CMA Foundation Result: Check Results, Download Scorecard, Passing Criteria

This guide covers the Foundation result only. For the other levels, see the CMA Inter result and CMA Final result guides, and for the latest figures across levels, CMA pass percentage.

When CMA Foundation Result Will Be Declared?

ICMAI holds the Foundation exam twice a year, in June and December, and states the result date in each term's examination time table.

Sources: ICMAI's result page for the June 2026 Foundation examination, and ICMAI's Time Table & Programme for the December 2026 Foundation examination.

That is less than four weeks between the exam and the latest result date for December 2026, shorter than the "4–6 weeks" often quoted. To see whether a result is out, open ICMAI's results page: once it is declared, the list shows a link such as "Result for December 2026 Foundation Examination". Results of earlier terms (December 2025, June 2025 and older) stay on the same page.

How To Check CMA Foundation Results?

1. Open ICMAI's results page, icmai.in/ClntStudents/Result. On icmai.in it is under Students → Examination → Result.
2. Click Result for [term] Foundation Examination for your exam term.
3. Click Please click here to check the Result.
4. Enter your Identification No. For students registered after 2012 it looks like EF0000001234, SF0000000123 or NF0000000123.
5. View your result and download or print your marksheet. Keep a copy.

The old direct link to the results page (icmai.in/studentswebsite/exam_results.php) no longer works because ICMAI rebuilt its website, so start from the results page above. For exam queries, ICMAI's time table gives the email address exam.helpdesk@icmai.in.

The same result page also has the pass list (roll numbers of candidates who passed) and the merit list for the term.

Details Mentioned on CMA Foundation Result

ICMAI's regulations say each candidate is informed of the result and of the marks in each paper (Regulation 20C). Your marksheet covers the four Syllabus 2022 papers, each worth 100 marks:

What ICMAI says about the Foundation marksheet (Prospectus 2025):

• Download only: the marksheet has to be downloaded from ICMAI's website; no hard copy is sent.
• It is your proof of passing: the downloaded marksheet is treated as an authentic document for admission to the Intermediate course.
• No certificate: candidates who pass Foundation are not issued a pass certificate or rank certificate, so there is no separate "Foundation certificate" to download.
• Duplicate marksheet: available for an exam held within the last five years, for a fee of ₹100.
• DigiLocker: CMA marksheets from 2020 onwards can also be downloaded from DigiLocker after you register there (ICMAI announcement of 21 February 2024).

The merit list shows each rank holder's rank, registration number, name and city, but not their marks.

CMA Foundation Result – Passing Criteria

Regulation 20C and ICMAI's Prospectus 2025 set the standard of pass. At one sitting you need:

• At least 40% in each paper, which is 40 out of 100; and
• At least 50% aggregate, which is 200 out of 400 across the four papers.

Both conditions apply together. Scoring exactly 40 in every paper gives 160 out of 400, which is a fail on the aggregate. Unlike Intermediate and Final, there is no exemption or carry-forward of marks at Foundation, so if you do not pass you sit all four papers again. ICMAI's Council can vary the pass marks.

The December 2026 exam is an MCQ test on OMR sheets at exam centres: 50 questions of 2 marks each per paper, with no negative marking (ICMAI time table, December 2026).

Pass percentage: with the June 2026 Foundation result, ICMAI published a pass list of roll numbers and a merit list, but no table of candidates who appeared and passed. We have not found an official Foundation pass percentage for that term, so we do not quote one.

When And How To Obtain Your Answer Sheets?

ICMAI supplies certified photocopies of evaluated answer scripts:

• Deadline: apply within 21 days of the date the result is declared.
• Fee: ₹500 per paper, paid online only.
• Use: the copies are for your own academic guidance only.
• With verification: if you also apply for verification, the photocopy is sent only after verification is complete.

How to apply:

1. Open ICMAI's photocopy application page. It is also linked from ICMAI's results page.
2. Enter your current registration number, roll number, full name and course.
3. Select the papers you want copies of and pay the fee online.

The application page closes when the window for a term is over. ICMAI's rules do not say separately how photocopies work for the Foundation OMR answer sheets, so check which papers the form lets you select.

Procedure for Verification of CMA Foundation Result

Verification is not re-evaluation; ICMAI's prospectus says there is no scope for revaluation. Verification checks only two things:

1. Whether any answer was left unexamined.
2. Whether there is a mistake in the totalling of marks.

How to apply: open ICMAI's verification application page, enter your current registration number, roll number, name and course, select the papers and pay online.

Checking the outcome: verification results are posted on ICMAI's Verification Result page, where you enter your registration number. ICMAI asks candidates to submit the form for the next exam on time instead of waiting for the verification result. If verification changes a fail into a pass, ICMAI refunds the verification fee for the papers whose marks changed and the exam fee already paid for the next exam.

After Your CMA Foundation Result

If you passed

You can register for the CMA Intermediate course: ICMAI's prospectus lists passing Class 12 and the Foundation course among the routes to Intermediate registration, and your downloaded Foundation marksheet is the proof it accepts. See CMA Inter registration for the fees, cut-off dates and steps.

If you did not pass

Apply for the next Foundation exam and prepare all four papers again. For the December 2026 exam, ICMAI's time table sets these dates and fees:

Career After CMA

Foundation is the first of three levels. After it come Intermediate (eight papers in two groups) and Final (eight papers in two groups, including one elective), and ICMAI also requires practical training, part of which must be completed before you can sit the Final exam. Intermediate and Final are passed group by group, with their own passing rules, explained in the Inter and Final result guides linked at the top of this page.

For the kinds of roles qualified cost accountants take up, see CMA job opportunities in India.