ICMAI News – The Institute of Cost Accountants of India has officially released the CMA Exam Date Dec 2026 for Foundation, Inter & Final. The CMA December 2026 timetable confirms exam dates, timings, exam form deadlines, fees & result dates.
CMA Foundation Exam Date December 2026
The CMA Foundation exam for December 2026 takes place on Sunday, December 13. It’s an offline test—OMR sheets, all multiple-choice questions.
The morning session runs from 10 AM to noon, covering two papers: Fundamentals of Business Laws & Business Communication, and Fundamentals of Financial & Cost Accounting. The afternoon session is from 2 PM to 4 PM, with Fundamentals of Business Mathematics & Statistics, & Fundamentals of Business Economics & Management.
Each paper has 100 marks & 50 MCQs. No negative marking, so you don’t lose points for wrong answers. The fee is ₹1,500 for candidates in India, & US$100 for those abroad.
CMA Inter & Final Exam Date Dec 2026
The CMA Intermediate & Final December 2026 exams will be held from 10 to 17 December 2026. Final exams are from 10:00 AM to 1:00 PM, while Intermediate exams are from 2:00 PM to 5:00 PM.
| Date | CMA Final | CMA Intermediate |
| 10 Dec | Corporate & Economic Laws | Business Laws & Ethics |
| 11 Dec | Cost & Management Audit | Operations Management & Strategic Management |
| 12 Dec | Strategic Financial Management | Financial Accounting |
| 13 Dec | Corporate Financial Reporting | Corporate Accounting & Auditing |
| 14 Dec | Direct Tax Laws & International Taxation | Direct & Indirect Taxation |
| 15 Dec | Indirect Tax Laws & Practice | Financial Management & Business Data Analytics |
| 16 Dec | Strategic Cost Management | Cost Accounting |
| 17 Dec | Elective Paper | Management Accounting |
For inland candidates, Intermediate fees are ₹1,500 for one group & ₹2,800 for both groups; Final fees are ₹1,800 and ₹3,200 respectively. Overseas fees are US$100 for one group & US$150 for both.
CMA December 2026 Exam Form Last Date
For Intermediate and Final, the deadline without late fee is 10 October 2026; applications from 11–17 October carry a ₹500 late fee. For Foundation, the deadline is 14 October 2026, followed by 15–21 October with ₹500 late fee.
All exams are centre-based & offline. The Foundation result is due latest by 7 January 2027, while Intermediate & Final results are due latest by 5 February 2027.
