CMA General

CMA Registration: How to Register for Foundation, Inter and Final

To register for the CMA course, you apply to the Institute of Cost Accountants of India (ICMAI) once for each level, online on its Online Student Registration System or offline through a regional council, chapter or CMA Support Centre. You must complete registration by 31 January to sit the June exam or by 31 July for the December exam, and the course fee is ₹6,000 for Foundation, ₹23,100 for Intermediate and ₹25,000 for Final, the last two payable in two instalments (ICMAI's CMA Prospectus 2025, September 2025 edition). When we checked ICMAI's portal on 6 October 2026, applications at all three levels were open for the June 2027 exam term.

Illustration of a man holding a large pencil beside a clipboard with a ticked checklist

Key points

  • Registering does not enter you for an exam: you file a separate exam form online every term, by 10 April for June and 10 October for December without late fee.
  • ICMAI issues your Identification or Registration Number only after your payment clears and its Directorate of Studies has verified your documents.
  • You can pay the Intermediate and Final fees in two instalments, but you cannot sit the exam until the second one is paid.

How CMA registration works

ICMAI uses a different word at each level, but the process is the same: you join the level once, and you then apply separately for every exam you want to sit.

Level ICMAI calls it Number you receive Valid for
Foundation Admission Identification Number 3 years
Intermediate Registration Registration Number 7 years, to complete Intermediate and Final
Final Enrolment You keep your Intermediate Registration Number The same 7 years

The course fee pays for ICMAI's coaching, which is compulsory at every level, and its study material. 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. At Intermediate and Final you enrol for the coaching of both groups at once. For the papers at each level and the pass rules, see CMA exams.

Who can register at each level

The CMA Prospectus 2025 sets these conditions:

  • Foundation: you have passed Class 10. If you have not yet passed Class 12, your admission is provisional: you have 36 months to convert it to regular status, and you must submit your Class 12 pass mark sheet before you apply for the Foundation exam.
  • Intermediate: you have passed Class 12 and CMA Foundation (or the Foundation (Entry Level) Part I exam of ICMAI's CAT course). You can also register directly if you are a graduate in any subject other than music, dancing, photography, painting, sculpture and the like, a qualified engineer, or have passed ICAI's Intermediate or another exam on ICMAI's list. If you are waiting for your degree result, you can register provisionally and have 18 months to submit the pass result.
  • Final: you have passed both Intermediate groups. You cannot sit Final in the term straight after passing Intermediate: a student who passes in December is not allowed to take the Final exam the following June.

For the full direct-entry list, and the rule for engineering students on which ICMAI's documents differ, see CMA eligibility after 12th and direct entry.

Last dates to register

ICMAI holds its exams twice a year, in June and December, and requires registration at least four months before the exam. The cut-offs in the CMA Prospectus 2025 are the same for Foundation, Intermediate and Final:

Exam term Last date to register Latest extension announced by ICMAI
June 31 January of the same year June 2026 term: 10 February 2026 (notification of 30 January 2026)
December 31 July of the same year December 2026 term: 4 August 2026 (circular of 28 July 2026)

Both extensions covered all three levels and were announced only days before the original date, so don't plan on one. The same dates are the deadlines for the second fee instalment at Intermediate and Final.

Registration for the December 2026 exams has closed. If you register now, your first exam term is June 2027, and the prospectus date for it is 31 January 2027.

How to register online, step by step

These steps follow ICMAI's student portal and its help guides, checked on 6 October 2026.

  1. Open the portal. On icmai.in, choose Admission, then CMA Online Admission, or go straight to eicmai.in/studentportal. The home page lists the Foundation, Intermediate and Final courses with their eligibility, fee and the exam term you are applying for.
  2. Create a login account. If you are new to ICMAI, choose Create Login Account (New Applicants), enter your email address, set a password and verify the OTP sent to that address; the email becomes your user ID. If you already have an Identification Number (Foundation) or Registration Number (Intermediate), choose Create Login Account (Existing Students) and enter that number; the OTP goes to the email in ICMAI's records. ICMAI warns that choosing the wrong option hides your records and the services you need from your dashboard.
  3. Log in and choose the course. The option to enrol for Final appears only if you are an Intermediate student.
  4. Fill in the application. Enter your details and choose postal or oral coaching and your regional council or chapter. At Final, you also choose one elective: Paper 20A, 20B or 20C.
  5. Upload your documents (listed below).
  6. Pay the fee online by credit card, debit card or net banking. At Intermediate and Final you can pay in full or pay the first instalment.
  7. Track your application with Check Status on the portal's home page. ICMAI generates your Identification or Registration Number only after your payment is realised and its Directorate of Studies has verified and authenticated your documents; an application with inadequate documents is not processed.

If you started an application on ICMAI's older system but did not finish the document upload or payment, use Check Status with your application number to create a login and complete it. If the portal says your email is not registered or is incorrect in ICMAI's records, ICMAI's guide asks you to write to studies.ad3@icmai.in.

Changed your mind about coaching? You can switch between postal and oral coaching, or to another centre, once within 30 days of joining, for ₹500.

Registering offline

ICMAI's prospectus, with the admission or registration form and an identity card form enclosed, is available at its regional council offices, chapters and accredited institutions (and, for Intermediate, at recognised oral coaching centres). It costs ₹250. You fill in the form and hand it in, with copies of your documents and your fee challan copy, at a regional council, chapter or CMA Support Centre. To find the office nearest you, see ICMAI's regional councils.

You can pay through ICMAI's "Pay Fee" challan at a branch of Punjab National Bank, IDBI Bank or Central Bank of India, or online. ICMAI's fee table states that it does not collect tuition fees in cash or by demand draft.

Students from other countries send their forms to the Directorate of Studies at ICMAI's Kolkata office, study through postal coaching only and pay in US dollars.

Documents you need

The CMA Prospectus 2025 asks for:

Level Documents
Foundation Proof of your qualification (such as your Class 10 or Class 12 mark sheet) and proof of age
Intermediate Proof of your qualification: your CMA Foundation (or CAT Part I) pass, or your degree or other qualifying exam result
Final A copy of your Intermediate pass mark sheet

Provisional students submit the missing result later: the Class 12 pass mark sheet (Foundation) or the graduation mark sheet (Intermediate), before applying for the exam. Before the exams, ICMAI's Directorate of Studies emails reminders to students whose documents are still pending, and you can check your status on its Exam Eligibility Check page (circular of 22 April 2026).

Registration fees and instalments

Level Course fee Or in two instalments Exam fee, each attempt
Foundation ₹6,000 Not available ₹1,500
Intermediate ₹23,100 (includes the ₹500 student registration fee) ₹12,000 at registration, then ₹11,100 by 31 January (June exam) or 31 July (December exam) ₹1,500 for one group, ₹2,800 for both
Final ₹25,000 ₹15,000 at enrolment, then ₹10,000 by 31 January or 31 July ₹1,800 for one group, ₹3,200 for both

Source: ICMAI's fees structure (Annexure IX of the CMA Prospectus 2025) and its instalment options. Fees are paid subject to GST where it applies.

  • Second instalment. You cannot sit the Intermediate or Final exam until it is paid. If you miss the date, the instalment option stays open for the next three consecutive terms; after that, the first instalment is forfeited and your registration or enrolment is cancelled.
  • Students from other countries pay in US dollars and cannot use the instalment option.
  • Refunds. Course fees are not refunded once your admission, registration or enrolment is complete. If ICMAI does not accept your application, it may refund the fee minus 10% for processing.

For other ICMAI charges, such as practical training registration, exemptions and de novo registration, see CMA course fees.

After you register

Study material and training

  • Study material. It comes with ICMAI's coaching. At Intermediate and Final, you receive the books for both groups after paying the first instalment.
  • Intermediate. You must complete 120 hours of Skills Training. You become eligible for it after paying the second instalment, and you cannot sit both groups (or your remaining group) without completing its assessment test.
  • Final. You complete 80 hours of Skills Training and the 10-day Industry Oriented Training Programme (IOTP). The IOTP must be finished before you fill in the exam form for both groups or your remaining group.
  • Practical training. You need 15 months, and you can start as soon as you register for Intermediate. To sit Final, you need at least 10 months certified by 28/29 February (June exam) or 31 August (December exam), and the full 15 months before your Final result is declared. Registering your training costs ₹2,500.

The exam form

Registration does not enter you for an exam. For each term, you submit an exam form online; for December 2026, ICMAI accepts no offline forms or demand drafts. The prospectus sets the last date without late fee as 10 April for June and 10 October for December. For December 2026, Intermediate and Final forms close on 10 October 2026 (17 October with a ₹500 late fee) and Foundation forms on 14 October 2026 (21 October with the late fee).

ICMAI's Online Application for Examination page (icmai.in, then Students, Examination) asks you to:

  1. Enter your current registration number and open the application form.
  2. Fill in your details and choose your exam centre and group carefully.
  3. Upload your photo and signature as .jpg, .jpeg or .bmp files under 40 KB each; they are printed on your admit card.
  4. Choose a payment mode and pay.

Admit card

ICMAI posts the admit card link for each term on its Admit Card page; on 6 October 2026 it still showed the June 2026 link. If you have pending requirements, such as a provisional status, practical training or IOTP, submit the documents by the date ICMAI gives: otherwise its Examination Department may be unable to issue you a regular admit card (circular of 22 April 2026).

Frequently Asked Questions

Is ICWA registration the same as CMA registration?

Yes. ICMAI was earlier called the Institute of Cost and Works Accountants of India (ICWAI), and Parliament recognised its present name from 1 February 2012 (CMA Prospectus 2025). ICMAI's student portal lists only the CMA Foundation, Intermediate and Final courses, so you register for one of those.

Sources

  1. ICMAI: CMA Prospectus 2025, Syllabus 2022 (edition September 2025), linked from icmai.in dwpivt501gtb6.cloudfront.net
  2. ICMAI: Fees Structure for students (Annexure IX of the CMA Prospectus 2025) dwpivt501gtb6.cloudfront.net
  3. ICMAI: Online Student Registration System, CMA online admission (checked 6 October 2026) eicmai.in
  4. ICMAI: Guide to creating a login account on the Online Student Registration System eicmai.in
  5. ICMAI: Online Student Registration System (Login facility), user note eicmai.in
  6. ICMAI: Notification extending the cut-off date for the June 2026 term (30 January 2026) dwpivt501gtb6.cloudfront.net
  7. ICMAI: Circular extending the last date of admission, registration and enrolment for the December 2026 term (28 July 2026) dwpivt501gtb6.cloudfront.net
  8. ICMAI: Intermediate and Final Examination Time Table & Programme – December 2026 dwpivt501gtb6.cloudfront.net
  9. ICMAI: Foundation Course Examination Time Table & Programme – December 2026 dwpivt501gtb6.cloudfront.net
  10. ICMAI: Online Application for Examination examicmai.in
  11. ICMAI: Circular on documents to be submitted for exam clearance, June 2026 term (22 April 2026) dwpivt501gtb6.cloudfront.net
  12. ICMAI: Exam Eligibility Check eicmai.in
  13. ICMAI: Admit Card page icmai.in