The CMA Foundation Exam is conducted by the Institute of Cost Accountants of India (ICMAI) and is the first level of the Certified Management Accountant (CMA) course. Below is the detailed exam pattern:
Exam Mode & Frequency
- Mode: Offline Centre-Based Test
- Frequency: Twice a year (June & December)
Exam Structure
- Total Papers: 4
- Type of Questions: Objective (Multiple Choice Questions – MCQs)
- Total Marks: 400 (Each paper is 100 marks)
- Number of Questions per Paper: 50 (Each question carries 2 marks)
- Negative Marking: No negative marking
- Duration: 2 hours for each session (1 hour per paper)
The CMA Foundation Exams are held on the same day and divided into two sessions. Each session consists of two papers. Session 1 consists of papers 1 and 2, and Session 2 consists of papers 3 and 4.
Subject-wise Distribution
| Paper No. | Subject | Marks |
|---|---|---|
| Paper 1 | Fundamentals of Business Laws & Business Communication | 100 |
| Paper 2 | Fundamentals of Financial & Cost Accounting | 100 |
| Paper 3 | Fundamentals of Business Mathematics & Statistics | 100 |
| Paper 4 | Fundamentals of Economics & Management | 100 |
CMA Foundation Eligibility and Passing Criteria
CMA Foundation Registration Details
- Fees – The registration fee is ₹6,000, payable online through the ICMAI portal.
- Registration Validity – CMA Foundation registration is valid for 3 years. If it expires, you need to re-register.
-
Last Date of Registration:
- For the June attempt: Register by January 31
- For the December attempt: Register by July 31
-
Documents Required for Registration:
- 10th & 12th mark sheets
- Recent passport-size photograph
- Identity proof (Aadhaar, Passport, etc.)
Additional Notes
- The exam is conducted in offline mode (pen-and-paper based).
- Candidates must write their answers on the provided OMR sheets, as the exam consists of objective-type (MCQ) questions.
- The exam is available only in English.
- Exemptions: No exemptions are available at the Foundation level.
CMA Foundation Preparation Tips
🔹 Understand the Syllabus – Focus on key topics in each subject.
🔹 Plan Your Study Schedule – Prioritize weak areas and manage time effectively.
🔹 Practice Regularly – Solve past papers and mock tests to improve accuracy.
🔹 Revise Smartly – Use short notes, flashcards, and weekly revisions.
🔹 Maintain a Healthy Routine – Get enough rest, stay positive, and avoid last-minute rush.
🔹 Exam Day Strategy – Read questions carefully, manage time wisely, and attempt all.
CMA Foundation FAQs
-
How can I apply for the exam?
You can apply online via the ICMAI website and pay the required fees. -
When should I start preparing?
Start at least 3-4 months before the exam and practice regularly. -
Can I skip the CMA Foundation exam?
Yes, graduates and postgraduates can directly enroll in CMA Intermediate, skipping Foundation. -
What is the eligibility for the CMA Foundation exam?
You must have passed 10+2 (Senior Secondary) from a recognized board. -
Can I use a calculator in the exam?
Yes, a non-programmable calculator is allowed. -
How many attempts can I take to pass?
There is no limit on attempts, but your registration is valid for 3 years. -
When are CMA Foundation results declared?
Results are usually declared within 60 days after the exam.
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