CMA Dec 2026: Foundation, Inter & Final Dates (OUT), Syllabus

The Institute of Cost Accountants of India, also known as ICMAI, conducts the CMA exam twice in one year. The two terms of the CMA exam are conducted in December and June sessions. CMA students need to fill the exam form until a specified date to participate in the examination process under a particular exam session.

Candidates who need a new admission in CMA course must fill the regisatration form to enrol themselves to the course. Candidates must enrol themselves until January 31 to appear for CMA exam in June session. On the contrary, to appear for CMA December term exams, candidates need to complete the admission process until July 31. The registration deadlines for the CMA enrolment may or may not extend in a particular exam session.

There is no difference between ICWA and CMA. The Institute of Cost and Accounting, commonly known as ICMAI, was earlier known as the Institute of Cost and Work Accountant of India (ICWAI). The institute with the name ICWAI, offered the course terming it as ICWA. With change in the name of the institute to ICMAI, the course name has been changed to CMA. 

Thus, there is no difference between CWA and CMA. Both are the same courses, only the name has been changed in the previous years. Similarly, ICWAI and ICMAI are the same institute with changes in names over the years. Besides the nomenclature, there is no change in the literal meaning.

There are 3 stages in CMA course, including the Foundation, Inter and Final courses. Candidates who wish to become a certified Cost and Management Accountant in India must complete all three levels of the CMA course.

ICMAI does not allow candidates to apply for re-evaluation of the CMA exam. However, candidates can apply for verification of the answer sheets. The verification of answer sheets will help scoring the answers in case there is a totalling error or omission to examine any answer. Additionally, the institute does not supply any details of the question-wise marks to the students. Candidates can apply for the verification of answer sheets within 30 days of release of the results. CMA students need to pay INR 250 for each subject for which they need to apply for verification of answer sheets.

ICMAI conducts CMA exam twice a year in June and December term. If ICMAI decides to conduct CMA exam thrice it will be notified on the official website.

CMA exam has three course levels, namely CMA Foundation, CMA Intermediate and CMA Final. CMA Foundation course has four test papers. Candidates need to appear for all four test papers. The Intermediate course of CMA exam have two groups. Candidates appearing for CMA Intermediate exam will have option to appear for both the groups in one exam session. Candidates planning to attempt both groups of CMA Intermediate course have to appear for eight test papers. Passing test papers in both the groups of Intermediate course is mandatory. Candidates can appear for one group in one session or both the groups in one session.

Identical to CMA Intermediate, CMA Final course also has two groups with four test papers each. Candidates can choose to appear for the test papers under both the course groups in one session. Passing all the test papers will be mandatory to get the CMA destination. 

No, ICMAI releases the CMA exam form for all three courses via a separate window. Besides a separate login portal, ICMAI sets a separate deadline to fill the CMA Foundation exam form. While the deadline to fill and submit CMA exam form for Intermediate and Final courses has a separate deadline.

CMA Foundation students can fill and submit the exam form to appear for the test subjects under the Foundation course. Similar is the case with CMA Intermediate and Final course.

The CMA exam form releases along with the release of the exam dates. The exam form is to be submitted online, while the CMA admission form can be submitted online as well as offline.

ICMAI has defined the deadline to fill the CMA application form for admission. Candidates willing to appear for the CMA June exam term must complete the online registration and enrol to the course by July 31. Candidates aspiring to appear for the CMA exam in December session must be enrolled with ICMAI on or before July 31. ICMAI may or may not extend the cutoff date for enrolment; however, the institute will publish a fresh notification mentioning the extension to fill the admission form.

Ths institute of Cost Accountants of India, commonly known as ICMAI, releases the CMA results in two to three months of the exam dates for Intermediare and Final courses. CMA Foundation results are released comparatively early. Owing to a MCQ based question pattern in CMA Foundation exam, the results for CMA foundation are typically released within a month of the exam date.

CMA Intermediate results and CMA Final results are released on a  same date. However, the link to check the CMA Intermediate results and CMA Final results are hosted on the separate windows.

CMA exam is usually considered difficult to crack in one attempt. However, if a candidate is diligent with his/her preparation and practices mock exams, past papers and sample papers thoroughly before exam, their chances of passing the exam increases.

Candidates filling the CMA examination form for Foundation course must pay the exam fee on or before the deadline. The exam fee varies based on the choice of exam centre, i.e. inland or overseas exam centres. Candidates choosing an inland exam centre need to pay INR 1200 as the exam application fee. Whereas, candidates choosing a overseas exam centre preference have to pay USD 60.

The examination fee is to be paid online by the candidates choosing an inland exam centre. While the candidates choosing an overseas exam centre must send a demand draft along with the form.

CMA results are declared for all the CMA students who appear for the exam as per the stipulated dates. The results for all three levels of CMA exam are issued online on the official exam website. Candidates need to provide login credentials, including their registration number to check the CMA results for Foundation, Intermediate or Final course level. ICMAI releases the CMA results separately for Foundation course. While the results for both Intermediate and Final exams are released on the same day.

ICMAI does not entertain any requests for offline showcase of the CMA results. Therefore, candidates can check the results from the official website only.

The CMA course fee varies for all three course levels, including Foundation, Intermediate and Final. Candidates can check this space for the CMA admission fee for all three courses along with the typical deadlines to pay the same.

CMA Foundation Course Fee

Candidates need to pay INR 6,000 as the CMA Foundation fee on or before January 31 if the candidate plans to take exam in June term. The fee is payable by July 31, if the candidate plans tro appear for the CMA December exam.

CMA Intermediate Course Fee

Candidates need to pay INR 23,100 as the CMA Intermediate fee on or before January 31 if the candidate plans to take exam in June term. The fee is payable by July 31, if the candidate plans tro appear for the CMA December exam.

CMA Final Course Fee

Candidates need to pay INR 25,000 as the CMA Final fee on or before January 31 if the candidate plans to take exam in June term. The fee is payable by July 31, if the candidate plans tro appear for the CMA December exam.

Candidates will have options to pay the Intermediate and Final course fee in two installments. However, candidates must complete the payment of complete fee before the final admission deadline.

ICMAI facilitates two forms for CMA course levels. CMA admission form is to be filled by the candidates who are not enrolled with the institute but are interested in pursuing the CMA course. Whereas, CMA exam form is to be filled by all the candidates who are enrolled in a course and are willing to appear for the CMA exam in the upcoming session. CMA admission form is facilitated throughout the year. While the CMA exam forms are released along with the CMA exam dates. Candidates may have the CMA enrolment but may not be willing to appear for the exam in the current session. Such CMA students are not required to fill the exam form.

Yes. ICMAI releases the CMA model question papers for all subjects under Foundation, Intermediate and Final courses. Along with the questions, ICMAI releases the answers to all these question papers. Candidates can access the ICMAI CMA MQPs for better preparation of the relevant course. ICMAI releases the CMA MQP separately for both exam sessions, including June and December.

The Institute of Cost Accountants of India, also known as ICMAI, typically releases the CMA admit card a week before the exam date. CMA students appearing for any of the three levels of the CMA course will get the admit cards on the official examination website. Downloading the CMA admit card will require the candidates to provide their registration number as the login credential. CMA admit card for Intermediate and Final course exam releases on the same date. While the CMA Foundation admit card will release on a separate date.

CMA exam is conducted at three course levels, namely Foundation, Intermediate and Final. CMA exam for all three course levels are conducted as an offline centre based exam. In the past sessions, ICMAI, the conducting body of the CMA exam, had conducted the Intermediate and Final course exams as an online centre based exam. While the CMA Foundation was conducted as a remotely proctored exam from home. However, the mismanegement in the online exams led ICMAI to shift back to the offline centre based exam.

ICMAI may change the mode of the CMA exams in the upcoming exam sessions. Stay tuned to shiksha's CMA exam pattern article for key developments in the test structure from time to time (https://www.shiksha.com/accounting-commerce/accounting/cma-exam-pattern)

The link to download ICMAI CMA Inter admit card is available under the resepective student login on official website of ICMAI. ICMAI releases a link to download the CMA exam admit card soon after the exam form window is closed. Candidates will need to login to the website using their login credentials, including the registration number to downlaod the CMA exam admit card. ICMAI CMA Inter admit card is released separately for both June and December exam terms.

ICMAI issues the CMA admit card to all the candidates who fill and submit the exam form before the deadline. CMA admit card includes the candidate's full name, photograph, signature, and registration number. These help verify the identity of the test taker at the exam centre.

The informantion mentioned in the CMA admit card will match the details that were entered during exam form fillup. In case candidates find any incorrect detail mentioned on the CMA admit card, they must contact ICMAI as soon as possible to avoid problems on exam day.

Yes, the ICMAI CMA admit card will clearly mention the date and time of each exam paper. If the candidate is appearing for Group I or Group II, the specific subjects and schedule is listed on the admit card. Candidates must cross check the exam date against the group subject with the exam date released by ICMAI. Additionally, candidates must go through the hall ticket of CMA exam carefully and plan their time and travel accordingly. Missing the exam due to confusion in timing, or exam centre address will lead candidates to appear for the exam in the next term.

No. ICMAI CMA admit card is only obtainable online. Candidates will not be issued CMA admit card offline at ICMAI office, or via post/email. Candidates can use login credentials to download ICMAI CMA admit card.

Ths institute of Cost Accountants of India, commonly known as ICMAI, releases the CMA results in two to three months of the exam dates for Intermediare and Final courses. CMA Foundation results are released comparatively early. Owing to a MCQ based question pattern in CMA Foundation exam, the results for CMA foundation are typically released within a month of the exam date.

CMA Intermediate results and CMA Final results are released on a  same date. However, the link to check the CMA Intermediate results and CMA Final results are hosted on the separate windows.

Candidates need to visit the ICMAI website to check CMA results. Students need to provide the identification number to access the CMA result login.

No. CMA results are released within 3 months of the exam date. as per the CMA test structure, the CMA Foundation exam is held as an OMR based test. Therefore, candidates are evaluated only after they have submitted their OMR based answer sheets. On the contrary, CMA exams for Intermediate and Final courses have subjective questions. Therefore, evaluating the performance of each candidate can be done via a subject matter expert.

Therefore, candidates cannot check the CMA results immediately after the submitting their answer sheets.

ICMAI conducts CMA exam in June and December. Candidates can apply for ICMAI CMA based on the cutoff date for each exam term.