The CMA Foundation course is the first level of the Certified Management Accountant (CMA) program, designed for aspiring finance and accounting professionals. This course provides fundamental knowledge in key areas such as economics, accounting, business mathematics, and law, laying the groundwork for advanced financial management concepts. It equips students with analytical and decision-making skills essential for corporate and cost management roles. The CMA Foundation is ideal for individuals seeking a career in management accounting, financial analysis, and strategic business planning. Upon successful completion, students can progress to the CMA Intermediate level, advancing their expertise in cost and management accounting.