ICMAI Releases CMA December 2026 Exam Schedule: Foundation on December 13, Inter and Final Exams Start December 10

The Institute of Cost Accountants of India has released the examination timetable and programme for the December 2026 CMA term, covering Foundation, Intermediate and Final courses.

For Foundation students, the examination will be held on Sunday, 13 December 2026 in two sessions through offline OMR-based multiple-choice testing at examination centres. The official Intermediate and Final timetable is also listed by ICMAI for the December 2026 term, with those examinations beginning on 10 December 2026 and being held on alternate dates.

CMA Foundation exam on December 13

The Foundation Course examination under Syllabus 2022 will be conducted in two sessions on December 13. Papers 1 and 2 are scheduled from 10:00 AM to 12:00 noon IST, while Papers 3 and 4 are scheduled from 2:00 PM to 4:00 PM IST.

Paper 1 is Fundamentals of Business Laws and Business Communication, Paper 2 is Fundamentals of Financial and Cost Accounting, Paper 3 is Fundamentals of Business Mathematics and Statistics, and Paper 4 is Fundamentals of Business Economics and Management.

Each paper carries 100 marks through 50 multiple-choice questions, with two marks for each question. ICMAI has specifically stated that there will be no negative marking.

Foundation application dates and fee

ICMAI has fixed 14 October 2026 as the last date for receipt of Foundation examination application forms without late fee. Applications can be submitted from 15 October to 21 October 2026 with a late fee of ₹500.

The Foundation examination fee is ₹1,500 for inland candidates and US$100 for overseas candidates. Applications and payments are to be completed online; the official notice says offline forms and demand-draft payments will not be accepted.

Intermediate and Final students should also lock the December schedule

ICMAI's official examination updates page now lists the Intermediate and Final Examination Time Table & Programme – December 2026. The published schedule places the Intermediate and Final papers on alternate dates beginning December 10. Students should use the exact official PDF for their group-wise paper dates and session timings rather than relying on social-media summaries.

For the Intermediate and Final examination cycle, the application deadline reported with the official schedule is 10 October 2026. Students should complete the exam-form process early and recheck ICMAI's examination portal for any subsequent clarification, centre update or revised instruction.

Foundation result timeline

The Foundation timetable states that the December 2026 Foundation result is expected to be published latest by 7 January 2027. Detailed examination instructions will also be issued with the admit card.

What students should do now

- Save the official timetable and mark the correct paper dates and sessions.

- Complete the examination application before the applicable October deadline.

- For Foundation, prepare for offline centre-based OMR testing and note that there is no negative marking.

- Monitor the ICMAI website for admit cards, centre-related updates and any later examination notices.

Useful official links

ICMAI Student Updates and Announcements

Key takeaway

The December 2026 CMA exam cycle is now formally scheduled. Foundation is on December 13, while Intermediate and Final papers begin from December 10. Students should treat the official ICMAI timetable and examination portal as the controlling source for dates, fees and subsequent instructions.