CMA FOUNDATION EXAMINATION
CMA Foundation December 2026 Examination
Time Table, Exam Pattern, Application Dates, Fees, Examination Centres and Result Date
CMA Foundation December 2026 Quick Details
Examination
Foundation Course
Examination Date
13 December 2026
Mode
Offline OMR Based
Total Marks
400 Marks
Questions
200 MCQs
Negative Marking
No
Important:
The Institute has decided to conduct the December 2026
Foundation Examination through an offline OMR-based,
centre-based examination.
CMA Foundation December 2026 Time Table
CMA Foundation December 2026 Paper Details
PAPER – 1
Fundamentals of Business Laws and Business Communication
100 Marks • 50 Multiple Choice Questions
PAPER – 2
Fundamentals of Financial and Cost Accounting
100 Marks • 50 Multiple Choice Questions
PAPER – 3
Fundamentals of Business Mathematics and Statistics
100 Marks • 50 Multiple Choice Questions
PAPER – 4
Fundamentals of Business Economics and Management
100 Marks • 50 Multiple Choice Questions
CMA Foundation December 2026 Exam Pattern
4
Papers
50
MCQs Per Paper
2
Marks Per Question
100
Marks Per Paper
200
Marks Per Session
0
Negative Marks
CMA Foundation December 2026 Important Dates
14 Oct 2026
Last date for receipt of examination application
forms without late fee.
15–21 Oct 2026
Application period with late fee of ₹500.
13 Dec 2026
CMA Foundation December 2026 Examination.
By 7 Jan 2027
Foundation Examination result is expected to be
published latest by this date.
CMA Foundation December 2026 Examination Fees
| Candidate Category | Examination Fee |
|---|---|
| Inland Candidate | ₹1,500 |
| Overseas Candidate | US $100 |
CMA Foundation December 2026 Application
Application forms for the Foundation Examination for both domestic and overseas centres must be completed and the examination fee must be paid online.
Offline forms and payment through Demand Draft will not be accepted.
Candidates should apply through the official ICMAI Examination Online Application system.
CMA Foundation December 2026 Examination Rules
- The examination will be conducted in MCQ mode.
- The examination will be conducted through offline OMR-based centre examination.
- Each paper carries 100 marks.
- Each paper contains 50 Multiple Choice Questions.
- Each question carries 2 marks.
- Each examination session contains 100 MCQs carrying 200 marks.
- There is no negative marking.
- Candidates must satisfy all conditions prescribed under the applicable examination regulations.
- Detailed examination instructions will be provided along with the Admit Card.
CMA Foundation December 2026 Examination Centres
Domestic and Overseas Examination Centres
Adipur-Kachchh (Gujarat), Agartala, Agra,
Ahilyanagar (Ahmednagar-Maharashtra), Ahmedabad,
Akurdi, Angul Talcher, Asansol, Anandpur Sahib (Punjab),
Balasore (Odisha), Ballari (Karnataka), Bankura,
Bathinda (Punjab), Bengaluru, Bharuch Ankleshwar,
Bhilai, Bhilwara, Bhiwandi (Maharashtra),
Bhiwani (Haryana), Bhopal, Beawar City (Rajasthan),
Bhubaneswar, Bilaspur, Bikaner (Rajasthan), Bokaro,
Brahmapur-Ganjam (Odisha), Chandigarh, Chennai,
Chhatrapati Sambhajinagar (Aurangabad),
Coimbatore, Cuttack, Dimapur-Nagaland,
Dindigul, Dehradun, Delhi, Dhanbad, Duliajan (Assam),
Durgapur, Ernakulam, Erode, Faridabad,
Gangtok-Sikkim, Gaya, Ghaziabad,
Gorakhpur (Uttar Pradesh), Guntur, Gurugram,
Guwahati, Haridwar, Hazaribagh, Hosur,
Howrah, Hubballi (Karnataka), Hyderabad,
Indore, Imphal-Manipur, Itanagar-Arunachal Pradesh,
Jaipur, Jabalpur, Jalandhar, Jalgaon-Dhule (Maharashtra),
Jammu, Jamshedpur, Jeypore (Odisha),
Jhunjhunu (Rajasthan), Jodhpur, Kalyan,
Kannur, Kanpur, Karnal (Haryana), Karur (Tamil Nadu),
Kanchipuram, Kharagpur (West Bengal), Kolhapur,
Kolkata, Kollam, Kota, Kottakkal (Malappuram),
Kottayam, Kozhikode, Kurnool (Andhra Pradesh),
Lucknow, Ludhiana, Lunglei-Mizoram, Madurai,
Mangaluru, Meerut, Mumbai, Muzaffarpur (Bihar),
Mysuru, Nagpur, Naihati, Nanded (Maharashtra),
Nashik, Nellore, Neyveli, Noida, Palakkad, Palghar,
Panaji (Goa), Patiala, Patna, Pollachi (Tamil Nadu),
Sri Vijaya Puram (Port Blair), Prayagraj (Allahabad),
Puducherry, Pune, Raipur, Rajamahendravaram,
Ranchi, Ratnagiri (Maharashtra), Rewari (Haryana),
Rourkela, Rudrapur (Uttarakhand), Salem,
Sambalpur, Sangrur (Punjab), Satara (Maharashtra),
Serampore, Shillong, Shimla, Siliguri,
Singrauli (Vindhyanagar), Sivaganga (Tamil Nadu),
Solapur, Srinagar, Surat, Thanjavur (Tamil Nadu),
Thiruvananthapuram, Thoothukudi (Tamil Nadu),
Thrissur, Tiruchirappalli, Tirunelveli, Tirupati,
Udaipur, Vadodara, Vapi, Varanasi (Uttar Pradesh),
Vashi, Vellore, Vijayawada, Visakhapatnam.
Overseas Centres: Bahrain, Dubai and Muscat.
Overseas Centres: Bahrain, Dubai and Muscat.
CMA Foundation December 2026 Result Date
The Foundation Examination result is scheduled to be
published latest by 7th January 2027.
Candidates are advised to regularly check the official
Institute website for result announcements and other
examination notifications.
CMA Foundation December 2026 FAQs
The CMA Foundation December 2026 Examination is
scheduled for Sunday, 13th December 2026.
The December 2026 Foundation Examination will be
conducted through offline OMR-based examination
from examination centres.
Each paper contains 50 Multiple Choice Questions,
with each question carrying 2 marks.
No. There is no negative marking for the CMA
Foundation December 2026 Examination.
The last date for receipt of examination application
forms without late fee is 14th October 2026.
Applications submitted from 15th October to
21st October 2026 will attract a late fee of ₹500.
The Foundation Examination result is scheduled
to be published latest by 7th January 2027.
