CMA Course Fees in India: Registration, Exam Fees and Total Cost

CMA registration and exam fees by level

The CMA course of the Institute of Cost Accountants of India (ICMAI) has three levels. At each one you pay two kinds of fee: a course fee once, when you join the level (ICMAI calls it the tuition fee; it pays for the Institute's compulsory coaching and study material), and an exam fee every time you apply for an exam.

Source: ICMAI's fees structure (Annexure IX of the CMA Prospectus 2025) and its instalment options. ICMAI's December 2026 time tables list the same exam fees.

Foundation

You pay ₹6,000 when you take admission to the Foundation course and ₹1,500 each time you apply for the Foundation exam. Admission must be completed by 31 January for the June exam or by 31 July for the December exam.

You can skip Foundation, and its ₹7,500 in fees, if you qualify for direct entry to Intermediate. Those eligible include graduates (degrees in music, dance, painting and similar arts excluded), engineering students who have completed the third year, qualified engineers and those who have passed ICAI's Intermediate. See CMA eligibility after 12th and direct entry for the full list.

Intermediate

The Intermediate course fee of ₹23,100 includes the ₹500 student registration fee. You can pay it at once or in two instalments: ₹12,000 when you register and ₹11,100 by 31 January (for the June exam) or 31 July (for the December exam).

You cannot sit the Intermediate exam until the second instalment is paid. If you miss the deadline, ICMAI keeps the instalment option open for the next three consecutive terms; after that, the first instalment is forfeited.

The exam fee is ₹1,500 for one group or ₹2,800 for both groups together, so writing the groups in separate terms costs ₹200 more.

Final

You can enrol for the Final course only after passing Intermediate. The course fee is ₹25,000, or ₹15,000 at enrolment and ₹10,000 by 31 January (June exam) or 31 July (December exam). As at Intermediate, you cannot sit the Final exam without paying the second instalment.

The exam fee is ₹1,800 for one group or ₹3,200 for both, so separate terms cost ₹400 more.

Total cost of the CMA course

The totals below assume you pass each level at the first attempt and write both groups together.

• Practical training. You need at least 10 months of practical training certified to sit the Final exam, and the full 15 months before your Final result is declared (CMA Prospectus 2025, Annexure VII; ICMAI circular of 12 September 2024). One page of the prospectus says 15 months before the exam, so confirm the rule for your term with ICMAI. ICMAI charges ₹2,500 when you register your training. If you claim exemption on the basis of your work experience, the exemption fee is ₹4,500.
• GST. ICMAI's fee table states that fees are paid subject to applicable GST.
• Re-attempts. Each attempt needs a new exam application and fee. Your registration is valid for seven years from the date you register for Intermediate; if you have not completed Intermediate and Final by then, de novo registration costs ₹5,000 and is normally granted only once. ICMAI's pass rules, including paper exemptions after a failed attempt, are explained in our guide to CMA exams.

Coaching: what ICMAI's fee covers and what costs extra

Coaching is compulsory at every level, and ICMAI's course fee pays for it. When you join a level, you choose postal coaching (e-learning) or oral coaching at a Regional Council, Chapter, recognised oral coaching centre or accredited institution. Both cost the same, and both come with ICMAI's study material.

ICMAI's fee table has a single rate for centres in India, so the Institute's fees are the same whether you join in Delhi, Mumbai or anywhere else. Students from other countries pay in US dollars at the rates in the same table.

Private classes are optional and come on top of ICMAI's fees. Their prices vary widely by institute and format, so compare what each includes (live or recorded classes, notes, mock tests, doubt sessions). ICMAI's prospectus also advises students to read other textbooks for in-depth study, so budget for books as well.

Other ICMAI fees you may pay

After you qualify and meet ICMAI's membership requirements, associate membership costs an entrance fee of ₹1,000 and an annual subscription of ₹1,000, plus GST. A Certificate of Practice, which you need to practise as a Cost Accountant, costs ₹2,000 and is renewed every year for ₹2,000.

Paying fees, deadlines and refunds

• Course fees. Pay online through ICMAI's student portal by credit card, debit card or net banking. The prospectus also allows payment with ICMAI's bank challan ("Pay Fee" module) at specified banks.
• Exam fees. The exam form itself is free. For the December 2026 term, ICMAI accepts exam applications and payments online only. The prospectus sets the last date without late fee as 10 April for the June term and 10 October for the December term.
• December 2026 term. Intermediate and Final applications close on 10 October 2026, or 17 October 2026 with a ₹500 late fee. Foundation applications close on 14 October 2026, or 21 October 2026 with the late fee.
• Refunds. Course fees are not refunded once your admission, registration or enrolment is complete; if ICMAI does not accept your registration application, it may refund the fee minus 10% for processing. Exam fees are not refunded either, but if circumstances beyond your control kept you from the exam, you can apply with documentary evidence, within 15 days of the last exam date, to have the fee carried to the next exam.

For the registration steps themselves, see CMA registration.

Fee waivers and scholarships

ICMAI's Financial Aid and Scholarship page lists its current schemes:

• a fee waiver for meritorious Foundation students;
• a scholarship (fee waiver) for economically challenged and meritorious Intermediate students;
• a scholarship (refund) for physically challenged or differently abled students;
• the CMA National Scholarship for graduate and post-graduate rank holders;
• government scholarship schemes.

The prospectus also lists a fee waiver scheme for students from the North-Eastern states, Jammu and Kashmir, and Ladakh. Check the eligibility conditions and deadlines in each scheme document before you pay.