Exam
Cost and Management Accountant Foundation Examination
Also known as CMA Foundation
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Key facts
- Conducting body
- Institute of Cost Accountants of India
- Eligible class
- Class-12
- Exam level
- Professional-Body
- Exam areas
- Cost Accountancy, Finance
- Typical exam month
- June and December
- Academic year
- 2026-2027
- Primary goal
- To serve as the entry-level qualifying entrance test (Foundation Course) to register and progress into the Cost and Management Accountant (CMA) professional course conducted by the Institute of Cost Accountants of India (ICMAI).
- Syllabus subjects
- Fundamentals of Business Economics and Management, Fundamentals of Business Laws and Business Communication, Fundamentals of Business Mathematics and Statistics, Fundamentals of Financial and Cost Accounting
Exam structure
100% Objective (Multiple Choice Questions) conducted offline in OMR-based format at designated test centers. The exam is held on a single day across two sittings: Morning Sitting (Paper 1 & Paper 2 combined, 100 MCQs, 200 marks) and Afternoon Sitting (Paper 3 & Paper 4 combined, 100 MCQs, 200 marks). Total of 400 marks with 50 MCQs per paper (each carrying 2 marks). To qualify, candidates must secure a minimum of 40% marks in each individual paper and 50% in aggregate.
Exam preparation connections
5 recorded- Chartered Accountancy Foundation Examination57% directional syllabus overlap
- Company Secretary Executive Entrance Test44% directional syllabus overlap
- Common University Entrance Test (UG) — Economics / Business Economics (309)38% directional syllabus overlap
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