CMA Foundation December 2026 is the entry-level exam of the Cost and Management Accountancy course, conducted by the Institute of Cost Accountants of India (ICMAI). It is scheduled for 13 December 2026 at offline centres, with four MCQ papers. The exam form closes on 14 October 2026 without late fee, and the result is due by 7 January 2027.
CMA Foundation December 2026
This page covers the December 2026 CMA Foundation dates, exam form and fee, eligibility, exam pattern, centres and past papers.
| Full name | CMA Foundation Course Examination, December 2026 term |
|---|---|
| Conducted by | The Institute of Cost Accountants of India (ICMAI) |
| Exam level | National; entry stage of the CMA course, held in June and December terms |
| Courses / Purpose | Qualifying it allows registration to the CMA Intermediate course |
| Exam date | 13 December 2026 (Papers 1 and 2, 10 AM to 12 noon; Papers 3 and 4, 2 to 4 PM) |
| Application | Online only; by 14 October 2026, or 15 to 21 October 2026 with Rs 500 late fee |
| Application fee | Rs 1,500 (India); US$ 100 (overseas centres) |
| Eligibility | Admission after Class 10; exam after passing Class 12, with a valid identification number |
| Mode | Offline, MCQs on OMR sheets at exam centres |
| Questions and marks | 4 papers of 50 MCQs (2 marks each), 100 marks per paper, 400 marks in two 2-hour sessions |
| Negative marking | None |
| Official website | icmai.in |
CMA Foundation December 2026 Important Dates
The CMA Foundation December 2026 exam is scheduled for 13 December 2026, and ICMAI’s time table says the result will be out by 7 January 2027.
| Event | Date |
|---|---|
| Foundation result (June 2026) | 9 July 2026 Released |
| Foundation admission cut-off for Decem… (December 2026) | 4 August 2026 Released |
| Exam form (December 2026) | By 14 October 2026 Upcoming |
| Exam form with late fee of Rs 500 (December 2026) | 15 to 21 October 2026 Upcoming |
| Admit card (December 2026) | December 2026 Expected |
| Papers 1 and 2 (December 2026) | 13 December 2026, 10:00 AM to 12:00 noon Upcoming |
| Papers 3 and 4 (December 2026) | 13 December 2026, 2:00 PM to 4:00 PM Upcoming |
| Foundation result (December 2026) | By 7 January 2027 Upcoming |
How to Apply for CMA Foundation December 2026
You apply for the December 2026 Foundation exam online only, through icmai.in > Students > Examination > Online Application for Examination. ICMAI does not accept offline forms or demand drafts, for Indian or overseas centres.
Apply Online for CMA Foundation 2026
Applications for CMA Foundation 2026 open on By 14 October 2026.
- Open the online exam application page and enter your Foundation identification number.
- Load your details in the Online Examination Application form and check them.
- Choose your exam centre and fill in the rest of the form. Enter your email ID and mobile number carefully, as ICMAI uses them for exam messages.
- Upload your photo and signature in JPG, JPEG or BMP format, under 40 KB each. They are printed on your admit card, so check them before you pay.
- Pay the exam fee online and keep the confirmation. If money is deducted but the status shows incomplete, wait three working days before paying again.
| Fee | Amount |
|---|---|
| Exam fee, Indian centres | Rs 1,500 |
| Exam fee, overseas centres (Bahrain, Dubai, Muscat) | US$ 100 |
| Late fee (15 to 21 October 2026) | Rs 500 |
Only students who took admission to the Foundation course by the cut-off can fill the exam form. For the December 2026 term the cut-off of 31 July was extended to 4 August 2026, as reported by CareerIndia.
Who can appear for CMA Foundation December 2026?
You can appear if you have a valid Foundation identification number, have passed Class 12 (10+2) or an equivalent exam, and submit the exam form with the fee in time.
- Admission to the Foundation course is open after passing Class 10, but you can sit the exam only after passing Class 12.
- Equivalent qualifications include the National Diploma in Commerce (AICTE or a State Board of Technical Education) and the Diploma in Rural Service of the National Council of Rural Higher Education.
- Provisional students must submit their Class 12 marksheet before applying for the exam. They get 36 months to convert to regular status.
- Your identification number is valid for three years from admission.
| Exam term | Foundation admission cut-off |
|---|---|
| June term | 31 January of the same year |
| December term | 31 July of the same year |
You do not need Foundation if you have passed the ICAI (CA) Intermediate exam, or hold a qualification that allows direct registration to the CMA Intermediate course, such as a graduation degree. Admission is taken online on the ICMAI student portal or through a regional council or chapter; the Foundation tuition fee in the CMA Prospectus 2025 is Rs 6,000 (US$ 250 for foreign students).
What is the CMA Foundation exam pattern?
CMA Foundation has four papers of 100 marks each, with 50 MCQs of 2 marks per paper, written on OMR sheets in two sessions on one day.
| Paper | Sections (weight) | December 2026 session |
|---|---|---|
| Paper 1: Fundamentals of Business Laws and Business Communication | Business Laws 80%, Business Communication 20% | 10 AM to 12 noon |
| Paper 2: Fundamentals of Financial and Cost Accounting | Financial Accounting 70%, Cost Accounting 30% | 10 AM to 12 noon |
| Paper 3: Fundamentals of Business Mathematics and Statistics | Business Mathematics 40%, Business Statistics 60% | 2 to 4 PM |
| Paper 4: Fundamentals of Business Economics and Management | Business Economics 70%, Management 30% | 2 to 4 PM |
- Each session has 100 MCQs worth 200 marks, so the full exam carries 400 marks.
- There is no negative marking.
- To pass, you need at least 40% in each paper and 50% of the total marks in aggregate.
- Foundation has no paper exemption or carry forward of marks, so you must clear all four papers in the same attempt.
Where are the CMA Foundation December 2026 exam centres?
The December 2026 exam will be held in over 140 Indian cities and at overseas centres in Bahrain, Dubai and Muscat; you choose your centre in the exam form.
The latest list uses the new city names Prayagraj, Chhatrapati Sambhajinagar, Ahilyanagar, Rajamahendravaram and Sri Vijaya Puram (Port Blair). It also includes Dimapur, Gangtok, Imphal, Itanagar, Lunglei, Rudrapur and Karur. Check the full list in the December 2026 time table before you apply.
When will the CMA Foundation December 2026 admit card and result come out?
The admit card is expected in early December 2026, and the result is due by 7 January 2027. ICMAI says detailed exam instructions will come with the admit card, which you download from the CMA admit card page.
- You check the Foundation result with your identification number on the ICMAI result page.
- The Foundation marksheet is only available as a download; no hard copy is sent, and the downloaded copy is accepted for Intermediate registration.
- ICMAI does not issue a pass certificate or rank certificate for Foundation.
Steps to check the result and the verification process are on the CMA result page.
Where can I get CMA Foundation previous year question papers?
ICMAI publishes past Foundation papers on its question paper page. The latest set is from the June 2026 term (Syllabus 2022):
- June 2026 Paper 1: Business Laws and Business Communication
- June 2026 Paper 2: Financial and Cost Accounting
- June 2026 Paper 3: Business Mathematics and Statistics
- June 2026 Paper 4: Business Economics and Management
What comes after CMA Foundation?
After you pass Foundation, you register for the CMA Intermediate course and then move on to CMA Final. Registration for an Intermediate term follows the same 31 January and 31 July cut-offs.
Dates, fees and patterns for all three levels are on the ICMAI CMA exam page.
Official CMA Foundation December 2026 Notices
- PDFFoundation Course Examination Time Table and Programme, December 2026 (13 August 2026)Official site · dwpivt501gtb6.cloudfront.netOpen
- PDFCMA Prospectus 2025, Syllabus 2022 (latest)Official site · dwpivt501gtb6.cloudfront.netOpen
- LINKICMAI official websiteOfficial site · icmai.inOpen