CMA Foundation Exam Dec 2026: Exam Date (OUT), Syllabus & Pattern, PYQs
About CMA Foundation 2026
The Institute of Cost Management Accountants of India (ICMAI) is set to conduct the CMA Foundation 2026 exam on June 14, 2026. There are two shifts: Papers 1 and 2 from 10:00 am to 12:00 pm, and Papers 3 and 4 from 2:00 pm to 4:00 pm. The CMA Foundation 2026 registrations closed on February 10, 2026. Candidates are required to fill out application forms separately. The last date to fill out the CMA Foundation June 2026 application form without paying the late fees is April 15, 2026. Those who miss out on this deadline can apply by April 22, 2026, by paying a late fee of Rs 500. The CMA Foundation exam is the entry-level course for the Cost and Management Accounting, consisting of 4 papers. The CMA Foundation exam is conducted twice every year - June and December. Candidates planning to appear for the exam must practice with the CMA Foundation question papers and using recommended Foundation preparation books.
Exemption to CAT Pass out Students for pursuing CMA Course
The ICMAI has announced an exemption for CAT pass-out candidates under the CMA Intermediate Course syllabus. As per the notification by ICMAI, such candidates are now exempted from appearing in the Business Laws and Ethics (BLE) paper of the CMA Intermediate.
What is the CMA Foundation Exam?
The CMA Foundation exam is the first level of the Certified Management Accountant course and is conducted twice a year: Once in June and then again in December. The Institute of Cost Accountants of India (ICMAI) conducts the national-level CMA Foundation exam in an offline centre mode.
CMA Foundation Exam Pattern
There are a total of four papers in the CMA Foundation exam. ICMAI follows the revised CMA Foundation syllabus 2026, which came into effect from the June 2023 term. The CMA Foundation exam under the 2016 syllabus has been discontinued now.
CMA Foundation syllabus 2025 (New syllabus)
Paper No. | Paper Name |
|---|---|
Paper 1 | Fundamentals of Business Laws and Business Communication |
Paper 2 | Fundamentals of Financial and Cost Accounting |
Paper 3 | Fundamentals of Business Mathematics and Statistics |
Paper 4 | Fundamentals of Business Economics and Management |
CMA Foundation Old syllabus
| Papers | Subjects |
|---|---|
| Paper – 1 | Fundamentals of Economics & Management |
| Paper – 2 | Fundamentals of Accounting |
| Paper – 3 | Fundamentals of Laws & Ethics |
| Paper – 4 | Fundamentals of Business Mathematics & Statistics |
To prepare for the exam, candidates should refer to the official CMA Foundation study material.
Passing Criteria for CMA Foundation
To qualify for the CMA Foundation exam, candidates need to secure a minimum of 40% marks in each subject and a total aggregate of 50% in all the papers.
CMA Foundation 2026 Highlights
| Full Exam Name | CMA Foundation |
| Conducting Body | THE INSTITUTE OF COST ACCOUNTANTS OF INDIA |
| Frequency Of Conduct | Twice a year |
| Exam Level | National Level Exam |
| Exam Duration | 3 Hours |
CMA Foundation Important Dates
CMA Foundation (session 2026)
Frequently Asked Questions (FAQs)
The last date to register for the CMA Foundation December 2026 session was August 4, 2026.
As per the exam pattern, there is no negative marking in the CMA Foundation exam.
CMA Foundation is the first level of the Cost and Management Accountancy course. As per the exam pattern, ICMAI will conduct the CMA Foundation exam in offline centre mode.
As per the CMA Foundation syllabus 2026, there are a total of 4 papers in the exam
Candidates who want to fill the CMA Foundation registration form need to pay the registration fee of Rs. 6000.
CMA Foundation exam fee is Rs. 1500. The fees can be paid in online mode.
After qualifying CMA Foundation exam, candidates can register for CMA Intermediate exam which is the second level of Certified Management Accountant course.
Questions related to
On Question asked by student community
Hello aspirant,
The CMA foundation exam question papers are made available on the official website of the Institute of Cost Accountants of India (ICMAI). There are CMA Foundation Question papers available by year. The first level of the Chartered Management Accountancy course is called CMA Foundation. The CMA Foundation Exam
Hello,
It usually takes 5-7 days for getting confirmation and the registration number through email. However, if you have still not received any confirmation, I highly recommend you to connect with the support team or the concerned authority regarding this because there might have been some technical issue with the
Hello Aspirant,
Hope you are doing well. If you fail the CMA Foundation Exam and are attempting it again you must register for the exam and pay the exam fee again. As long as you retake the exam within the 3 year period, you don't have to pay the program