CMA Foundation Subjects List for December 2025 | Paper-wise Breakdown
CMA Syllabus 2025: The Institute of Cost Accountants of India (ICAI) or the previous Institute of Cost and Works Accountants of India (ICWAI) administers the CMA exam under three course-groups based on the CMA course syllabus as decided in 2022.
Candidates registering for the CMA 2025 exams need to prepare according to the CMA new syllabus issued in 2022. Cost and Management Accounting courses are provided at three levels, i.e., Foundation, Intermediate and Final. In the future the CMA revised syllabus, i.e. CMA 2022 syllabus will be employed for framing the CMA question papers. The CMA syllabus for all these three courses and their exams are individually prescribed by ICAI.
The syllabus of the CMA Foundation course addresses the fundaments or the fundamental concepts of management and accounting, the Intermediate and Final syllabus is bifurcated into two categories and contains topics relevant to accounting, management, laws, etc. As soon as the candidate passes the CMA Foundation exam, she/he will be eligible to write the Intermediate and Final exams. Scroll down to know more about the CMA 2022 syllabus for Foundation, Intermediate and Final courses, particularly the foundation syllabus.
In this blog, we’ll cover the CMA Foundation syllabus for December 2025, provide an overview of the subjects, and explore the best study materials to guide your preparation.
CMA Foundation Syllabus 2025: An Overview
- PAPER 1: Fundamentals Of Business Laws and Business Communication (FBLC)
- PAPER 2: Fundamentals Of Financial and Cost Accounting (FFCA)
- PAPER 3: Fundamentals Of Business Mathematics and Statistics (FBMS)
- PAPER 4: Fundamentals Of Business Economics and Management (FBEM)
CMA Foundation Study Materials 2025
The Institute of Cost and Management Accountants of India (ICMAI) offers detailed study materials that are essential for exam preparation. The study materials are designed in accordance with the revised syllabus and provide clarity on intricate topics.
Features of ICMAI Study Materials
Conceptual Clarity: Each concept is discussed in detail in the materials, and even the most complex topics become easy to comprehend.
Practice Questions: There are sufficient examples and exercises in each chapter to try your knowledge.
Case Studies: Practical application of theoretical concepts through real-life situations.
Amendments: Keeping in view the recent changes in laws and standards, amended to conform.
Where to Access Study Materials
You may download official study materials from ICMAI’s website under the Students Section. Hard copies are also given on registering for the course.
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How to Use Study Materials Effectively?
- Plan Your Study Schedule
- Divide the syllabus into manageable sections.
- Allocate specific days for each subject and stick to your timetable.
- Focus on Core Concepts
- Start with foundational topics before diving into advanced sections.
- Refer to ICAI’s examples and illustrations for better understanding.
- Practice, Practice, Practice
- Solve all practice questions and sample papers provided in the materials.
- Attempt previous years’ question papers to get a feel of the exam pattern.
- Revise Regularly
- Dedicate the last few weeks to revision.
- Underline key chapters in your study material for reference.
Further reading material for CMA Foundation
Apart from ICMAI study material, use the following additional reading material.
Reference Books: refer our notes and also cross-verify from the Authors Tulsian and Padhuka give elaborate detail to even complex topics .
Online Classes: visit our website for all the courses to crack the exams in the first go effortlessly.
Conclusion
The CMA Foundation level marks an important milestone towards becoming a certified cost accountant. By going through the December 2025 syllabus and using the revised study materials, you can prepare well and achieve your goals in the exams.
Remain consistent, practice hard, and use all the resources at your disposal. Your wish for a glittering career in cost and management accounting is now just a step away!
Let’s begin! Start preparing for your CMA Foundation today and look forward to a brighter future!
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