CMA Foundation Eligibility Criteria 2025 & Registration Guide

 

Learn CMA Foundation eligibility criteria 2025, registration steps, fees, and CMA Foundation registration documents required for Dec 2025 & June 2026 exams.

CMA Foundation Registration 2025: Complete Guide

The CMA Foundation program marks the beginning of a career in Cost and Management Accounting, a field that opens doors to opportunities in financial analysis, cost control, and strategic decision-making. Managed by the Institute of Cost Accountants of India (ICMAI), this course equips aspiring professionals with the theoretical foundation and practical skills needed to excel.

Before starting your journey, you must understand the CMA Foundation eligibility criteria 2025, the registration process, required documents, fees, and deadlines. This guide will walk you through every step to ensure a smooth start to your CMA journey.

Why Choose CMA Foundation?

The CMA Foundation exam is the first step toward achieving the prestigious CMA designation. Once you clear it, you become eligible for the CMA Intermediate course, the second level of the program. The ICMAI conducts this exam twice a year — in June and December — in offline mode. If you have passed your Class 12 board exams from a recognized board, you are already on the right track to apply.

CMA Foundation Eligibility Criteria 2025

To register for the exam, candidates must meet specific requirements:

  1. Class 10 Qualification – You must have passed Class 10 from a recognized board.

  2. Class 12 Pass with Minimum Marks – You must have completed Class 12 (10+2) with at least 50% overall marks from a recognized board or an equivalent examination approved by the government.

  3. No Age Restriction – There is no minimum or maximum age limit, allowing students and working professionals alike to apply.

  4. Exemptions for Other Qualifications –

    • Those who have cleared the Foundation Exam of the Institute of Company Secretaries of India (ICSI) are exempt from CMA Foundation.

    • Candidates who have passed the ICAI Intermediate Examination or Common Proficiency Test are also exempt.

    • Students eligible for direct CMA Intermediate admission based on certain qualifications do not need to attempt the Foundation level.

Understanding the CMA Foundation eligibility criteria 2025 ensures that you meet all prerequisites before applying, saving you time and avoiding last-minute issues.

Important Dates for CMA Foundation Registration

The Institute of Cost Accountants of India (ICMAI) follows a strict schedule for CMA Foundation registration, and candidates must adhere to these deadlines to secure their exam slot. For the December 2025 session, the last date to register is 31st July 2025, while the exam form submission deadline is 30th September 2025 without a late fee and 10th October 2025 with a late fee. Similarly, for the June 2026 session, the registration closes on 31st January 2026, with the exam form submission deadline set for 31st March 2026 without a late fee and 10th April 2026 with a late fee. Registering early not only ensures a smooth application process but also provides ample preparation time, significantly enhancing your chances of success.

CMA Foundation Registration Fees 2025

  • Domestic Students: ₹6,000

  • Foreign Students: $250

CMA Foundation Registration Documents Required

To complete your application, prepare the following:

  • Attested Copy of Class 10 Certificate

  • Attested Copy of Class 12 Certificate or Mark Sheet (or equivalent diploma)

  • Three Passport-Sized Photographs (one on the application form, one on the ID card, one extra)

Attestation must be done by:

  • A member of ICMAI, ICAI, or ICSI

  • A Member of Parliament or State Legislative Assembly

  • A Gazetted Officer or College Principal

Keeping all CMA Foundation registration documents required ready in advance ensures a smooth application process.

How to Register for CMA Foundation Dec 2025

Follow these steps for online registration:

  1. Visit ICMAI Student Portal

  2. Click on "Foundation Course" and select "Apply"

  3. Fill in personal and academic details as instructed

  4. Upload all scanned documents

  5. Pay the applicable fees online

Once registered, your application is valid for seven years, giving you multiple chances to clear the exam.

CMA Foundation Exam Pattern 2025

  • Type: Multiple Choice Questions (MCQs)

  • Number of Papers: Four (100 marks each)

  • Total Marks: 400

  • Duration: 2 hours per session, two sessions per day

  • No Negative Marking

Tips to Succeed in CMA Foundation

  1. Understand the Syllabus – Download the official ICMAI syllabus and note important topics.

  2. Plan Your Study Schedule – Allocate time to each subject and stick to it.

  3. Practice Past Papers – Improve speed and accuracy by solving mock tests.

  4. Join Study Groups – Discussing topics with peers helps in better understanding.

  5. Stay Updated – Regularly check the ICMAI website for announcements.

Final Thoughts

Meeting the CMA Foundation eligibility criteria 2025 is the first step toward a rewarding career in cost and management accounting. By preparing all CMA Foundation registration documents required, following the registration process carefully, and starting your preparation early, you can confidently appear for the exam. Whether you aim for the December 2025 or June 2026 session, early action will set the foundation for your CMA success.


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