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CMA Foundation

The CMA foundation exam is conducted across the country every year in June and December to those who have completed 10+2. Let us know the examination pattern and syllabus.

The Syllabus and Examination Pattern of CMA

Paper I (100 marks): Fundamentals of economics (50 marks) and management (50 marks)

Paper II (100 marks): Fundamental of financial accounting (60 marks) and fundamentals of cost and financial management (40 marks)

Paper III (100 marks): Fundamentals of commercial laws (70 marks), fundamentals of industrial laws (20 marks), and fundamentals of ethics (10 marks).

Paper IV (100 marks): Fundamentals of business mathematics (40 marks), fundamentals of business statistics (60 marks).

All these papers are conducted for a total of 400 marks. All papers with the questions in objective model are conducted on the same day. In this exam one need to get at least 50% (200 marks) or more than that. Only those shall be declared as passed out in the foundation exam.


Those who have done CMA foundation course / degree completed /CAIPCC completed are all eligible to write the CMA intermediate examination after one year of registration for the CMA intermediate.

In the CMA Intermediate total 8 papers are divided into two groups.

Papers in group I: Financial accounting, laws, ethics and governance, direct taxation, cost accounting and financial management.

Papers in group II: Operations management and information system, cost management accountancy, indirect taxation, company accounts and audit.

In the above every paper carries 100 marks. According to the comfort of the candidates they can either write the two groups means 8 papers at a time or else choose to write one group and the other one after 6 months.

In every paper one should get at least 40 marks for the 100 marks and also in the same way an average of 50 percent marks on the total papers have to be achieved.  In case if one writes both the groups at the same time then they should get average 50 percent marks on both the groups (400 marks) shall only be considered as qualified in the CMA intermediate.

CMA Final

CMA final is conducted as two groups Group 3 and Group 4. If 2 years article ship has been completed then both the groups can be written at the same time.

In the final group 3 there are papers on corporate laws and complaints, advanced financial management, business strategy and strategy cost management, tax management and practice.

In the group 4 final paper there are topics like strategic performance management, corporate financial reporting, cost and management audit, financial analysis and business valuation.

In these entire 8 papers one should get 50% marks without less than 40 marks in any of the papers being conducted for 100 marks. The CMA final can also be completed according to the candidate’s comfort either writing all the 8 papers at a time or writing one paper and the other paper after 6 months time. Those who have completed CMA final should also complete the computer training offered by the institute to be considered as the qualified cost accountant.

Examinations for all the stages in CMA course are conducted in the months of June and December every year which means two times in a year. So for any stage in the CMA course to write the exam in June then the fees should be paid before April 10 and for writing in December fee has to be paid before October 10th.

New and simple CAT

With the growing financial needs The Institute of Cost Accountants of India with the corporate affairs ministry permission the CMA has introduced a new certified course. This is CAT (Certificate in Accounting Technicians). This one year course’s eligibility criterion is intermediate (10+2) pass out.

The students who have finished CAT shall be trained in accounts, income tax returns, WAT, service tax, central excise, custom act, import and export documentation etc. The training regarding this shall be given in The Institute of Cost Accountants of India regional councils, branches, chapters or in any recognized coaching centers (ROCC). This course is offered in two levels.

The first one is the entry level which is called the foundation course. In this there shall be four papers like fundamental of financial accounting, applied business and industrial laws, financial accounting-2 and statutory complaints.

The second one is the competence level. Here training is given in fundamentals of computer, filing of statutory returns, costing principles and preparation of cost statements. Along with this one should also attend for the five days orientation program.

Those who have completed this course need to do 3 months internship. The exam shall be conducted only in the multiple choice format. This exam has to be written either in English or Hindi in the online format. Those who have completed this CAT course have plenty of job opportunities as the accounting technicians.

Earn while learning

Those who have completed CMA intermediate level need to train for three years practical exposure under professional cost accountant or recognized organizations.

During this training period the student can earn based on the location at least Rs 2,000 to Rs 5,000 as a monthly stipend.

During this training not only can one enhance their skills required for the CMA profession but can also earn income to complete their CMA course successfully.

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