The Institute of Cost Accountants of India (ICMAI) has released the official examination timetable for the CMA December 2026 Term (Foundation, Intermediate & Final Courses). The CMA Foundation exam will be held in two shifts on 13 December 2026, while the CMA Intermediate and Final examinations will be conducted from 10 December to 17 December 2026 in offline centre-based mode. Students can check the complete subject-wise date sheet and submit online exam application forms through icmai.in.
Important Dates
| Inter & Final Form Last Date (Without Late Fee) | 10 October 2026 |
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| Foundation Form Last Date (Without Late Fee) | 14 October 2026 |
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| Inter & Final Form Last Date (With ₹500 Late Fee) | 17 October 2026 |
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| Foundation Form Last Date (With ₹500 Late Fee) | 21 October 2026 |
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| CMA Intermediate & Final Exam Dates | 10 to 17 December 2026 |
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| CMA Foundation Exam Date | 13 December 2026 |
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| Inter & Final Result Declaration | By 05 February 2027 |
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Exam Timings & Shifts
| CMA Final Exams | 10:00 AM to 01:00 PM (Morning Shift) |
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| CMA Intermediate Exams | 02:00 PM to 05:00 PM (Afternoon Shift) |
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| CMA Foundation Shift 1 | 10:00 AM to 12:00 Noon (Paper 1 & 2) |
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| CMA Foundation Shift 2 | 02:00 PM to 04:00 PM (Paper 3 & 4) |
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CMA Exam Patterns
| Foundation | Offline OMR-based MCQ format (4 papers, 100 marks each, 50 questions per paper, no negative marking). |
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| Intermediate & Final | Centre-based offline descriptive examination as per syllabus. |
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Documents Required on Exam Day
- Printed copy of ICMAI CMA December 2026 Admit Card.
- Student Identity Card issued by ICMAI.
- Valid Original Government Photo ID Proof (Aadhaar Card, Passport, Voter ID, Driving License).
CMA Inter & Final Dec 2026: Subject-wise Date Sheet
| Exam Date | Final Exam Subject (10:00 AM - 1:00 PM) | Intermediate Exam Subject (2:00 PM - 5:00 PM) |
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| 10 December 2026 | Corporate and Economic Laws (Paper 13) | Business Laws and Ethics |
| 11 December 2026 | Cost and Management Audit | Operations Management & Strategic Management |
| 12 December 2026 | Strategic Financial Management | Financial Accounting |
| 13 December 2026 | Corporate Financial Reporting | Corporate Accounting and Auditing |
| 14 December 2026 | Direct Tax Laws and International Taxation | Direct and Indirect Taxation |
| 15 December 2026 | Indirect Tax Laws and Practice | Financial Management & Business Data Analytics |
| 16 December 2026 | Strategic Cost Management | Cost Accounting |
| 17 December 2026 | Electives (SPM & BV / Risk Mgmt / Entrepreneurship) | Management Accounting |
How to Fill ICMAI CMA December 2026 Exam Form Online
- Visit the official ICMAI website - icmai.in.
- Go to the “Students → Examination” section on the top navigation bar.
- Click on “Online Exam Application Form - December 2026 Term”.
- Select your course: Foundation / Intermediate / Final.
- Log in with your CMA Current Registration Number and Date of Birth.
- Fill in personal details, select Group(s) applied for, and choose your preferred Exam City / Centre.
- Pay the prescribed examination fee online through Credit Card, Debit Card, Net Banking, or UPI.
- Submit the exam form before the closing date and save/print the acknowledgment receipt for future reference.
Important Links
Before Checking Result
Please verify the official website, roll number details, date of birth format, and scorecard instructions before downloading or using the result.
Always confirm dates and fees on the official website before you apply.
