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Cost and Management Accountant Foundation Examination

ICMAI (Institute of Cost Accountants of India) · Online (CBT) · Twice a year (June & December)

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CMA Foundation Exam Pattern

Complete exam pattern with subject-wise breakdown, marking scheme, and duration.

SubjectQuestionsMarks
Fundamentals of Economics and Management50100
Fundamentals of Accounting50100
Fundamentals of Laws and Ethics50100
Fundamentals of Business Mathematics and Statistics50100
Total200400
Duration120 minutes
ModeOnline (CBT)
Marking Scheme+1 for correct (objective format)
Conducting BodyICMAI (Institute of Cost Accountants of India)

About Cost and Management Accountant Foundation Examination (CMA Foundation) 2027

The Cost and Management Accountant Foundation Examination (CMA Foundation) is one of the most competitive entrance exams, conducted by the ICMAI (Institute of Cost Accountants of India). Preparing for the CMA Foundation requires systematic practice, conceptual clarity, and regular self-evaluation. Our platform offers dynamic mock tests, previous years' resolved papers, and AI-enabled analysis to help you secure a top rank.

Frequently Asked Questions

What is the difference between CA and CMA?

CA focuses on financial accounting, taxation, and audit. CMA focuses on cost management, management accounting, and strategic decision-making. Both are prestigious professional certifications.

How to Prepare for CMA Foundation

1

Business Mathematics (statistics, interest, ratio) is scoring — practice daily

2

Accounting paper follows standard bookkeeping principles

3

ICMAI study modules are the approved study material

4

Time management is key — 200 questions in 120 minutes means 36 seconds per question

Key Dates

Next ExamJune 2027
RegistrationMarch 2027
ModeOnline (CBT)
Eligibility12th pass in any stream
AttemptsNo limit
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