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CMA Foundation Course: A Complete Guide
Pursue a Rewarding Career as a Cost & Management Accountant (CMA)
The journey begins with the CMA Foundation exam, which is the first step towards achieving this esteemed qualification.
CMA Course Structure comprises three levels, providing comprehensive theoretical and practical knowledge in:
- Accounting principles
- Business laws and business communication
- Mathematics and statistics
- Economics
As per the Institute of Cost Accountants of India (ICMAI) new scheme:
– The CMA Foundation exam is held twice a year: June and December
– This exam is the starting point for your CMA journey
To succeed in the CMA Foundation exam, utilize this complete CMA course guide:
CMA Foundation Course Complete Details
Before aspirants start applying for the CMA Foundation exam, they must ensure that they know the basic details of the exam which are presented are presented below in a tabular form wherein you can have an idea of the total number of papers, mode of exam, fees, and more.
| Particular | Details |
|---|---|
| Exam Name | CMA Foundation |
| Conducted by | Institute of Management Accountants of India (ICMAI) |
| Exam Level | National Level |
| Eligibility | Completed or Appearing in Class 12th |
| Preparation Period | 4 Months |
| Papers | 4 Papers |
| Duration of Exam | 2hrs + 1hr break + 2hrs |
| Mode of Exam | Offline |
| CA Foundation Total Fees | Rs. 6,000 or $250 (Foreign students) |
| Frequency | 2 times a year i.e. June and December |
| Passing Criteria | Per subject – 40% | Aggregate – 50% |
CMA Foundation Important Dates
| Events | Dates |
|---|---|
| Term of Exams | June / December |
| Last date of registration with ICMAI | 31st January for June term / 31st July for December term |
| Where to apply |
www.icmai.in (online) With respective regional chapters (offline) |
| Availability of exam form | Approx. 2 months before the exams |
| Availability of admit card | Around 10 days before the exam |
| CMA Foundation exam date | (To be confirmed by ICMAI) |
| Announcement of CMA Foundation result | (To be confirmed by ICMAI) |
Eligibility Criteria for the CMA Foundation Course
| Eligibility for Admission |
|---|
| (a) A candidate should have passed Class 10 or equivalent from a recognized Board or Institution. |
| (b) Passed Senior Secondary Examination under 10+2 scheme of a recognized Board or an Examination recognized by the Central Government as equivalent thereto or has passed National Diploma in Commerce Examination held by the All India Council for Technical Education or any State Board of Technical Education under the authority of the said All India Council, or the Diploma in Rural Service Examination conducted by the National Council of Higher Education. |
| Incumbents waiting for the result can apply for provisional admission. |
How To Register For the CMA Entry-Level Course?
All the eligible students can register for this Course. The registration process for ICMAI is open for the whole year, but to join the course, one must register before the date mentioned. The last date for registration to the June 2025 exams is the 31st of January, 2025.
Furthermore, students can register for this Course June 2025 exams. The last date to register for the Foundation Course Dec 2025 exam is 31st July 2025.
Documents Required for CMA Entry-Level Registration
To complete the registration process, ensure you have the following documents ready:
| CMA Foundation Registration Requirements |
|---|
| Students desirous to apply for CMA Foundation Registration ONLINE can Click here for details. |
| ✅ Attested Copy of Matriculation Certificate |
| ✅ Attested copy of 10+2 Certificate or Marks Statement |
| ✅ 3 Passport size photographs (One pasted on application form, one pasted on identity card, and one attached with application) |
(Attestation should be by any member of The Institute of Cost Accountants of India /The Institute of Chartered Accountants of India/ The Institute of Company Secretaries of India/Parliament/State Legislative Assembly or a Gazetted Officer or a Principal of a college)
CMA Entry-Level Registration Process
Follow the step-by-step CMA Foundation registration procedure to complete the registration:
- Go to the ICMAI website. On the Student’s Tab, navigate to the ‘Online Admission’.
- On the registration form, select ‘Apply on Foundation course’.
- Create new login Account.
- Enter Email id, password.
- Then from login Id, enter application details like academic details, registration type, Aadhar card details, contact number, coaching type, region and basic details.
- Click ‘Save and Next’.
- Then upload documents with satisfied the condition mention.
- Post verification, you will have your profile, and you will then receive the login credentials.
- Now, you have to pay the required registration fees online, and you can pay via Master/Visa/Maestro Credit/Debit/Rupay Card/Net Banking.
- After you make your payment, you will get the registration successfully
- Confirmation receives through mail.
Upon registration for the Foundation course, the registration duration will be valid for Seven years. You can also revalidate through apply for the DE NOVA Registration in the prescribe form along with a payment of ₹ 2000.
CMA Foundation Passing Criteria
For clearing CMA Entry-Level exam, students must know the passing criteria, it is mentioned below:
- Individual Paper Score: Secure at least 40% in each paper.
- Overall Aggregate Score: Achieve a total of 50% or more across all subjects.
Exam Form for the CMA Introductory Course
It is essential to understand that simply registering for the CMA Foundation course will not allow the student to sit for exams. You also have to complete the exam form to inform the ICMAI that you will appear in the examination. Candidates need to fill out the CMA Entry-Level exam form online via ICMAI’s official website or visit chapter of your city for offline registration through challan and pay the requisite fees. As mentioned earlier, the fee is ₹1,200. for foreign nationals, the fee is $60. If you submit the form late, you will need to pay an additional ₹500.
Admit Card & Correction for the CMA Initial Level Exam
An admit card is essential for appearing in the CMA Initial Level Exam.
Obtaining the Admit Card
- Admit cards are available for download on the official ICMAI website.
- Admit cards are released 10 days prior to the examination date.
- ICMAI not send admit card physically.
Corrections & Reminder
- Download and print 3-4 copies of your admit card to avoid last-minute issues.
- Ensure your Center and Medium details are accurate. If incorrect, correct them promptly.
- You can make corrections to your Center/Medium details after downloading the admit card.
- Admit cards can be downloaded up to three times.
- Bring a valid ID proof and multiple copies of your admit card to the examination center.
Foundation Course Syllabus -2022
Foundation Course Curriculum: it has four papers, each of which is 100 marks. They are:
Paper 1: Fundamentals Of Business Laws and Business Communication (FBLC)
Paper 2: Fundamentals Of Financial and Cost Accounting (FFCA)
Paper 3: Fundamentals Of Business Mathematics and Statistics (FBMS)
Paper 4: Fundamentals Of Business Economics and Management (FBEM)
Crack the CMA Basic Level Exams with Confidence!
For Clearing the CMA Basic Level exam requires smart preparation. Follow these toppers tips to ensure success:
- Familiarize yourself with the CMA Foundation syllabus, exam pattern, and topic weightage.
- Develop a realistic study timetable with having sufficient rest break, cover revisions atleast 2 times and do mock tests.
3.Make short notes while studying which is beneficial during revisions and exam times.
4.Finish the entire course a month before the exam to allow time for revisions and mock tests.
Most important tips:
– Stay Motivated, Review and Revise on time, take guidance from experienced mentors and always
Stay Healthy.
FAQs
The CMA Foundation exam is the entry-level examination for the Certified Management Accountant (CMA) program, offered by the Institute of Cost Accountants of India (ICMAI). It is the first step towards becoming a Certified Management Accountant.
The CMA Foundation exam consists of four papers:
Paper 1: Fundamentals of Accounting (100 marks)
Paper 2: Fundamentals of Laws and Ethics (100 marks)
Paper 3: Fundamentals of Mathematics and Statistics (100 marks)
Paper 4: Fundamentals of Economics and Business Management (100 marks)
