CMA Exam Dates December 2026: The Institute of Cost Accountants of India (ICMAI) has released the official CMA December 2026 examination timetable for students appearing in the Foundation, Intermediate and Final courses. The Institute has published separate schedules for the Foundation examination and the Intermediate and Final examinations on its official website, icmai.in.
For Intermediate and Final students, the December 2026 examinations will be conducted from December 10 to December 17, 2026, while the examination will be held in offline, centre-based mode.
CMA Exam Dates December 2026
According to the official ICMAI timetable, Intermediate and Final papers will be conducted on alternate dates for the respective groups. The Final examination will be held from 10:00 AM to 1:00 PM IST, while the Intermediate examination will be held from 2:00 PM to 5:00 PM IST.
- December 10, 2026: Corporate and Economic Laws (P-13), Business Laws and Ethics (P-05)
- December 11, 2026: Cost and Management Audit (P-17), Operations Management and Strategic Management (P-09)
- December 12, 2026: Strategic Financial Management (P-14), Financial Accounting (P-06)
- December 13, 2026: Corporate Financial Reporting (P-18), Corporate Accounting and Auditing (P-10)
- December 14, 2026: Direct Tax Laws and International Taxation (P-15), Direct and Indirect Taxation (P-07)
- December 15, 2026: Indirect Tax Laws and Practice (P-19), Financial Management and Business Data Analytics (P-11)
- December 16, 2026: Strategic Cost Management (P-16), Cost Accounting (P-08)
- December 17, 2026: Elective – P-20A/P-20B/P-20C, Management Accounting (P-12)
The Final elective paper on December 17 will allow candidates to appear for one of three options: Strategic Performance Management and Business Valuation, Risk Management in Banking and Insurance, or Entrepreneurship and Start-up.
CMA Foundation December 2026 Exam
ICMAI has also released a separate Foundation Course Examination Time Table and Programme for December 2026. The Foundation course has four papers under the current syllabus:
1. Fundamentals of Business Laws and Business Communication (P-1)
2. Fundamentals of Financial and Cost Accounting (P-2)
3. Fundamentals of Business Mathematics and Statistics (P-3)
4. Fundamentals of Business Economics and Management (P-4)
CMA December 2026 Exam Form Last Date
ICMAI has specified that the last date for submitting Intermediate and Final examination application forms without a late fee is October 10, 2026.
Candidates who miss the regular deadline can submit their forms from October 11 to October 17, 2026, with a ₹500 late fee. Applications and fee payment are to be completed online.
CMA December 2026 Exam Mode
The December 2026 Intermediate and Final examinations will be conducted in offline, centre-based mode. ICMAI has also advised students to follow further clarifications issued by its Directorate of Studies (DOS) for the December 2026 term.
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CMA December 2026 Exam Centres
ICMAI has listed examination centres across India and overseas. The published list includes cities such as Delhi, Mumbai, Kolkata, Chennai, Bengaluru, Hyderabad, Gurugram, Faridabad, Noida, Chandigarh, Jaipur, Pune and Lucknow, among others.
The overseas centres listed in the timetable are Bahrain, Dubai and Muscat.
Students should select and verify their examination centre while completing the examination application process.
When Will CMA December 2026 Results Be Declared?
For the Intermediate and Final examinations, ICMAI ’s official timetable says that the results will be published latest by February 5, 2027. The exact date and time when you will get the results will be told separately by ICMAI.
