CMA India (Cost and Management Accountant) Requirements & Prerequisites
Everything you need to know before registering for the CMA India (Cost and Management Accountant), eligibility, cost, format, and what to expect on exam day.
Cost
₹25,000-₹45,000 total
Provider
ICMAI
Validity
Lifetime
Available
India
Education
Check official exam requirements
Experience
1-3 years of hands-on experience recommended
Specific Requirements
- Foundation Course: a pass in Class 10 or equivalent from a recognised board, or a pass in the 10+2 Senior Secondary examination, or a National Diploma in Commerce from AICTE or a State Board of Technical Education, or the Diploma in Rural Service examination of the National Council of Rural Higher Education.
- Foundation admission must be completed at least four months before the examination, with cut-offs of 31 January for the June term and 31 July for the December term.
- Intermediate Course: a 10+2 pass plus the ICMAI Foundation Course, or the CAT Foundation Entry Level Part I of ICMAI, or a degree of a recognised university in any subject other than music, dancing, photography, painting and sculpture, or a qualified engineer.
- Direct admission to Intermediate is also open to engineering students who have completed the third year or sixth semester, and to candidates who have passed the Intermediate examination of the Institute of Chartered Accountants of India.
- Provisional Intermediate registration is available to candidates awaiting degree results, who then have 18 months to convert to regular status; failure to submit the pass result cancels the registration and forfeits the fee paid.
- Final Course: a pass in the Intermediate examination in the penultimate term, so a December Intermediate pass cannot appear in the immediately following June Final examination.
- Final examination entry also requires completion of the Industry Oriented Training Programme and 15 months of practical training before appearing in both or the remaining group.
- Registration is valid for seven years from the date of registration; after that a de novo registration costing Rs 5,000 is needed, and it is normally granted once only.
Number of Questions
ICMAI publishes an exact count for Foundation only: each Foundation paper has 50 multiple choice questions worth 2 marks each for 100 marks, and each two-hour session carries 100 questions across two papers for 200 marks. For Intermediate and Final, ICMAI publishes marks and section weights rather than a question count; each of those papers carries 100 marks.
Duration
Final papers run 10:00 AM to 1:00 PM IST and Intermediate papers run 2:00 PM to 5:00 PM IST, three hours each. Foundation runs in two sessions on one day: Papers 1 and 2 from 10:00 AM to 12:00 noon and Papers 3 and 4 from 2:00 PM to 4:00 PM, two hours per session.
Question Format
Multiple choice questions on OMR sheets for all four Foundation papers, with no negative marking, Written answers across all eight Intermediate papers, Written answers across all eight Final papers including the chosen elective, Numerical and problem-based questions in Cost Accounting, Management Accounting, Financial Management and Strategic Cost Management, Law and compliance questions in Business Laws and Ethics and in Corporate and Economic Laws, Data analytics content inside Intermediate Paper 11, which allocates 20 percent of the paper to Business Data Analytics
Passing Requirement
40 percent in each paper of the group and 50 percent in the aggregate of the total marks of the non-exempted papers of that group. A candidate appearing for both groups of Intermediate or Final at once qualifies by scoring at least 40 percent in each paper appeared and at least 50 percent in aggregate across both groups taken together. Foundation requires 40 percent in each paper and 50 percent of total marks in aggregate.
How It Is Delivered
Offline and centre based for all three levels. The December 2026 timetable lists 140 Indian examination cities plus overseas centres at Bahrain, Dubai and Muscat. Every examination application, domestic and overseas, must be filed and paid online through icmai.in; the timetable states that no offline form and no demand draft payment will be accepted.
Languages Offered
English, Hindi for Intermediate and Final examinations; ICMAI states that answer scripts mixing English and Hindi are liable for cancellation
Visit the official ICMAI certification page
Create an account and select your exam
Choose a test center or online proctoring option
Pay the exam fee and schedule your date
- Two forms of valid ID (one government-issued with photo)
- Appointment confirmation email
- For online proctoring: webcam, microphone, clean desk, stable internet
What are the prerequisites for the CMA India (Cost and Management Accountant)?
Foundation Course: a pass in Class 10 or equivalent from a recognised board, or a pass in the 10+2 Senior Secondary examination, or a National Diploma in Commerce from AICTE or a State Board of Technical Education, or the Diploma in Rural Service examination of the National Council of Rural Higher Education.. Foundation admission must be completed at least four months before the examination, with cut-offs of 31 January for the June term and 31 July for the December term.. Intermediate Course: a 10+2 pass plus the ICMAI Foundation Course, or the CAT Foundation Entry Level Part I of ICMAI, or a degree of a recognised university in any subject other than music, dancing, photography, painting and sculpture, or a qualified engineer.. Direct admission to Intermediate is also open to engineering students who have completed the third year or sixth semester, and to candidates who have passed the Intermediate examination of the Institute of Chartered Accountants of India.. Provisional Intermediate registration is available to candidates awaiting degree results, who then have 18 months to convert to regular status; failure to submit the pass result cancels the registration and forfeits the fee paid.. Final Course: a pass in the Intermediate examination in the penultimate term, so a December Intermediate pass cannot appear in the immediately following June Final examination.. Final examination entry also requires completion of the Industry Oriented Training Programme and 15 months of practical training before appearing in both or the remaining group.. Registration is valid for seven years from the date of registration; after that a de novo registration costing Rs 5,000 is needed, and it is normally granted once only..
How much does the CMA India (Cost and Management Accountant) cost?
The CMA India (Cost and Management Accountant) exam costs ₹25,000-₹45,000 total. This includes the exam fee only, study materials are additional.
How do I register for the CMA India (Cost and Management Accountant)?
Visit the official ICMAI certification page → Create an account and select your exam → Choose a test center or online proctoring option → Pay the exam fee and schedule your date
What should I bring to the CMA India (Cost and Management Accountant)?
Two forms of valid ID (one government-issued with photo). Appointment confirmation email. For online proctoring: webcam, microphone, clean desk, stable internet.
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