The Institute of Cost Accountants of India (ICMAI) has officially announced the dates for the CMA Foundation, Intermediate, and Final examinations for the December 2026 session. Aspiring candidates looking to appear for these professional exams should note the application deadlines and exam schedules to ensure timely registration.
Applications for the CMA Foundation exam must be submitted by October 14, 2026, while those for the Intermediate and Final exams have an earlier deadline of October 10, 2026. All applications are to be completed through the ICMAI’s official portal.
Understanding the CMA Exam Structure
The CMA qualification is divided into three levels: Foundation, Intermediate, and Final. Each level tests different competencies essential for a career in cost and management accounting.
The Foundation exam is designed for entry-level candidates and covers fundamental concepts. It is conducted offline in two shifts on December 13, 2026. The morning session runs from 10 am to 12 noon, and the afternoon session from 2 pm to 4 pm.
The Foundation papers include:
- Paper 1: Fundamentals of Business Laws and Business Communication – 50 multiple-choice questions (MCQs), 100 marks
- Paper 2: Fundamentals of Financial and Cost Accounting – 50 MCQs, 100 marks
- Paper 3: Fundamentals of Business Mathematics and Statistics – 50 MCQs, 100 marks
- Paper 4: Fundamentals of Business Economics and Management – 50 MCQs, 100 marks
The Intermediate and Final exams are more advanced and are scheduled from December 10 to 17, 2026, with each exam held in a single shift from 10 am to 1 pm for Final subjects and 2 pm to 5 pm for Intermediate subjects.
Key Dates and Fees for December 2026 Exams
Important deadlines and fees for the December 2026 CMA exams are as follows:
- Foundation exam application deadline: October 14, 2026
- Intermediate and Final exam application deadline: October 10, 2026
- Late application period with an additional fee of Rs 500: October 15–21 for Foundation; October 11–17 for Intermediate and Final
- Foundation exam fee: Rs 1,500 for Indian candidates; 100 USD for overseas candidates
- Intermediate exam fee: Rs 1,500 for one group; Rs 2,800 for two groups (inland centres)
- Final exam fee: Rs 1,800 for one group; Rs 3,200 for two groups (inland centres)
The ICMAI will declare the results for the Intermediate and Final exams by February 5, 2027.
Why These Dates and Fees Matter for CMA Aspirants
Knowing the exact exam dates and application deadlines is crucial for candidates to plan their preparation and registration. Missing the deadlines can delay a candidate’s progress by months, affecting career timelines.
The fee structure also helps candidates budget for their certification journey. The option to pay late fees provides some flexibility but should be avoided to reduce extra costs.
With exams spread over several days and multiple papers, candidates can strategize their study schedules effectively. The clear timetable allows candidates to focus on specific subjects on designated days, improving their chances of success.
Frequently Asked Questions
Q: When is the last date to apply for the CMA Foundation exam in December 2026?
A: The final date to submit applications for the CMA Foundation exam is October 14, 2026. Late applications can be submitted with an additional fee until October 21, 2026.
Q: How are the CMA Intermediate and Final exams scheduled?
A: These exams will be held from December 10 to 17, 2026. Final exams take place from 10 am to 1 pm, and Intermediate exams from 2 pm to 5 pm each day.
Q: When will the results for the December 2026 CMA exams be announced?
A: The ICMAI plans to release the results for the Intermediate and Final exams by February 5, 2027.
