CMA Final Result Dec 2026: Date, Steps and Next Move

ICMAI's December 2026 timetable sets 5 February 2027 as the latest date for the Final result, as Free Press Journal reported. Treat 5 February as the latest day, not a fixed one. ICMAI has declared early before: for December 2024 it moved the date forward by ten days. ICMAI has not announced a time for the result. Miles Education reports that the 5 August 2026 result appeared at around 6:30 am.

The paper-by-paper December 2026 calendar is in our CMA exam date guide.

Open ICMAI's result page, choose the Final result link for the December 2026 term, enter the login details ICMAI asks for, and download your scorecard.

1. Go to icmai.in/ClntStudents/Result.
2. Open the link for the Final examination of the December 2026 term. ICMAI lists results newest first, so it will sit at the top once posted. As of November 2026 the latest listed is June 2026.
3. Enter the login details ICMAI asks for on the form.
4. View your result and save the scorecard as a PDF.
5. For result-related queries, ICMAI's Final result form lists exam.helpdesk@icmai.in.

Take dates only from ICMAI's official pages (icmai.in and eicmai.in). ICMAI warned candidates against fake result news for the June 2025 term, as Taxscan reported on 8 July 2025. A date that is not on ICMAI's own pages is not a date.

Inter candidates can use our CMA Inter result guide, which covers the same steps.

You pass a Final group by scoring at least 40% in every paper of the group and at least 50% of the total marks of the group's non-exempted papers. You pass the Final when you pass all groups, or through the combined route below if you sat both groups together (ICMAI CMA Prospectus 2025, pages 33 to 36).

Each Final paper carries 100 marks and a group has four papers, so a group needs 40 in each paper and 200 out of 400. Group III is Papers 13 to 16. Group IV is Papers 17 to 20, where Paper 20 is an elective you choose. Your scorecard shows paper-wise marks for each group, the total across both groups, and the pass status.

Combined route. If you sat both groups together, the Prospectus also qualifies you with at least 40% in each paper and 50% in aggregate taking both groups together, even if one group alone is short.

Case A (illustrative). Group III marks: Paper 13 is 67, Paper 14 is 48, Paper 15 is 41 and Paper 16 is 42. Total: 67 + 48 + 41 + 42 = 198. Every paper is at 40 or above, but 198 is 2 short of 200, so the group is not passed.

For how pass rates compare by group and session, see our pass percentages by group and session.

A missed group does not mean starting over. ICMAI judges each group, or both groups together if you sat them together, and exempts papers at 60 or above. According to ICMAI's June 2026 result analysis, 702 of the 4,337 candidates who sat both Final groups passed one group only, so a one-group result is common.

Whichever row is yours, the re-attempt plan below turns your scorecard into a paper-by-paper target.

Plan it from your scorecard in four moves: sort the papers by marks, work out the marks you need, choose the term, and cost it. ICMAI exempts papers at 60 or above and requires a re-sit of every other paper in the group, so the re-attempt can be fewer than four papers.

Sort your papers into three piles

Place each paper of the group you missed in one pile. Each test below has a clear pass or fail.

• 60 or above: the test is a mark of 60 or more in a paper of a group you did not pass. ICMAI exempts it for the immediately successive three terms from the term you earned it. Leave it alone: sitting an exempt paper again cancels the exemption.
• 40 to 59: the test is a mark from 40 to 59. There is no exemption, so you must re-sit. These papers are where the arithmetic below does its work.
• Under 40: the test is a mark below 40. This blocks the group on its own, so the first aim is 40 or more.

Work out the marks you need in the re-sit papers

ICMAI's rule: each re-sit paper needs at least 40 marks, and the group needs 50% of its total marks. An exempt paper is counted as 50. If every other paper in the group scored 40 or above, ICMAI carries forward the actual marks of the exempt paper instead.

Case A (carry forward). Paper 13 scored 67 and is exempt. Every other paper scored 40 or above, so 67 is carried forward. You need 67 + (Paper 14 + Paper 15 + Paper 16) of at least 200. So the three re-sit papers must total at least 200 − 67 = 133, an average of 133 ÷ 3 = 44.3, each at 40 or above. Last time they scored 48 + 41 + 42 = 131, so you need 2 marks more across the three.

Case B (exempt paper counted as 50). Paper 13 scored 64, Paper 14 scored 36, Paper 15 scored 55 and Paper 16 scored 58. Total: 64 + 36 + 55 + 58 = 213, but Paper 14 is under 40, so the group is not passed. Carry forward does not apply because of Paper 14, so Paper 13 counts as 50, which gives up 14 of your 64 marks. The three re-sit papers must total at least 200 − 50 = 150, an average of 50, each at 40 or above. Last time they scored 36 + 55 + 58 = 149.

Case C (no exemption). Paper 13 scored 52, Paper 14 scored 48, Paper 15 scored 45 and Paper 16 scored 45. Total: 52 + 48 + 45 + 45 = 190. No paper reached 60, so you re-sit all four and need a total of at least 200, an average of 50 each, which is 10 marks more than last time.

Our recommendation: aim for 55 in each re-sit paper rather than the minimum, because a target of exactly 50 leaves no room for one weak answer. Our mock test review guide shows how to turn mock scores into a plan by sorting lost marks into knowledge, timing and answer-writing gaps.

Choose the term for your re-attempt

The next term after December 2026 is June 2027. ICMAI holds the examination twice a year and its Prospectus sets 10 April as the no-late-fee online form deadline for the June term. If ICMAI declares the result by 5 February 2027, you have at least 64 days to the 10 April no-late-fee form deadline (23 days left in February + 31 in March + 10 in April).

Our recommendation: choose the term in the same week as the result and plan the re-sit in parallel with any verification request. Exemption rules, including how long an exemption lasts, are in our CMA Final syllabus guide.

Cost the re-attempt at ₹10,000 per paper

CMA Final coaching at iProledge is ₹10,000 per paper (as of November 2026). These totals are arithmetic from that price, not a package.

Case A needs three papers, so 3 × ₹10,000 = ₹30,000. Case C needs four papers, so 4 × ₹10,000 = ₹40,000.

ICMAI's exam fee is charged per group, not per paper. For the December 2026 term at centres in India, the CMA Prospectus lists ₹1,800 for one group and ₹3,200 for both groups. ICMAI announces the fee for each term, including June 2027. Exemption rules and the fee detail are in our CMA Final syllabus guide.

Consider verification when a paper is a mark or two under 40, or when your group total is a few marks under 50% (our recommendation). ICMAI's verification re-checks only totalling mistakes and answers that were not marked. It is not re-marking, and the Prospectus states there is no scope for revaluation.

ICMAI charges ₹250 per paper and you must apply within 30 days of the declaration. The fee for a paper is refunded where a mistake is found (CMA Prospectus 2025, page 35). You can also request a photocopy of your answer scripts at ₹500 per script, but that window is shorter: ICMAI wants the application within 21 days of the result announcement.

Our recommendation: in Case A, where the group is 2 marks short and every paper is at 40 or above, verifying all four papers (4 × ₹250 = ₹1,000) is worth the fee, because one totalling error could close the gap and save a re-sit that costs ₹30,000 in coaching alone.

If your marks sit well clear of 40 and 50%, verification is unlikely to change the outcome. Spend those 30 days on the re-sit plan instead.

We coach CMA Final at ₹10,000 per paper, with doubt clearing, study planning and mentoring alongside live online, onsite or blended classes, recordings, study materials, practice questions and mock tests. You can visit our enquiry centres in Jayanagar and Malleshwaram, Bengaluru, and see how our CMA Final classes run before you pay: book a free demo class and a Career Advisor session and bring your scorecard. Fees once paid are not refunded, so the demo is the time to test whether our teaching fits. We accept UPI, net banking, cards, no-cost EMI (instalment) plans and flexible payment plans. If you are choosing mocks for the re-sit, our guide to choosing a test series explains what to look for.

Call Us Now: +91 90198 10080 | +91 87925 71811. We respond to calls within five minutes.

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Your scorecard decides the next 30 days. If a paper sits a mark or two under 40, or your group total is a few marks under 50%, apply for verification while you plan the re-sit. If your marks are well clear of both lines, skip verification and spend those 30 days on the papers you must re-sit. Leave every paper at 60 or above alone, because sitting it again cancels the exemption, and aim for 55 in each re-sit paper rather than the bare minimum. Then choose June 2027 and file the form before 10 April.

To have your numbers checked before you commit, bring your scorecard to a free demo class and Career Advisor session or call +91 90198 10080 or +91 87925 71811, and we will map your exempt papers, your re-sit papers and the cost, paper by paper.