Last Updated On -16 Sep 2026

Are you preparing for the CMA India December 2026 examination? Then one of the first things you should do is mark the examination dates on your calendar. Knowing the schedule early helps you plan revision, mock tests, study leave, and travel. This becomes even more important if you are preparing for CMA alongside college or a full-time job.
The Institute of Cost Accountants of India, or ICMAI, has listed the December 2026 examination timetables for Foundation, Intermediate, and Final on its official examination portal. The CMA Foundation examination is scheduled for 13 December 2026.
You can also pursue the CMA India for working professionals in accounts and finance. CMA Intermediate and Final examinations run from 10 December to 17 December 2026. Let us understand the complete schedule.
The December 2026 CMA examination cycle covers all three levels:
Foundation students complete all four papers on a single day in two sessions. Intermediate and Final students have separate papers from 10 to 17 December.
Intermediate examinations are scheduled from 2:00 PM to 5:00 PM, while Final examinations are scheduled from 10:00 AM to 1:00 PM.
So, if you are preparing while working or studying for a degree, do not simply note “December exams.” Write down your exact paper dates. That will make your preparation much easier.
The CMA Foundation December 2026 examination will be held on Sunday, 13 December 2026. The exam will be conducted through an offline, centre-based OMR format. The schedule is:
|
Session |
Papers |
Time |
|
Morning |
Paper 1: Fundamentals of Business Laws and Business Communication + Paper 2: Fundamentals of Financial and Cost Accounting |
10:00 AM - 12:00 Noon |
|
Afternoon |
Paper 3: Fundamentals of Business Mathematics and Statistics + Paper 4: Fundamentals of Business Economics and Management |
2:00 PM - 4:00 PM |
Each paper carries 100 marks and contains 50 multiple-choice questions. The December 2026 Foundation format has no negative marking. If you want to build a finance career before your first job as a commerce fresher, you should pursue CMA India as a professional qualification.
For Class 12 students, this schedule can feel intense because all four subjects come on the same day. So prepare for the complete exam-day experience. Practise two-hour sessions instead of solving only individual chapters.
The CMA Intermediate December 2026 examinations will run from 10 December to 17 December 2026, from 2:00 PM to 5:00 PM each day. The paper-wise schedule is:
|
Date |
CMA Intermediate Paper |
|
10 December |
Business Laws and Ethics - Paper 5 |
|
11 December |
Operations Management and Strategic Management - Paper 9 |
|
12 December |
Financial Accounting - Paper 6 |
|
13 December |
Corporate Accounting and Auditing - Paper 10 |
|
14 December |
Direct and Indirect Taxation - Paper 7 |
|
15 December |
Financial Management and Business Data Analytics - Paper 11 |
|
16 December |
Cost Accounting - Paper 8 |
|
17 December |
Management Accounting - Paper 12 |
Notice how Group I and Group II subjects appear on alternate days. This can help you plan revision when you go through CMA India Foundation previous year question papers.
For example, instead of giving equal attention to every subject during the final week, arrange your revision according to the actual exam sequence.
CMA Final examinations also run from 10 December through 17 December 2026. However, Final papers take place in the morning from 10:00 AM to 1:00 PM. The schedule is:
|
Date |
CMA Final Paper |
|
10 December |
Corporate and Economic Laws - Paper 13 |
|
11 December |
Cost and Management Audit - Paper 17 |
|
12 December |
Strategic Financial Management - Paper 14 |
|
13 December |
Corporate Financial Reporting - Paper 18 |
|
14 December |
Direct Tax Laws and International Taxation - Paper 15 |
|
15 December |
Indirect Tax Laws and Practice - Paper 19 |
|
16 December |
Strategic Cost Management - Paper 16 |
|
17 December |
Elective Paper - Paper 20A, 20B or 20C |
The elective options include Strategic Performance Management and Business Valuation, Risk Management in Banking and Insurance, and Entrepreneurship and Start-up.
Final students should also check that all eligibility and training requirements applicable to their attempt are completed before appearing.
Exam dates are only one part of your preparation. Missing the exam application deadline can stop you from appearing even if your preparation is excellent. For the December 2026 term, the exam-form deadlines differ by level.
|
Level |
Without Late Fee |
With INR 500 Late Fee |
|
CMA Foundation |
14 October 2026 |
15 - 21 October 2026 |
|
CMA Intermediate |
10 October 2026 |
11 - 17 October 2026 |
|
CMA Final |
10 October 2026 |
11 - 17 October 2026 |
Current December 2026 Foundation timetable reporting gives 14 October as the normal deadline and 21 October as the final date with the ₹500 late fee. If you are someone who is preparing for your first CMA India exam day, you should learn insights like these.
For Intermediate and Final, the exam form closes without a late fee on 10 October, followed by a ₹500 late-fee window through 17 October 2026. Do not wait for the last day. Payment issues, incorrect details, or portal problems can create unnecessary stress.
If you are eligible for the December examination, submit your application before the normal deadline.
For Intermediate and Final, the last date without a late fee is: 10 October 2026
For Foundation, the current published December 2026 timetable information gives: 14 October 2026
When filling the application, check your:
After submitting the form, save the acknowledgement. Do not assume that payment alone means everything is correct.
Missed the normal application deadline? There is still a late-fee window.
For Intermediate and Final, applications submitted between 11 and 17 October 2026 attract an additional INR 500 late fee.
For Foundation, the INR 500 late-fee period runs from 15 October to 21 October 2026.
Think of the late-fee window as a backup, not your target date. Submit early whenever possible.
As of 10 September 2026, ICMAI has not published an exact official admit card release date for the December 2026 examinations on its main examination page. It is a significant part of the CMA India exam day essentials; hence, you must stay updated.
Current exam guidance sites expect Intermediate and Final admit cards around the last week of November or the first week of December 2026, based on the usual release pattern. However, this should be treated as tentative until ICMAI confirms it. Once the admit card becomes available, check:
Do this immediately. Do not wait until the night before the exam.
The result timelines are also different for Foundation and the higher levels. The CMA Foundation December 2026 result is scheduled to be published latest by 7 January 2027.
For CMA Intermediate and Final, ICMAI's December 2026 schedule states that results will be published latest by 5 February 2027. That means:
Students should still check the official ICMAI Result section when the declaration period approaches. ICMAI maintains a dedicated result portal for students. CMA India is recognized by top employers; hence, with result declaration, students must prepare for career growth.
The CMA India December 2026 examination cycle is now something students can plan around clearly. Remember the main dates:
For Intermediate and Final, complete the exam application by 10 October to avoid the late fee. Foundation students have until 14 October without a late fee.
Most importantly, do not build your preparation around only the examination date. Plan backwards. If you are a Class 12 student entering CMA Foundation, this may be your first professional examination experience.
If you are a graduate or working professional preparing for Intermediate or Final, your biggest challenge may be balancing preparation with other responsibilities. In both cases, a clear timetable makes preparation easier.
Mark the dates now, create your revision calendar, and continue checking ICMAI's official examination page for any later notices or changes.
Yes. All four Foundation papers are scheduled across two sessions on 13 December 2026.
ICMAI has not announced an exact date as of 10 September 2026. Current expectations place the release around late November or early December, but students should wait for the official announcement.
The late-fee window closes on 17 October 2026.
The Intermediate and Final results are scheduled to be published no later than 5 February 2027.
ICMAI's published timetable information states that the Foundation result will be released latest by 7 January 2027.