CMA Foundation · exam guide

CMA Foundation Eligibility

Checked against ICMAI's official pages, as of 12 October 2026. Rules and fees change; confirm on the official site before you act.

CMA Foundation is the entry level of the ICMAI course. A student can take admission after passing Class 10, but must have passed Class 12 (10+2) to be eligible to sit the Foundation examination.

• Admission is open to anyone who has passed Class 10 or an equivalent examination from a recognised board or institution.
• Also eligible: candidates who have passed the Senior Secondary (10+2) examination of a recognised board or an equivalent recognised by the Central Government, the National Diploma in Commerce of the AICTE or a State Board of Technical Education, or the Diploma in Rural Service of the National Council of Rural Higher Education.
• ICMAI's admission chart shows that a student admitted after Class 10 becomes eligible to appear for the Foundation examination after passing Class 12.
• Provisional admission to Foundation is available; such students get 36 months to convert to regular status.
• Graduates, qualified engineers, ICAI Intermediate passed candidates and others who hold a qualification listed for direct admission to Intermediate are exempted from Foundation and can register for Intermediate directly.