The CMA Foundation is the entry-level program for aspiring Cost and Management Accountants in India. It is designed to provide students with a strong foundation in accounting, finance, and management principles. The program covers various subjects, including business mathematics, economics, and financial accounting, preparing students for advanced studies in the field. To enroll in the CMA Foundation, candidates typically need to have completed their secondary education. The program is conducted by the Institute of Cost Accountants of India (ICAI), which oversees the entire CMA course structure. Successful completion of the foundation level is essential for progressing to the intermediate and final levels of the CMA program.