ICMAI CMA Foundation, Intermediate, Final exam dates for December 2026 announced; apply by October 14

The Institute of Cost Accountants of India (ICMAI) has announced the dates for CMA foundation, intermediate and final examination for December 2026 session. Candidates can fill the application forms for CMA foundation by October 14, and CMA Inter and final exams by October 10 through the official website at icmai.in.

The ICMAI CMA Foundation exam for December 2026 session will be held in an offline mode on December 13 in dual shifts. The morning session will be conducted from 10 am to 12 noon, while the afternoon shift will take place from 2 to 4 pm.

The CMA Foundation exam for shift 1 will be for paper 1, fundamentals of business laws and business communication. It consists of 50 Multiple Choice Questions (MCQ), carrying 100 marks.

While, the foundation paper 2 will be on fundamentals of financial and cost accounting for 50 MCQ worth 100 marks.

Similarly, CMA foundation shift 2 will be conducted for paper 3 - fundamentals of business mathematics and statistics for 100 marks with 50 MCQs, whereas paper 4 will be on fundamentals of business economics and management for the same set of marks and questions.

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ICMAI CMA Foundation Exam 2026: Application fee

Candidates can fill the ICMAI CMA foundation application form with examination fee by October 14 and along with late fee of Rs 500 between October 15 and 21.

The CMA foundation application fee for December 2026 is Rs 1,500 for Indian candidates and 100 dollars for overseas candidates.

ICMAI Inter, Final Examination December 2026: Schedule

The CMA intermediate and final exams for December 2026 session will be held from December 10 to 17 in a single shift for each. Here is the time table for each subject.

The final examination application cost for one group (inland centres) is Rs 1,800, while for intermediate is Rs 1,500. Moreover, the final exam for two groups charges for Inland centres is Rs 3,200, and for intermediate exam is Rs 2,800.

Candidates can pay the ICMAI CA inter and final examination fee by October 10 and with late fee of Rs 500 by October 17, 2026.

In addition, the ICMAI will declare the Inter and final exams result by February 5, 2027.