CMA Course Syllabus and Exam Pattern for 2026
The Cost and Management Accountancy (CMA) course is one of the most sought-after professional programs in the field of finance and management. It is divided into three levels:
Levels of the CMA Course
- CMA Foundation
- CMA Intermediate
- CMA Final
Let us dive into the syllabus, registration details, and preparation strategies for each level.
CMA Foundation Syllabus for 2026 Exams
Paper 1: Fundamentals of Business Laws and Business Communication – 100 marks
Paper 2: Fundamentals of Financial and Cost Accounting – 100 marks
Paper 3: Fundamentals of Business Mathematics and Statistics (FBMS) – 100 marks
Paper 4: Fundamentals of Business Economics and Management – 100 marks
How to Prepare for CMA Foundation
We offer top-notch coaching to help students ace their CMA Foundation exams:
CMA Foundation Live Online Classes available across India
CMA Foundation Video Lectures for self-paced learning
CMA Foundation Registration Dates
| Exams Attempt | Last Date for Registration |
| June 2026 | 31st January 2026 |
| December 2026 | 31st July 2026 |
Registration Fee
The Registration fee for the CMA Foundation is Rs. 6,000.
CMA Intermediate Syllabus for June 2026 Exams
Group 1:
Paper 5: Business Laws and Ethics (BLE) – 100 marks
Paper 6: Financial Accounting (FA) – 100 marks
Paper 7: Direct and Indirect Taxation (DTIDT) – 100 marks
Paper 8: Cost Accounting (CA) – 100 marks
Group 2:
Paper 9: Operations Management & Strategic Management (OMSM) – 100 marks
Paper 10: Corporate Accounting and Auditing (CAA) – 100 marks
Paper 11: Financial Management and Business Data Analytics (FMDA) – 100 marks
Paper 12: Management Accounting (MA) – 100 marks
Important Dates for CMA Intermediate Registration
CMA Intermediate Registration Dates
| Exams Attempt | Last Date for Registration |
| June 2026 | 31st January 2026 |
| December 2026 | 31st July 2026 |
Get more details About CMA Foundation Online & Face to Face Classes
Registration Fee
The registration fee for CMA Intermediate is Rs. 23,100.
How to Prepare for CMA Intermediate
Students can choose from:
Live Online Classes for interactive learning
Video Lectures for self-paced icmai preparation
CMA Final Syllabus for June 2026 Exams
Group 1:
Paper 13: Corporate Laws & Economic Laws (CLC) – 100 marks
Paper 14: Strategic Financial Management (SFM) – 100 marks
Paper 15: Strategic Cost Management – Decision Making (SCMD) – 100 marks
Paper 16: Direct Tax Laws and International Taxation (DIT) – 100 marks
Group 2:
Paper 17: Cost and Management Audit (CMAD) – 100 marks
Paper 18: Corporate Financial Reporting – 100 marks
Paper 19: Indirect Tax Laws and Practice (ITP) – 100 marks
Elective Paper 20A: Choose any one:
Strategic Performance Management and Business Valuation (SPBV)
Risk Management in Banking and Insurance
Entrepreneurship and Start-up
Eligibility
Only students who have passed the CMA Intermediate exam are eligible to enroll in the CMA Final.
Important Dates for CMA Final Registration
CMA Final Registration Dates
| Exams Attempt | Last Date for Registration |
| June 2026 | 31st January 2026 |
| December 2026 | 31st July 2026 |
Registration Fee
The registration fee for CMA Final is Rs. 25,000.
How to Prepare for CMA Final
At unique academy for commerce, we provide:
Live Online Classes for real-time interactions
Video Lectures to suit individual study schedules
CMA Exam Pattern
The table below mentions the CMA exam pattern for Foundation, Intermediate, and Final exams
| CMA Exam Pattern Features | CMA Foundation Exam Pattern | CMA Inter Exam Pattern | CMA Final Exam Pattern |
| Mode of exam | Offline Centre-Based Test | Offline Centre-Based Test | Offline Centre-Based Test |
| Type of questions | Objective | Subjective | Subjective |
| Total marks | 100 (each paper) | 100 (each subject) | 100 (each subject) |
| CMA exam duration | 2 hours | 3 hours | 3 hours |
| Number of groups | – | 2 | 2 |
| Number of subjects | 4 | 4 (in each group) | 4 (in each group) |
Final perspectives
Begin your journey with the proper guidance and commitment, and you will not only create a fulfilling career but also discover meaning in what you do day in and day out.
For professional guidance and high-quality coaching, be a part of our Live Online Classes or choose Video Lectures to make your success in the CMA exams guaranteed. Begin your journey today by calling us at 8007916622!
Get more details About CMA Foundation Online & Face to Face Classes
