CMA Foundation · June 2026 · Paper 1

CMA Foundation Fundamentals of Business Laws and Business Communication June 2026: paper analysis

Our own analysis of the official paper, as of 12 October 2026. The questions and answers belong to ICMAI; read them on ICMAI's website.

Official question paper (ICMAI)

Chapter-wise marks

Where the marks were in this paper (out of 100; internal-choice alternatives not double counted).

Chapter	Questions	Marks	Share
Sale of Goods Act, 1930	10	20	20%
Negotiable Instruments Act, 1881	10	20	20%
Essential Elements of a Contract, Offer and Acceptance	4	8	8%
Types of Business Communication	4	8	8%
Void and Voidable Agreements, No Consideration No Contract	3	6	6%
Legal Methods and Court System in India	2	4	4%
Primary and Subordinate Legislation	2	4	4%
Capacity of Parties, Free Consent	2	4	4%
Legislative Process in India	1	2	2%
Consideration and Legality of Object	1	2	2%
Performance of Contracts	1	2	2%
Meaning of Indemnity, Guarantee, Pledge, Agent	1	2	2%
E-Contracts and E-Signature - Meanings and Requirements	1	2	2%
Discharge of Contracts	1	2	2%
Breach of Contract and Remedies for Breach of Contract	1	2	2%
Introduction to Business Communication	1	2	2%
Features of Effective Business Communication	1	2	2%
Process of Communication	1	2	2%
Internet-based Business Communication	1	2	2%
Intercultural and International Business Communication	1	2	2%
Use of Graphics and References for Business Communication	1	2	2%

What stood out

Business law carried about four-fifths of the paper (40 of 50 questions); business communication accounted for the remaining 10.
Sale of Goods Act and Negotiable Instruments Act were the two heaviest chapters with 10 questions each, so together they decided 40 of the 100 marks.
Contract Act questions were spread thinly across ten different chapters, rewarding broad coverage over depth in any one area.
Several law questions repeated the same section-number recall on drawer liability under the Negotiable Instruments Act, so section-level revision paid off.
Communication questions were concept-based and scenario-framed (types of meetings, one-way flow, non-verbal cues) rather than definition recall.

Practise the chapters that carried the marks

Sale of Goods Act, 1930, Negotiable Instruments Act, 1881, Essential Elements of a Contract, Offer and Acceptance: study guides and practice questions in the CMA Foundation format.

Sale of Goods Act, 1930 Negotiable Instruments Act, 1881 Essential Elements of a Contract, Offer and Acceptance