The Institute of Cost Accountants of India (ICMAI) has released the exam schedule for the CMA December 2026 term covering the Foundation, Intermediate, and Final courses. The CMA Foundation exam will be held on December 13, 2026, while the CMA Intermediate and Final exams will be conducted from December 10 to December 17, 2026. All exams will be held in centre-based offline mode. Candidates can check the subject-wise date sheet, exam timings, application fee, and last date to apply below.
Direct Link to Check ICMAI CMA December 2026 Exam Dates
Quick Overview - ICMAI CMA December 2026 Exam
| Particulars | Details |
|---|---|
| Conducting Body | Institute of Cost Accountants of India (ICMAI) |
| Courses | CMA Foundation, CMA Intermediate, CMA Final |
| Exam Session | December 2026 |
| Foundation Exam Date | December 13, 2026 |
| Intermediate & Final Exam Dates | December 10 to December 17, 2026 |
| Exam Mode | Offline, centre-based |
| Official Website | icmai.in |
ICMAI CMA December 2026 Important Dates
| Event | Date |
|---|---|
| CMA Foundation application (without late fee) | Up to October 14, 2026 |
| CMA Foundation application (with late fee of Rs 500) | October 15 to October 21, 2026 |
| CMA Intermediate & Final application (without late fee) | Up to October 10, 2026 |
| CMA Intermediate & Final application (with late fee of Rs 500) | Up to October 17, 2026 |
| CMA Foundation exam date | December 13, 2026 |
| CMA Intermediate & Final exam dates | December 10 to December 17, 2026 |
| CMA Intermediate & Final result | By February 5, 2027 |
CMA Foundation Exam Schedule: December 13, 2026
The CMA Foundation exam for December 2026 will be conducted in two shifts on a single day, December 13, 2026. Each paper carries 100 marks and consists of 50 multiple-choice questions, with two marks per question and no negative marking.
| Shift | Timing | Paper |
|---|---|---|
| Shift 1 | 10:00 AM to 12:00 Noon | Paper 1: Fundamentals of Business Laws and Business Communication |
| Shift 1 | 10:00 AM to 12:00 Noon | Paper 2: Fundamentals of Financial and Cost Accounting |
| Shift 2 | 2:00 PM to 4:00 PM | Paper 3: Fundamentals of Business Mathematics and Statistics |
| Shift 2 | 2:00 PM to 4:00 PM | Paper 4: Fundamentals of Business Economics and Management |
CMA Intermediate and Final Exam Schedule: December 10 - 17, 2026
The CMA Intermediate exam papers will be held from 2:00 PM to 5:00 PM, and the CMA Final exam papers will be held from 10:00 AM to 1:00 PM, on each scheduled date.
| Date | Final Exam Subject (10 AM- 1 PM) | Intermediate Exam Subject (2 PM- 5 PM) |
|---|---|---|
| December 10, 2026 | Corporate and Economic Laws (Paper 13) | Business Laws and Ethics |
| December 11, 2026 | Cost and Management Audit | Operations Management and Strategic Management |
| December 12, 2026 | Strategic Financial Management | Financial Accounting |
| December 13, 2026 | Corporate Financial Reporting | Corporate Accounting and Auditing |
| December 14, 2026 | Direct Tax Laws and International Taxation | Direct and Indirect Taxation |
| December 15, 2026 | Indirect Tax Laws and Practice | Financial Management and Business Data Analytics |
| December 16, 2026 | Strategic Cost Management | Cost Accounting |
| December 17, 2026 | Electives - any one of: Strategic Performance Management and Business Valuation / Risk Management in Banking and Insurance / Entrepreneurship and Start-up (P-20C) | Management Accounting |
CMA December 2026 Exam Pattern
- Foundation: Offline, OMR-based, objective (MCQ) format. 4 papers, 100 marks each, 50 questions per paper, no negative marking.
- Intermediate: Offline, centre-based, descriptive format as per the prescribed syllabus.
- Final: Offline, centre-based, descriptive format as per the prescribed syllabus.
How to Apply for CMA December 2026 Exam
- Visit the official ICMAI website, icmai.in.
- Go to the examination section and select the relevant exam form - Foundation, Intermediate, or Final.
- Log in using your registration/enrolment credentials.
- Fill in the required exam application details and select your exam centre.
- Pay the applicable examination fee online.
- Submit the form and save a copy of the confirmation for future reference.
Important Instructions for CMA December 2026 Candidates
- The Foundation exam will be conducted on a single day, December 13, 2026, in two shifts.
- The Intermediate and Final exams are spread across non-consecutive dates between December 10 and 17, 2026 - candidates should note their specific subject dates carefully.
- All exams will be conducted in centre-based offline mode; no online or remote-proctored option has been mentioned.
- Candidates should regularly check icmai.in for updates on admit card release and any changes to the schedule.