CMA Intermediate

CMA Inter Exam Date: Time Table, Exam Form Deadline and Fees

ICMAI will hold the CMA Intermediate exams for the December 2026 term from 10 to 17 December 2026, from 2 pm to 5 pm Indian time, with Group I and Group II papers on alternate days. The exam form closes on 10 October 2026 (₹1,500 for one group, ₹2,800 for both), or on 17 October 2026 with a ₹500 late fee, and results are due by 5 February 2027. These details come from ICMAI's Intermediate and Final Examination Time Table & Programme – December 2026, published in August 2026.

Illustration of a teacher pointing to a chart while a student works on a laptop

Key points

  • Writing one group? Group I papers fall on 10, 12, 14 and 16 December 2026; Group II papers on 11, 13, 15 and 17 December 2026.
  • The exams are offline at ICMAI centres; you can answer in English or, by choosing that option, in Hindi.
  • Exam forms and fees are accepted online only, including for the overseas centres in Bahrain, Dubai and Muscat.
  • Registered for Intermediate after 4 August 2026 (ICMAI's extended cut-off for December 2026)? Your first possible exam term is June 2027.

ICMAI holds Intermediate exams twice a year, in a June term and a December term. The June 2026 results are already on ICMAI's results page (see the CMA Inter result guide). When we checked on 6 October 2026, ICMAI had not yet published a time table for June 2027.

December 2026 important dates

Event Date
Last date for the exam form, without late fee Saturday, 10 October 2026
Exam form with ₹500 late fee 11 to 17 October 2026
Admit card On ICMAI's Admit Card page; not yet posted on 6 October 2026
Intermediate exams 10 to 17 December 2026, 2 pm to 5 pm
Result By 5 February 2027

Source: ICMAI's December 2026 time table and programme for the Intermediate and Final exams. Check ICMAI's Updates and Announcements page for any later change.

CMA Inter time table for December 2026

Every Intermediate paper runs from 2:00 pm to 5:00 pm Indian Standard Time. CMA Final papers are written on the same days in the morning, from 10 am to 1 pm.

Date Day Paper Group
10 December 2026 Thursday Paper 5: Business Laws and Ethics Group I
11 December 2026 Friday Paper 9: Operations Management and Strategic Management Group II
12 December 2026 Saturday Paper 6: Financial Accounting Group I
13 December 2026 Sunday Paper 10: Corporate Accounting and Auditing Group II
14 December 2026 Monday Paper 7: Direct and Indirect Taxation Group I
15 December 2026 Tuesday Paper 11: Financial Management and Business Data Analytics Group II
16 December 2026 Wednesday Paper 8: Cost Accounting Group I
17 December 2026 Thursday Paper 12: Management Accounting Group II

If you are writing one group

ICMAI's notice says the December 2026 exams are held "on alternate dates for each group":

  • Group I only (Papers 5 to 8): 10, 12, 14 and 16 December 2026.
  • Group II only (Papers 9 to 12): 11, 13, 15 and 17 December 2026.
  • Both groups: every day from 10 to 17 December 2026.

Exam mode and centres

The December 2026 exams are offline and centre-based, as stated in ICMAI's notice. The notice lists exam centres in cities across India and overseas centres in Bahrain, Dubai and Muscat. You choose your centre when you fill in the exam form, so check the list in the notice first. ICMAI has also said its Directorate of Studies will issue clarifications for the December 2026 term in due course.

How to fill in the exam form

The exam form is separate from course registration: you submit one for each term you want to sit. Under ICMAI's CMA Prospectus 2025, you can sit the Intermediate exam if:

  • you hold a valid Intermediate registration number;
  • you have completed the training prescribed for the Intermediate course (the prospectus lists 120 hours of Skills Training at Intermediate level);
  • you are not debarred from ICMAI exams; and
  • you submit the exam form with the fee within the deadline.

The registration cut-off for a December exam is 31 July of the same year, and 31 January for a June exam. For the December 2026 term ICMAI extended the cut-off to 4 August 2026 (circular of 28 July 2026), so if you registered for Intermediate after that date, your first possible term is June 2027.

For December 2026, ICMAI accepts exam forms and payments online only, for centres in India and overseas; it does not accept offline forms or demand drafts. The steps on ICMAI's online application page are:

  1. Go to icmai.in, then Students, Examination, Online Application for Examination.
  2. Enter your current registration number and press "Click Here", then press "Click Here" beside the Registration No. field in the Online Examination Application form.
  3. Fill in your details, choose your exam centre and group carefully, and submit.
  4. Upload your photo and signature as .jpg, .jpeg or .bmp files under 40 KB each, cropped properly. They will be printed on your admit card.
  5. Choose a payment mode and pay.

A few points from the same page:

  • Adding a group. If you applied for one group and want to add the other, email exam.helpdesk@icmai.in before the deadline.
  • Payment not showing. If money has left your account but the status shows incomplete, wait three working days before paying again.
  • Corrections. ICMAI announces correction windows by notice. For the June 2026 term it gave a final chance to correct exam forms from 22 to 26 April 2026 and said no changes would be accepted by email or phone.

CMA Inter exam fee

Groups Centres in India Overseas centres
One group ₹1,500 US$100
Both groups ₹2,800 US$150

Source: ICMAI's December 2026 time table and programme; the CMA Prospectus 2025 gives the same amounts. A form submitted between 11 and 17 October 2026 costs ₹500 extra.

Exam fees are not refunded. If circumstances beyond your control stop you from sitting, the prospectus lets you apply, with documentary evidence, to have the fee adjusted against the next exam; the application must reach ICMAI within 15 days of the last exam date. For the Intermediate course fee itself, see CMA course fees.

CMA Intermediate exam pattern

Item CMA Intermediate (Syllabus 2022)
Papers 8, in Group I (Papers 5 to 8) and Group II (Papers 9 to 12)
Marks 100 per paper
Time 3 hours per paper (2 pm to 5 pm in December 2026)
Mode Offline, at ICMAI exam centres
Language English, or Hindi if you choose that option; an answer script that mixes the two can be cancelled
To pass a group At least 40% in each paper and 50% in the aggregate of the group
To pass both groups at once At least 40% in each paper and 50% in aggregate across both groups together

Source: ICMAI's CMA Prospectus 2025 and the December 2026 time table. A score of 60% or more in a paper of a group you did not pass can earn an exemption for the next three terms; CMA exams explains the passing and exemption rules in full.

Admit card

ICMAI posts a separate admit card link for each term on its Admit Card page, under Students and Pre-Exam. On 6 October 2026 the page still showed the link for the June 2026 term, so the December 2026 admit card had not been released yet.

When it is out, download it from that page and check your photo, signature, exam centre and groups. For any problem, ICMAI's notice asks students to write only to exam.helpdesk@icmai.in.

Study material for the December 2026 term

ICMAI's Intermediate study material can be downloaded free from its Study Materials page. Because laws change after the books are printed, ICMAI also posts supplements for each term: for December 2026 it has posted Intermediate supplements for Paper 5, Paper 6 and both sections of Paper 7 on its Supplementary page. Our CMA Inter study material guide lists the books and what each supplement covers.

Result date and the next term

ICMAI will publish the December 2026 Intermediate results by 5 February 2027. For a June term, ICMAI's prospectus sets two general deadlines: Intermediate registration by 31 January and the exam form, without late fee, by 10 April of the same year. The exact dates for June 2027 will be in ICMAI's time table for that term, so check its announcements page before you plan.

Sources

  1. ICMAI: Intermediate and Final Examination Time Table & Programme – December 2026 (published 13 August 2026) dwpivt501gtb6.cloudfront.net
  2. ICMAI: Updates and Announcements (examination notices) icmai.in
  3. ICMAI: Online Application for Examination examicmai.in
  4. ICMAI: Admit Card page icmai.in
  5. ICMAI: Important Announcement on the exam form correction window, June 2026 term (22 April 2026) dwpivt501gtb6.cloudfront.net
  6. ICMAI: CMA Prospectus 2025, Syllabus 2022 dwpivt501gtb6.cloudfront.net
  7. ICMAI: Study Materials, Intermediate (Syllabus 2022) icmai.in
  8. ICMAI: Supplementary, Syllabus 2022 (December 2026 term) icmai.in
  9. ICMAI: Results page icmai.in
  10. ICMAI: Circular extending the last date of admission, registration and enrolment for the December 2026 term to 4 August 2026 (28 July 2026) dwpivt501gtb6.cloudfront.net