CMA December 2026 Exam Dates: ICMAI Releases Foundation, Intermediate And Final Timetable At icmai.in; Check Details Here
ICMAI has released the CMA December 2026 exam timetable for Foundation, Intermediate and Final courses. The Foundation exam will be held on December 13, while the Intermediate and Final exams will run from December 10 to 17.
CMA December 2026 Exam Dates: The exam schedule for the December 2026 CMA Examinations Foundation, Intermediate, and Final has been released by the Institute of Cost Accountants of India (ICMAI). The students appearing for the December term can view the detailed time schedule course-wise on the official website of ICMAI.
Foundation examination is scheduled for December 13, 2026, whereas the Intermediate and Final examinations are scheduled between December 10 to December 17, 2026. The examination will be conducted in centre-based offline mode.
Students need to take into consideration that the Foundation examination will be conducted in multiple-choice question mode using OMR sheets; however, the Intermediate and Final examinations will be conducted in the offline mode as per the prescribed format.
Direct link to check the foundation course exam schedule
Direct link to check the Intermediate & final exam timetable
CMA December 2026 Exam Dates And Timings
Candidates can check the examination dates and timings below:
Foundation: December 13, 2026
Papers 1 and 2: 10:00 AM to 12:00 Noon
Papers 3 and 4: 2:00 PM to 4:00 PM
Intermediate: December 10 to December 17, 2026
Examination timing: 2:00 PM to 5:00 PM
Final: December 10 to December 17, 2026
Examination timing: 10:00 AM to 1:00 PM
The Intermediate and Final examinations will be held on alternate dates for the respective groups.
CMA Foundation December 2026 Exam Schedule
The Foundation examination will be held in two sessions on December 13. Candidates will have to appear for four papers, with two papers scheduled in each session.
December 13, 2026, 10:00 AM to 12:00 Noon
Paper 1: Fundamentals of Business Laws and Business Communication - 100 marks
Paper 2: Fundamentals of Financial and Cost Accounting - 100 marks
December 13, 2026, 2:00 PM to 4:00 PM
Paper 3: Fundamentals of Business Mathematics and Statistics -100 marks
Paper 4: Fundamentals of Business Economics and Management - 100 marks
Each Foundation paper will carry 100 marks and consist of 50 multiple-choice questions. Each question will carry two marks. ICMAI has stated that there will be no negative marking.
The Foundation examination will be conducted through an offline OMR-based format from examination centres.
Direct link to check the foundation course exam schedule
CMA Intermediate December 2026 Exam Schedule
The Intermediate examination will be conducted from December 10 to December 17, with papers scheduled from 2:00 PM to 5:00 PM.
December 10: Business Laws and Ethics (Paper 5)
December 11: Operations Management and Strategic Management (Paper 9)
December 12: Financial Accounting (Paper 6)
December 13: Corporate Accounting and Auditing (Paper 10)
December 14: Direct and Indirect Taxation (Paper 7)
December 15: Financial Management and Business Data Analytics (Paper 11)
December 16: Cost Accounting (Paper 8)
December 17: Management Accounting (Paper 12)
CMA Final December 2026 Exam Schedule
The Final examination papers will be conducted from 10:00 AM to 1:00 PM.
December 10: Corporate and Economic Laws (Paper 13)
December 11: Cost and Management Audit (Paper 17)
December 12: Strategic Financial Management (Paper 14)
December 13: Corporate Financial Reporting (Paper 18)
December 14: Direct Tax Laws and International Taxation (Paper 15)
December 15: Indirect Tax Laws and Practice (Paper 19)
December 16: Strategic Cost Management (Paper 16)
December 17: Elective - candidates have to choose one:
- Strategic Performance Management and Business Valuation (Paper 20A)
- Risk Management in Banking and Insurance (Paper 20B)
- Entrepreneurship and Start-up (Paper 20C)
Direct link to check the Intermediate & final exam timetable
CMA December 2026 Application Dates And Fees
Candidates appearing for the December 2026 Intermediate and Final examinations must submit their examination applications online.
Intermediate/Final application deadline without late fee: October 10, 2026
Application with late fee: October 11 to October 17, 2026
Late fee: Rs 500
The examination fee for Intermediate and Final courses is as follows:
Intermediate - one group: Rs 1,500 for inland centres; US $100 for overseas centres
Intermediate - two groups: Rs 2,800 for inland centres; US $150 for overseas centres
Final - one group: Rs 1,800 for inland centres; US $100 for overseas centres
Final - two groups: Rs 3,200 for inland centres; US $150 for overseas centres
For Foundation candidates, the application deadline without late fee is October 14, 2026. Applications with a late fee can be submitted from October 15 to October 21, 2026.
The Foundation examination fee is Rs 1,500 for inland candidates and US $100 for overseas candidates.
CMA December 2026 Result Dates
ICMAI has also provided the expected result timelines.
Foundation examination result: Latest by January 7, 2027
Intermediate and Final examination result: Latest by February 5, 2027
Candidates should keep checking the official ICMAI website for further instructions, examination-related notices and updates regarding the December 2026 term.
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