CMA Foundation Exam Date:13 Dec' 25 - 13 Dec' 25
The Institute of Cost Accountants of India (ICMAI) will soon release the CMA Foundation December 2025 exam form schedule on its official website. Eligible candidates who completed their registrations will be able to fill out the exam form. The last date to register for the CMA Foundation Dec 2025 session was August 8, 2025. The CMA Foundation Dec 2025 exam dates will be notified soon. This is a crucial time for candidates to focus on their preparation. Candidates planning to appear for the exam are encouraged to make the most of this period by practising with the CMA Foundation question papers and using recommended Foundation preparation books.
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. The registration for CMA Foundation is open throughout the year. However, candidates will be required to register before a cut-off date to appear for a specific session.
The ICMAI has announced an exemption for CAT pass-out candidates under CMA Intermediate Course syllabus course. As per the recent notification, such candidates are now exempted from appearing in the Business Laws and Ethics (BLE) paper of CMA Intermediate.
The CMA Foundation exam is the first level of the Certified Management Accountant course and is conducted twice in 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.
As per the CMA Foundation paper pattern, the frequency of the exam is twice a year - in June and in December. Candidates can register and fill the exam form for any session as their convenience. There are total 4 papers in CMA Foundation exam. ICMAI had released the CMA foundation syllabus 2022 which came in effect from June 2023 term. CMA Foundation exam under 2016 syllabus has been discontinued now.
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 |
| 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.
To qualify 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.
| 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 |
| Languages | English +1 more |
| Mode Of Application | online |
| Application Fee | Online : 6000 |
| Mode Of Exam | offline |
| Exam Duration | 3 Hours |
CMA Foundation (session 2025)
ICMAI keeps the registration for CMA Foundation open throughout the year. However, candidates need to check the cutoff dates for registration before filling the application form. The cut-off date for registration for the December session was July 31 and was extended to August 8, 2025. The CMA Foundation 2025 registration fee is Rs.6,000 which can be paid in both online or postal mode. Candidates should check the eligibility criteria before registering themselves.
Documents required for registration
1. An attested copy of Class 10 certificate/ marksheet
2. An attested copy of Class 12 certificate/ mark sheet
3. Three passport size photos of the candidate
Step 1 - Visit the official website of ICMAI - icmai.in/studentswebsite
Step 2 - Click on the link "Online Admission"
Step 3 - Select the option "Apply for Foundation" and generate login credentials
Step 4 - Fill the CMA Foundation application form; upload documents and make payment
Step 5 - Download the confirmation receipt and save it for future reference
| Oral | Postal |
| 6000 | 6000 |
| Term | Last date to register |
For June term | January 31 of the same calendar year |
For December term | July 31 of the same calendar year |
The CMA Foundation exam application form window for the Dec 2025 exam will open soon. Candidates could fill the CMA Foundation exam form till the prescribed date with late fee of Rs 500 in case they miss the prior deadline. Candidates desiring to appear for Dec 2025 session of CMA Foundation examination could fill out the exam form from the official website.
Inland candidates have to pay exam fees of Rs. 1500. The fees for overseas candidates is USD 100.
Free download CMA Foundation Previous Year Sample Papers
Click HereThe Institute of Cost Accountants of India (ICMAI) prescribes official eligibility criteria of the CMA Foundation exam on its official website. Before filling the application form, candidates should check the official eligibility requirements. Given below CMA Foundation eligibility criteria 2025 can be checked by candidates before they fill the application form-
Should have passed class 10 or equivalent exam from a recognized board or institution
Should have passed the Senior Secondary Examination under the 10+2 scheme of a recognized board or examination recognized by the central government or has passed the National Diploma in commerce examination conducted by AICTE or any State Board of Technical Education under All India Council, or the Diploma in Rural Service examination conducted by the National Council of Higher Education.
Note- Those who are waiting for their final results can also apply on a provisional basis for CMA Foundation exam
Details related to the CMA Foundation exam mode, duration of the exam, number of papers included, type and number of questions marks, marks allotment and marking scheme is mentioned in the CMA exam pattern. ICMAI prescribes the exam pattern officially for the CMA Foundation exam.
| Particulars | Details |
Exam format | MCQ |
Total marks | 100/paper |
Number of papers | 4 |
Number of questions | 50 |
| Marking scheme | 2 marks for each correct answer |
| Mode of exam | Offline centre based |
| Negative Marking | No |
| Type of questions | Objective |
Fundamentals of economics and management (FEM)-fundamentals of economics: Unit 01
Fundamentals of economics and management (FEM)-fundamentals of economics: Unit 02
Fundamentals of economics and management (FEM)-fundamentals of economics: Unit 03
Fundamentals of economics and management (FEM)-fundamentals of management: Unit 01
Fundamentals of accounting (FOA)-fundamentals of financial accounting: Unit 01
Fundamentals of accounting (FOA)-fundamentals of financial accounting: Unit 02
Fundamentals of accounting (FOA)-fundamentals of financial accounting: Unit 03
Fundamentals of accounting (FOA)-fundamentals of cost accounting: Unit 01
Fundamentals of laws and ethics (FLE)-fundamentals of commercial laws: Unit 01
Fundamentals of laws and ethics (FLE)-fundamentals of commercial laws: Unit 02
Fundamentals of laws and ethics (FLE)-fundamentals of commercial laws: Unit 03
Fundamentals of laws and ethics (FLE)-fundamentals of ethics: Unit 01
Fundamentals of business mathematics and statistics (FBMS)-fundamentals of business mathematics: Unit 01
Fundamentals of business mathematics and statistics (FBMS)-fundamentals of business mathematics: Unit 02
Fundamentals of business mathematics and statistics (FBMS)-fundamentals of business statistics: Unit 01
Fundamentals of business mathematics and statistics (FBMS)-fundamentals of business statistics: Unit 02
Fundamentals of business mathematics and statistics (FBMS)-fundamentals of business statistics: Unit 03
Fundamentals of business mathematics and statistics (FBMS)-fundamentals of business statistics: Unit 04
To prepare for the CMA Foundation exam, candidates should refer to the official study material provided by the institute. The study material provided by ICMAI is available in pdf format and can be downloaded by candidates free of cost. ICMAI does not charge any additional amount for allowing candidates to access the pdf study material.
Paper name | Details |
Paper 1 | Fundamentals of Economics and Management |
Paper 2 | Fundamentals of Accounting |
Paper 3 | Fundamentals of Commercial Laws & Ethics |
Paper 4 | Fundamentals of Business Mathematics and Statistics |
The Institute of Cost Accountants of India (ICMAI) will issue the CMA Foundation Dec 2025 admit card in online mode around 15 days before the exam date. The admit card can be downloaded by candidates who have filled the CMA Foundation Dec exam form 2025. It will be mandatory for all candidates to download the admit card and carry the same on the CMA Foundation 2025 exam day.
Go to the official website and click on the download link for admit card
Select the course “Foundation” from the drop-down menu
Enter your CMA Foundation registration number and click on the show status option after entering your registration number
The CMA Foundation admit card will appear on the screen
Download and save a copy for future references
ICMAI will declare the CMA Foundation Dec 2025 results around 25 days after the exam date. Candidates can check their results simply by logging into their registered accounts. In case a candidate is not satisfied with the result, he/she can apply for the verification of answer sheets within 30 days of the declaration of the CMA Foundation Result. A verification fee of Rs.250 for each paper is to be paid by candidates.
Step 1: Visit the official ICMAI website - icmai.in
Step 2: Enter the identification number or registration number and click on "View Result"
Step 3: CMA Foundation result 2025 will appear on the screen
Step 4: Download and save the result for future reference
To qualify CMA Foundation exam, candidates should secure a minimum of 40% marks in each paper and a total aggregate of 50% in all the papers.
Successfully qualified candidates can register for the next level of Certified Management Accountant course which is CMA Intermediate.
ICMAI releases the question papers for CMA foundation exam on their official website. Students can go through the CMA Foundation question paper with answers PDF, as it is a useful study resource for future aspirants. The CMA Foundation's previous year's question papers would also be helpful in understanding the type of questions asked in the examination and topics that appear frequently in the test paper. Candidates planning to appear for the CMA Foundation Dec 2025 exams can benefit from it.
Contact Number:
03322528065 , 9609793616
Frequently Asked Questions (FAQs)
The last date to fill the CMA Foundation registration Dec 2025 session was August 8, 2025.
As per the CMA Foundation syllabus 2025, there are a total of 4 papers in the exam
CMA Foundation exam fee is Rs. 1500. The fees can be paid in online mode.
CMA Foundation is the first level of the Certified Management Accountant course. As per the exam pattern, ICMAI will conduct the CMA Foundation exam in offline centre mode.
As per the exam pattern, there is no negative marking in the CMA Foundation exam.
Candidates who want to fill the CMA Foundation registration form need to pay the registration fee of Rs. 6000.
After qualifying CMA Foundation exam, candidates can register for CMA Intermediate exam which is the second level of Certified Management Accountant course.
Admit Card Date
29 Oct, 2025 - 08 Nov, 2025
Result Date
03 Nov, 2025 - 03 Nov, 2025
Exam Date
10 Dec, 2025 - 10 Dec, 2025
On Question asked by student community
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 website and it's best to connect with the support team to get the best solution.
Hope this helps,
Thank you
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 entrance fee again. You only need to retake the exam part that was not cleared.
All the best!
Hi,
I hope you are concerned to CMA (Cost and Management Accountant) Foundation Exam . It is organised by The Institute Of Cost Accountants Of India. The duration of the exam is 3 hours.
To be eligible for the exam, candidate needs to pass class 12/diploma from recognized board . It is going to be conducted on 8th July,2022 , the last date for registration was on 25 Feb 2022 .
Positions that are offered are Consultancy, jobs in PSU and private companies or even you can open your own practice.
I hope it clarifies your doubt.
Thank you!
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