic, Algebra, and Calculus (40%) with Statistics and Probability (60%).

  • Paper 4: Business Economics (60%) and Management principles (40%).

🔗 Official Links