For the CMA Intermediate and Final examinations, the last date to submit the application form without a late fee is October 10, 2026. Candidates who miss the regular deadline can still submit their forms between October 11 and October 17, 2026, by paying the applicable late fee.
For CMA Foundation December 2026, the application deadline without late fee is October 14, 2026, while the late-fee window will remain open from October 15 to October 21, 2026. The late fee applicable for the CMA examination application is Rs 500.
With the deadlines approaching, candidates are advised to complete the application process well in advance rather than waiting until the final day.
CMA Application Last Date 2026: December Session
The ICMAI has prescribed separate application deadlines for Foundation and Intermediate/Final candidates.
| Course | Last Date Without Late Fee | Application With Late Fee | Late Fee |
|---|---|---|---|
|
CMA Foundation |
October 14, 2026 |
October 15–21, 2026 |
Rs 500 |
|
CMA Intermediate |
October 10, 2026 |
October 11–17, 2026 |
Rs 500 |
|
CMA Final |
October 10, 2026 |
October 11–17, 2026 |
Rs 500 |
Candidates should note that the course admission/enrolment deadline is different from the examination-form deadline. The extended last date for admission, registration or enrolment for the December 2026 term was August 4, 2026. Only candidates who have completed the required enrolment can proceed with the examination application.
CMA December 2026 Exam Dates
ICMAI will conduct the December 2026 CMA examinations in offline centre-based mode.
The Intermediate and Final examinations are scheduled from December 10 to December 17, 2026, while the Foundation examination is scheduled for December 13, 2026.
CMA Foundation December 2026 Exam Schedule
The CMA Foundation examination will be conducted on December 13, 2026.
| Date | Paper |
|---|---|
|
December 13, 2026 |
Fundamentals of Business Laws and Business Communication |
|
December 13, 2026 |
Fundamentals of Financial and Cost Accounting |
|
December 13, 2026 |
Fundamentals of Business Mathematics and Statistics |
|
December 13, 2026 |
Fundamentals of Business Economics and Management |
The Foundation examination covers four papers and is scheduled on a single examination day.
CMA Intermediate December 2026 Exam Schedule
The Intermediate examinations will be conducted from December 10 to December 17, 2026.
| Date | Subject | Paper |
|---|---|---|
|
December 10, 2026 |
Business Laws and Ethics |
Paper 5 |
|
December 11, 2026 |
Operations Management and Strategic Management |
Paper 9 |
|
December 12, 2026 |
Financial Accounting |
Paper 6 |
|
December 13, 2026 |
Corporate Accounting and Auditing |
Paper 10 |
|
December 14, 2026 |
Direct and Indirect Taxation |
Paper 7 |
|
December 15, 2026 |
Financial Management and Business Data Analytics |
Paper 11 |
|
December 16, 2026 |
Cost Accounting |
Paper 8 |
|
December 17, 2026 |
Management Accounting |
Paper 12 |
The Intermediate examinations are scheduled in the 2 PM to 5 PM session.
CMA Final December 2026 Exam Schedule
The Final examinations will also be held from December 10 to December 17, 2026.
| Date | Subject | Paper |
|---|---|---|
|
December 10, 2026 |
Corporate and Economic Laws |
Paper 13 |
|
December 11, 2026 |
Cost and Management Audit |
Paper 17 |
|
December 12, 2026 |
Strategic Financial Management |
Paper 14 |
|
December 13, 2026 |
Corporate Financial Reporting |
Paper 18 |
|
December 14, 2026 |
Direct Tax Laws and International Taxation |
Paper 15 |
|
December 15, 2026 |
Indirect Tax Laws and Practice |
Paper 19 |
|
December 16, 2026 |
Strategic Cost Management |
Paper 16 |
|
December 17, 2026 |
Electives |
Paper 20 |
The Final examinations are scheduled in the 10 AM to 1 PM session. Candidates appearing for the elective paper are required to select one of the prescribed elective options.
CMA December 2026 Application Form: Who Can Apply?
Candidates who have completed the required ICMAI enrolment/admission formalities for the relevant course and term can submit the examination application form.
The CMA programme has three principal levels:
- CMA Foundation
- CMA Intermediate
- CMA Final
Candidates must satisfy the applicable course-level eligibility requirements and have completed the prescribed enrolment process before applying for the examination.
Students should also ensure that there are no pending requirements affecting their eligibility to appear in the December examination.
CMA Application Form 2026: Documents Required
Candidates should keep the required documents and digital files ready before starting the online application process.
The commonly required documents include:
- Recent coloured passport-size photograph
- Age-proof certificate
- Scanned signature
- Educational qualification certificates, wherever applicable
- Other documents required according to the candidate's course or status
The photograph is generally required in JPG/JPEG format, while educational and age-proof documents may be required in PDF format. Candidates should follow the file-size and dimension specifications prescribed by ICMAI while uploading documents.
CMA Application Fee 2026
The examination application fee varies according to the course and whether a candidate is appearing for one group or both groups.
For candidates appearing at examination centres in India, the listed examination application fees include:
| Course | Examination Fee |
|---|---|
|
CMA Foundation |
Rs 1,500 |
|
CMA Intermediate – Group I or II |
Rs 1,500 |
|
CMA Intermediate – Both Groups |
Rs 2,800 |
|
CMA Final – Group I or II |
Rs 1,800 |
|
CMA Final – Both Groups |
Rs 3,200 |
Candidates appearing at overseas examination centres have separate fee structures.
In addition to the applicable examination fee, candidates submitting the form during the late application window need to pay the prescribed Rs 500 late fee.
How to Apply for CMA December 2026 Examination
Eligible candidates can submit the examination form online through the ICMAI student/examination portal.
The general application process is as follows:
Step 1: Visit the ICMAI Website
Go to the official ICMAI website and access the student or examination section.
Step 2: Log In
Enter the required student credentials to access the examination application facility.
Step 3: Select the Examination
Choose the December 2026 examination and select the appropriate course — Foundation, Intermediate or Final.
Step 4: Enter Required Details
Check the candidate's personal, academic and examination-related information carefully.
Step 5: Select Group/Papers
Intermediate and Final candidates should select the applicable group or combination of groups according to their eligibility and preparation.
Step 6: Upload Documents
Upload the photograph, signature and other required documents in the prescribed format and size.
Step 7: Pay the Examination Fee
Pay the applicable examination fee through the available online payment facility.
Candidates applying after the regular deadline must also pay the prescribed late fee.
Step 8: Submit the Form
Review all information carefully before final submission.
Step 9: Save the Confirmation
Download and preserve the submitted application form, payment receipt and acknowledgement for future reference.
CMA Application 2026: Why Candidates Should Apply Before the Regular Deadline
Candidates are strongly advised to submit the examination form before the without-late-fee deadline.
Applying early provides several advantages:
- Avoids payment of the additional late fee
- Reduces the risk of last-minute technical problems
- Provides sufficient time to correct or address application-related issues, wherever permitted
- Gives candidates a clear record of successful submission
- Avoids unnecessary pressure close to the deadline
Intermediate and Final candidates have only a limited period after October 10 to submit their applications with the late fee. Foundation candidates have a few additional days, with the regular deadline falling on October 14.
CMA December 2026 Admit Card
After completion of the application process, eligible candidates will be issued the CMA December 2026 admit card.
The admit card is expected to become available towards the end of November 2026, according to the current examination schedule information.
The admit card is an important examination document and is expected to contain details such as:
- Candidate name
- Registration or identification details
- Examination level
- Examination centre
- Centre address
- Paper details
- Date and timing of examination
- Candidate photograph
- Examination instructions
Candidates should download the admit card as soon as it becomes available and verify all details carefully.
CMA December 2026 Exam: Important Instructions
Candidates appearing for the December examinations should carefully follow the instructions issued by ICMAI.
Students should:
- Reach the examination centre well before the reporting time.
- Carry the required admit card.
- Carry permitted stationery and other required materials.
- Follow the examination-centre instructions.
- Avoid prohibited electronic devices.
- Read the question paper carefully before beginning.
- Manage time according to the number of questions and marks.
- Preserve all examination-related documents until the results are declared.
Candidates should also check the final instructions printed on the admit card because examination procedures and permitted items can be subject to official instructions.
CMA December 2026: Preparation Strategy
With the examination scheduled for December, candidates have a limited preparation window. A structured strategy can help students use the remaining time effectively.
Focus on the Syllabus
Candidates should first identify chapters and topics that carry significant weight and ensure that the complete prescribed syllabus is covered.
Prepare a Revision Calendar
Instead of studying subjects randomly, candidates should divide their preparation into weekly targets.
Practise Previous Papers
Solving previous examination papers can help students understand question patterns and improve their time-management skills.
Attempt Mock Tests
Full-length mock tests are particularly useful for candidates preparing for Intermediate and Final examinations.
Revise Regularly
Revision should be continuous rather than postponed until the final few days.
Focus on Weak Subjects
Candidates should identify topics where they consistently lose marks and allocate additional preparation time to them.
CMA December 2026: Important Dates at a Glance
| Event | Date |
|---|---|
|
Intermediate & Final application without late fee |
October 10, 2026 |
|
Intermediate & Final application with late fee |
October 11–17, 2026 |
|
Foundation application without late fee |
October 14, 2026 |
|
Foundation application with late fee |
October 15–21, 2026 |
|
Foundation examination |
December 13, 2026 |
|
Intermediate examination |
December 10–17, 2026 |
|
Final examination |
December 10–17, 2026 |
|
Expected Foundation result |
January 2027 |
|
Expected Intermediate & Final result |
February 2027 |
The result dates are currently tentative and may be revised by ICMAI.
CMA December 2026: Key Points for Candidates
Candidates should remember the following important points:
- The CMA Intermediate and Final application deadline without late fee is October 10, 2026.
- The Intermediate and Final late-fee application window runs from October 11 to October 17, 2026.
- The CMA Foundation application deadline without late fee is October 14, 2026.
- The Foundation late-fee window is from October 15 to October 21, 2026.
- The applicable late fee is Rs 500.
- CMA Foundation December 2026 examination is scheduled for December 13, 2026.
- CMA Intermediate and Final examinations are scheduled from December 10 to December 17, 2026.
- Intermediate examinations are scheduled in the afternoon session.
- Final examinations are scheduled in the morning session.
- Candidates must complete the required course enrolment before submitting the examination form.
- Admit cards are expected to be issued before the December examinations.
Conclusion
The CMA December 2026 examination application process has entered an important phase, with the regular deadline for Intermediate and Final candidates falling on October 10 and the Foundation deadline on October 14. Candidates who miss the regular deadline can still apply during the respective late-fee windows by paying an additional Rs 500.
The December examination itself will be conducted in offline mode, with Intermediate and Final papers scheduled between December 10 and December 17, while Foundation candidates will appear on December 13.
Candidates should avoid waiting until the final day to complete the application. Before submitting the form, they should verify their personal details, course and group selection, uploaded documents and fee payment. After successful submission, the application acknowledgement and payment receipt should be preserved carefully.
With the examination only a few months away, candidates should simultaneously complete the application formalities and intensify their preparation. A combination of syllabus completion, regular revision, previous-paper practice and mock examinations can help candidates prepare effectively for the December 2026 CMA examinations.
