What is the exam form fees for CMA Final course?

Candidates filling the CMA exam form for Final course have to pay the exam fees based on the choice of groups and exam centre preference. Candidates choosing to appear for one group of Final course have to pay the exam fee as mentioned below: Inland centres: INR 1,400 Overseas centres: USD 100 Candidates choosing two group levels for CMA Final course have to pay the exam fee as mentioned below: Inland centres: INR 2,800 Overseas centres: USD 100 The exam fees must be paid online by all the candidates choosing an inland exam centre preference. Candidates choosing to appear in an overseas exasm centre must send the exam form offline with a Demand Draft for the exam fees.

What is CMA exam form?

CMA exam form, also known as the exam application form, is the form to be filled by the CMA student to express interest to appear for the exam. Candidates filling the CMA exam form are marked eligible to take the exam in the specified session. No candidate is issued the CMA admit card without submission of the exam form. Only CMA students are eligible to fill and submit the exam form. The fee to be paid along with the CMA exam form varies based on the course level and centre chosen to appear for the exam.

Is there a common exam application form for all three course levels of CMA?

No, ICMAI releases the CMA exam form for all three courses via a separate window. Besides a separate login portal, ICMAI sets a separate deadline to fill the CMA Foundation exam form. While the deadline to fill and submit CMA exam form for Intermediate and Final courses has a separate deadline. CMA Foundation students can fill and submit the exam form to appear for the test subjects under the Foundation course. Similar is the case with CMA Intermediate and Final course. The CMA exam form releases along with the release of the exam dates. The exam form is to be submitted online, while the CMA admission form can be submitted online as well as offline.

What is the difference between CMA exam form and CMA admission form?

ICMAI facilitates two forms for CMA course levels. CMA admission form is to be filled by the candidates who are not enrolled with the institute but are interested in pursuing the CMA course. Whereas, CMA exam form is to be filled by all the candidates who are enrolled in a course and are willing to appear for the CMA exam in the upcoming session. CMA admission form is facilitated throughout the year. While the CMA exam forms are released along with the CMA exam dates. Candidates may have the CMA enrolment but may not be willing to appear for the exam in the current session. Such CMA students are not required to fill the exam form.

What is the difference between CMA (USA) and CMA (India)?

As per the MoU (Memorandum of Understanding) signed between Institute of Management Accountants (US) and the Institute of Cost Accountants of India, if an Indian candidate pursuing CMA US sit for the exams in any country other than India (provided that country conduct tests under Pro-metric facility, e.g. Sri Lanka, Bhutan etc. these countries don't have Pro-metric centers), he/she will get CMA (India) or Indian Cost Accountant degree by default. To put it simply, candidates can save two important things: INR 1,00,000-1,50,000 (cost of study for CMA India) & 4-5 years of strenuous study. In return, they'll get a prestigious title of Cost Accountant. (Cost-Benefit analysis)

What are the advantages of CMA?

CMA is a professional course that can lead to a higher earning potential. Once the candidates complete the CMA course, they become more likely to get job offers from Big Four accounting firms and top multinational companies. Even as a new graduate, candidates can expect a starting salary between 6 and 8 lakhs per year. There is always a growing need for CMAs in various industries like manufacturing, healthcare, finance, and technology. Companies hire CMAs to help them manage costs and increase profits. As businesses focus on improving their financial performance, the role of CMAs becomes even more important. This high demand can result in high salaries and good career opportunities for CMAs.

What is the CMA Exam?

CMA stands for cost management accounting, it is the statutory body under the government and it is counted as the 2nd the toughest professional exam in the field of accounts. This course provides you the certification that shows the person possess knowledge in the area of financial planning, decision and analysis. There are three levels in this course foundation, intermediate and final. And if you're a graduate then you can enroll yourself directly into intermediate level of that course.

Where can I find CMA exam details for Foundation, Intermediate and Final courses?

CMA exam details are published on its official website. Candidates can access the CMA exam website for details on all three course levels, including Foundation, Intermediate, and Final. ICMAI releases the exam dates for each term separately. The notification with the CMA exam dates mentions the basic pattern, exam centres, exam form details, and result declaration date, and more.

What is the admission process for the CMA Exam?

Candidates can enroll for the CMA course through online mode. The following steps can be followed for successful registration in the course: Visit the official website of the institute and click on the CMA registration process. Fill in all the details required and click on save and continue. Upload the documents required for registration and click submit. Pay the course fees through an online payment method. Print the application form for future use. Documents required for registration: Passport-sized photo Specimen signature Class 10th Marksheet Class 12th Marksheet Graduation degree and Certificates (if applicable) CMA Intermediate Pass (both Group-I & Group-II Marksheet/Certificate (For candidates applying for CMA Final Course)

What is meant by CMA admission form?

CMA admission form refers to the application form to be filled by the candidate for enrolment into the CMA course. Candidates need to fill the CMA admission form to enrol tyhemselves into any of the three levels of CMA course. However, candidates must have fulfiled the eligibility conditions before filling the admission cum enrolment form for CMA. The Institute of Cost Accountant of India hosts the admission form throughout the year for enrolment into any of the two exam terms, June or December. To take the CMA exam in the June term, candidates need to fill the application/admission form by January 31. On the contrary, to appear for CMA December term exams, candidates need to complete the enrolment process on or before July 31. ICMAI may change the deadlines to complete the CMA enrolmebt for a particular exam term.

What is the CMA admission fee for all three courses?

The CMA course fee varies for all three course levels, including Foundation, Intermediate and Final. Candidates can check this space for the CMA admission fee for all three courses along with the typical deadlines to pay the same. CMA Foundation Course Fee Candidates need to pay INR 6,000 as the CMA Foundation fee on or before January 31 if the candidate plans to take exam in June term. The fee is payable by July 31, if the candidate plans tro appear for the CMA December exam. CMA Intermediate Course Fee Candidates need to pay INR 23,100 as the CMA Intermediate fee on or before January 31 if the candidate plans to take exam in June term. The fee is payable by July 31, if the candidate plans tro appear for the CMA December exam. CMA Final Course Fee Candidates need to pay INR 25,000 as the CMA Final fee on or before January 31 if the candidate plans to take exam in June term. The fee is payable by July 31, if the candidate plans tro appear for the CMA December exam. Candidates will have options to pay the Intermediate and Final course fee in two installments. However, candidates must complete the payment of complete fee before the final admission deadline.

What is the mode available to fill and submit the CMA application form for enrolment?

Candidates planning to get admission into any of the CMA course levels have to fill and submit the CMA application/admission form before the stipulated date. The registration form for CMA enrolment can be filled and submitted online as well as offline. Candidates planning to submit the CMA application form offline can download the PDF copy of the forms from and challan copies the official website. Candidates must send the filled in copy of the application form to the following address: The Secretary to the Council of THE INSTITUTE OF COST ACCOUNTANTS OF INDIA 12, Sudder Street, Kolkata - 700016

What are the test papers included in CMA Final course level?

CMA Final exam has two-course groups. Candidates can either appear for a single course group or both course groups in one session. The space below mention the test papers for both the course groups of the CMA Final exam: Final Course Group - III PAPER 13: Corporate and Economic Lawns (CEL) PAPER 14: Strategic Financial Management (SFM) PAPER 15: Direct Tax Lawns and International Taxation (DIT) PAPER 16: Strategic Cost Management (SCM) Final Course Group - IV PAPER 17: Cost and Management Audit (CMAD) PAPER 18: Corporate Financial Reporting (CFR) PAPER 19: Indirect Tax Lawns and Practice (ITLP) PAPER 20: One of the following subjects PAPER 20A: Strategic Performance Management and Business Evaluation (SPMBV) PAPER 20B: Risk Management in Banking and Insurance (RMBI) PAPER 20C: Entrepreneurship and Start Up (ENTS)

What is the syllabus for the CMA Exam?

The CMA syllabus for all three course levels is as follows CMA Foundation Course Syllabus: Paper 1: Fundamentals of Business Laws and Business Communication (FBLC) Paper 2: Fundamentals of Financial and Cost Accounting (FFCA) Paper 3: Fundamentals of Business Mathematics and Statistics (FBMS) Paper 4: Fundamentals of Business Economics and Management (FBEM) CMA Intermediate Course Syllabus: CMA Intermediate Course Group I Paper 5: Business Laws and Ethics (BLE) Paper 6: Financial Accounting (FA) Paper 7: Direct and Indirect Taxation (DITX) Paper 8: Cost Accounting (CA) CMA Intermediate Course Group II Paper 9: Operations Management and Strategic Management (OMSM) Paper 10: Corporate Accounting and Auditing (CAA) Paper 11: Financial Management and Business Data Analytics (FMDA) Paper 12: Management Accounting (MA) CMA Final Course Syllabus CMA Final Course Group III Paper 13: Corporate and Economic Laws (CEL) Paper 14: Strategic Financial Management (SFM) Paper 15: Direct Tax Laws and International Taxation (DIT) Paper 16: Strategic Cost Management (SCM) CMA Final Course Group IV Paper 17: Cost and Management Audit (CMAD) Paper 18: Corporate Financial Reporting (CFR) Paper 19: Indirect Tax Laws and Practice (ITLP) Paper 20: One of the following subjects Paper 20A: Strategic Performance Management and Business Valuation (SPMBV) Paper 20B: Risk Management in Banking and Insurance (RMBI) Paper 20C: Entrepreneurship and Start-Up (ENTS) For more detailed information, you may visit the Shiksha CMA Exam page. (https://www.shiksha.com/accounting-commerce/accounting/cma-exam-syllabus).

Where can I find CMA syllabus?

Candidates can find the CMA syllabus on the official website. The CMA 2022 syllabus PDF and CMA 2016 syllabus PDF are available on the official student website. Candidates can download the course level-wise curriculum from the student website. Candidates need to follow the steps mentioned below to get the CMA syllabus PDF: Visit the official website and click on the student's tab Click on the 'Syllabus 2022' tab from the sidebar Click on the course level and group PDF to access the CMA syllabus Candidates can also find the CMA syllabus on the shiksha's CMA syllabus webpage (https://www.shiksha.com/accounting-commerce/accounting/cma-exam-syllabus)

Is the syllabus for BCom (Hons) and CMA identical?

CMA syllabus is far more in-depth when it is compared to BCom or MCom. Similarity in the syllabus of B.Com Honours and CMA depends on the major chosen by the candidate in the graduate degree course. CMA does not deal with selective/non-core subjects, including Economics, Marketing, Capital Markets, Statistics, etc. In contrast, CMA course has major accounting subjects, such as Financial Management, Taxation, Law among others. BCom syllabus can only be compared with the CMA Intermediate or CMA Foundation syllabus. On comparing CMA Final syllabus with any other Commerce course, the CMA syllabus is far more thorough. Candidates choosing a major subject in BCom carefully can help them prepare for a CMA course.

What is the eligibility criteria to pursue CMA?

To be eligible for the CMA foundation exam, candidates must have passed class 12th from a recognised board or college with at least 40 per cent marks. Candidates need to register for the foundation course by filling out the registration form and paying a fee of INR 6000 to the Institute of Cost Accountants of India. To be eligible for the intermediate exam, candidates must have either passed the foundation exam or completed a graduation degree from a recognised university. Candidates having a graduation degree can directly enter the intermediate course without taking the foundation exam. After passing the intermediate exam, candidates are eligible to take the CMA final exam.

I have cleared CA final exam. Am I eligible for CMA final exam?

You aren't eligible for the CMA final exam as for this you have to clear the CMA inter after clearing the CA final exams.

I have already registered in CMA course and have done my graduation but result has not come yet. Can I directly give intermediate exams?

Yes, you are eligible to apply for CMA Intermediate Level examination during the final year of B.Com on the provisional basis. The examination is conducted twice a year. One is in June and the other is in December. During the final year of your graduation, you can apply for that session of the exam so that your graduation result is available at the time of result of the CMA exam.

What is the age criteria for CMA course?

There is no age limit to study. If you want to do CMA at the age of 40, then you can do it and you will directly get admission for executive exam, and after that, you need to clear final. After this, you are eligible to study ICWA.

When will ICMAI release CMA admit card?

The Institute of Cost Accountants of India, also known as ICMAI, typically releases the CMA admit card a week before the exam date. CMA students appearing for any of the three levels of the CMA course will get the admit cards on the official examination website. Downloading the CMA admit card will require the candidates to provide their registration number as the login credential. CMA admit card for Intermediate and Final course exam releases on the same date. While the CMA Foundation admit card will release on a separate date.

Can I request for change in CMA exam centre after downloading the admit card?

It is important for candidates to note that once the CMA admit card is issued, the exam center cannot be changed under any circumstances. Candidates are required to take the exam only at the designated exam center mentioned on their CMA exam admit card. Therefore, it is crucial for candidates to make a well-informed decision while selecting their preferred test city in the CMA exam form. The examination authorities aim to allocate the test center based on the candidate's preference. However, in cases where there are an insufficient number of applicants for a particular city, the CMA test centre in that city may be canceled, and candidates will be allotted a test centre in the next preferred city.

What is the mode of CMA admit card issuance?

CMA admit card is issued to all the CMA students who fill the exam form before the last date. The admit card is issued online on the official exam website. Candidates need to provide their registration number to download the CMA admit card for Foundation, Intermediate or Final course level. ICMAI will not entertain any requests from the students for an offline issuance of the CMA admit card. Besides offline issuance, ICMAI will not entertain requests for CMA admit card via an email. Therefore, CMA students can only obtain the admit card via the login portal available on the official website.

Is there a separate admit card for all three levels of CMA exam?

CMA exam is conducted at three levels, namely Foundation, Intermediate and Final. The admit card for CMA course levels are released separately. Candidates can appear for one exam level in one exam session. Therefore, all three course leveles have a separate admit card for CMA exam. Candidates must complete the download process by providing registration number generated at the time of exam form submission. The admit card download is hosted over the official exam website on separate days. Admit card for CMA Foundation is released on a separate date via a separate login widnow. While the CMA admit card Intermediate and Final course levels have a common login window released on a single day.

Will there be negative marking in CMA exam at any three levels?

No. There is no negative marking in the CMA exam, irrespective of the three course levels. Candidates can answer all questions without worrying about deduction of the marks. All questions in the CMA Foundation exam will fetch two marks each. While the questions in the CMA Intermediate and CMA Final course levels have different marks range. The maximum marks ranges from six marks to 15 marks per question. Candidates will not face any deduction of the marks, if the recorded answer is incorrect or the question is unattempted.

How frequently is CMA exam conducted in India?

The CMA exams in India are held twice a year, in June and December. Candidates who wish to appear for the June exam must complete their registration by January 31st of the same year. For those planning to take the December exam, the registration deadline is July 31st. These deadlines allow the exam organizers to prepare for the upcoming sessions and ensure that all candidates are registered and scheduled.

Can we appear for CMA exam from home?

No, CMA exam is not available from home. Candidates need to appear for the offline exam from test centre allocated for the CMA exam. Previously, ICMAI had conducted the CMA Foundation exam in a home-based online mode during the pandemic, however, it was a temporary measure. Currently, the CMA exams are conducted in a center-based pen and paper mode. Therefore, candidates need to appear for the exam at a designated exam centre.

What are the types of questions in the CMA exam?

The type of questions in the CMA exam varies based on the course level. The space below mentions the course-wise type of questions in the CMA exam based on the course levels: CMA Foundation course exams have multiple choice questions. Candidates have to answer as many as 50 MCQs with four answer options. Out of the four options only one is correct. CMA Intermediate course exam has both objective types questions and descriptive type questions. Similar to the Intermediate level exam, questions in CMA Final course exams are both objective and discriptive.

What are the maximum marks in CMA exam?

Maximum marks in the CMA exam is similar irrespective of the course level. Papers under all three course levels have a maximum of 100 marks. Candidates answering all the questions correctly will get 100 marks. In the CMA Foundation eaxam, each exam paper has 50 multiple choice questions. Each question fetches two marks. Whereas, the CMA Intermediate and CMA Final have different marking scheme with descriptive and objective type questions. Marks for each question of Intermediate or Final exam paper ranges from seven marks to 15 marks.

How many papers are there in CMA exam?

CMA exam has three course levels, namely CMA Foundation, CMA Intermediate and CMA Final. CMA Foundation course has four test papers. Candidates need to appear for all four test papers. The Intermediate course of CMA exam have two groups. Candidates appearing for CMA Intermediate exam will have option to appear for both the groups in one exam session. Candidates planning to attempt both groups of CMA Intermediate course have to appear for eight test papers. Passing test papers in both the groups of Intermediate course is mandatory. Candidates can appear for one group in one session or both the groups in one session. Identical to CMA Intermediate, CMA Final course also has two groups with four test papers each. Candidates can choose to appear for the test papers under both the course groups in one session. Passing all the test papers will be mandatory to get the CMA destination.

How many questions are there in the CMA exam?

CMA foundation course has four papers. All four papers of CMA Foundation exam will have 50 multiple choice questions of two marks each. CMA Intermediate course have two groups with four papers each. Each paper of CMA Intermediate has eight questions. Out of these questions, the first question is compulsory, while candidates have to attempt any five questions from the remaining seven questions. While some papers have five questions, first question is compulsory, and out of remaining four questions, three are mandatory. Similarly, CMA Final course have different question numbers in different test papers.

What is the mode of CMA exam?

CMA exam is conducted at three course levels, namely Foundation, Intermediate and Final. CMA exam for all three course levels are conducted as an offline centre based exam. In the past sessions, ICMAI, the conducting body of the CMA exam, had conducted the Intermediate and Final course exams as an online centre based exam. While the CMA Foundation was conducted as a remotely proctored exam from home. However, the mismanegement in the online exams led ICMAI to shift back to the offline centre based exam. ICMAI may change the mode of the CMA exams in the upcoming exam sessions. Stay tuned to shiksha's CMA exam pattern article for key developments in the test structure from time to time (https://www.shiksha.com/accounting-commerce/accounting/cma-exam-pattern)

When will ICMAI release CMA admit card?

The Institute of Cost Accountants of India, also known as ICMAI, typically releases the CMA admit card a week before the exam date. CMA students appearing for any of the three levels of the CMA course will get the admit cards on the official examination website. Downloading the CMA admit card will require the candidates to provide their registration number as the login credential. CMA admit card for Intermediate and Final course exam releases on the same date. While the CMA Foundation admit card will release on a separate date.

Can I appear for CMA exam twice in one year?

The Institute of Cost Accountants of India conducts CMA exam twice in one year. CMA students can appear for both the sessions. However, for every exam take, candidates need to fill and submit the exam form. The exam form releases along with the exam dates of a particular session. The exam fees is released along with the exam dates and form. Candidates need to pay the exam fees based on the course level and the exam centre (inland or overseas). Along with the release of the dates, candidates can find the available exam centres for the CMA test session.

How do I choose an exam center for the ICMAI CMA exam?

You can choose an exam centre while filling out the online exam application form provided by ICMAI. The Institute usually lists available exam centres based on geographical locations. You need to select the city or region where you prefer to take the exam.

Can I choose desired test centre to appear for CMA exam?

Candidates are allowed to fill the CMA exam form. While filling the exam form, candidates need to choose desired exam city under the ICMAI regional chapter. ICMAI will try and allot a test centre in the city selected by the candidate. ICMAI may allot a the nearest test city if any exam centre does not have enough test takers.

What is the passing score for the CMA exam?

The passing score for all three levels of the CMA course levels are as follows: CMA Foundation Passing Score: Candidates securing a minimum of 40 per cent in all test papers and a 50 per cent aggregate score passes in the CMA Foundation exam. CMA Intermediate Passing Score: Candidates securing 40 per cent minimum score in each test paper of CMA Intermediate and 50 per cent in non-exempted papers of a particular group are considered pass. CMA Final Passing Score: Candidates securing 40 per cent minimum score in each test paper of CMA Final and 50 per cent in non-exempted papers of a particular group are considered pass.

What is the mode for release of CMA results?

CMA results are declared for all the CMA students who appear for the exam as per the stipulated dates. The results for all three levels of CMA exam are issued online on the official exam website. Candidates need to provide login credentials, including their registration number to check the CMA results for Foundation, Intermediate or Final course level. ICMAI releases the CMA results separately for Foundation course. While the results for both Intermediate and Final exams are released on the same day. ICMAI does not entertain any requests for offline showcase of the CMA results. Therefore, candidates can check the results from the official website only.

Is there any fee for verification of answer sheets in CMA exam?

Yes. Candidates need to pay INR 250 for each subject paper where they wish to get the answer sheets verified. However, the processing fee is refundable on account of an error in marking the answers. The score can be increased after verification of answer sheets only in cases of: Totalling error Omission to examine any answer Candidates can apply for verification of answer sheets within 30 days of release of CMA results. To apply for verification of answer sheets, candidates need to fill a form online.

Can I check CMA results immediately after the exam?

No. CMA results are released within 3 months of the exam date. as per the CMA test structure, the CMA Foundation exam is held as an OMR based test. Therefore, candidates are evaluated only after they have submitted their OMR based answer sheets. On the contrary, CMA exams for Intermediate and Final courses have subjective questions. Therefore, evaluating the performance of each candidate can be done via a subject matter expert. Therefore, candidates cannot check the CMA results immediately after the submitting their answer sheets.

CMA Final 2024: Dec Results, Rank List, Dates, Exam Form, Syllabus, Pattern, June 2025 Admissions

Result - 11 Feb '25

Updated on Feb 11, 2025 00:20 IST

By Abhishek Dhawan, Assistant Manager – Editorial Content

CMA Final December 2024 Exam: The Institute of Cost Accountants of India (ICMAI) will release the CMA Dec 2024 results for Final course level on its official website, icmai.in, today, February 11. All CMA students who took the CMA Final Dec 2024 exam will be able to check the results. Along with the CMA Final December 2024 results, ICMAI will publish the CMA rank list, and CMA Final pass percentage. ICMAI had released the CMA Final results declaration date along with the exam dates notification.

CMA Final June 2025: ICMAI facilitates the CMA enrolment form throughout their year. Candidates who wish to appear for CMA June 2025 exam can apply for admissions until the cutoff date, January 31, 2025. CMA June 2025 exam dates will release soon in the month of January, 2025.

Scroll down to know more about CMA Final exam for both December and June terms. Also check the CMA Final eligibility criteria, admission forms, exam forms, admit cards, results, CMA pass percentage, and other crucial details.

LATEST: CMA June 2025 Exam Dates Soon at icmai.in; Check Tentative Schedule Here

Q: Is there any age limit to appear for the CMA exam?

There is no age limit to study. If you want to do CMA at the age of 40, then you can do it and you will directly get admission for Intermediate exam, and after that, you need to clear final exam. However it do have eligibility criteria for foundation exams which requires you to have a class 12th degree from a recognised board. Moreover if you have already completed the graduation then, you can directly get admission into the Intermediate level. For more information kindly visit the official website of icmai. Thank you.

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Q: Is it easy to pass CMA exam?

If the preparation is right, CMA is not as hard as students complaint about the same. If the pass percentages is compared with ICAI CA exam, CMA pass percentage is comparatively less. However, the number of candidates appearing in CA Final if compared with CMA Final course is huge. The pass percentage of CMA Final course in December 2022 term stood at 6.85% for both the groups, and 17.77% for candidates who onlyu appeared for Group IV exam.

Out of 3751 candidates who appeared in both the groups of CMA Final course, 373 test takers passed the exam for only one course group, while 257 candidates passed the exam for both the groups of CMA Final course in December 2022 term.

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Q: Will completing CMA course make me eligible for a CFO position at any organisation?

Individual companies determine the specific qualifications required for a CFO position. Applicants with a CMA certification may have an advantage over those without, assuming all other qualifications are comparable. However, passing the CMA exam does not guarantee a CFO position. Other factors, such as experience in accounting and industry-specific knowledge, are also crucial considerations.

Completing a CMA course will lead to entry level positions in accounting firms.

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Q: Can I apply for revaluation of CMA exam?

ICMAI does not allow candidates to apply for re-evaluation of the CMA exam. However, candidates can apply for verification of the answer sheets. The verification of answer sheets will help scoring the answers in case there is a totalling error or omission to examine any answer. Additionally, the institute does not supply any details of the question-wise marks to the students. Candidates can apply for the verification of answer sheets within 30 days of release of the results. CMA students need to pay INR 250 for each subject for which they need to apply for verification of answer sheets.

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What is CMA Final Exam?

The Institute of Cost Accountants of India, also known as ICMAI, conducts CMA exam at three levels to certify candidates with the designation of Cost Management Accountant (CMA). Three levels of this certification exam include, CMA Foundation, CMA Intermediate and CMA Final. The CMA Final is the last level of the three course levels conducted by ICMAI.

CMA Final exam serves as a crucial phase within the Cost Management Accountant (CMA) certification journey as candidates failing this exam level will not be designated as a CMA in India. CMA Final exam is designed to evaluate proficiency in cost and management accounting, strategic management, and financial management. Candidates who pass the CMA Intermediate exam are eligible for the CMA Final exam.

CMA Final Exam Highlights 2024

The table below mentions the CMA Final exam highlights:

CMA Final Features	CMA Final Highlights
Exam name	CMA Final
Conducting body	The Institute of Cost Accountants of India (ICMAI)
Exam frequency	Twice (June and December term)
Exam level	National
Medium	English
Exam duration	3 hours (for each paper)
Number of papers in CMA Final course group	8 (4 papers in each Group)
Mode of application (enrolment)	Online
Enrolment fee	INR 25,000
Mode of exam	Offline
CMA Final groups	Group I and Group II
CMA exam fee	INR 1,400 for one group INR 2,800 for two groups
CMA Final June 2024 exam date	June 11 to June 18
Exam purpose	Award of CMA designation
CMA Final Pass Percentage (Dec 2023)	Group III: 7.68% Group IV: 44.31%

CMA Final Results 2024

DeskCalendar Result: 11 Feb '25

ICMAI releases the CMA results for Final course online. Candidates who took the CMA Final exam can check the Final results on the official website, icmai.in. 11-digit enrolment number helps CMA students to check their results. Along with the CMA results, ICMAI releases the pass list. CMA Final 2024 pass list hosts the registration numbers of all the candidates who cleared the CMA Final exam. In addition to the individual results and pass list, ICMAI releases the CMA final pass percentage in all the exam terms.

CMA Final Eligibility Criteria 2024

Candidates can apply for the CMA Final course enrolment only if they have passed the CMA Intermediate exam. However, to appear for the CMA Final exam in June or December terms, candidates must complete the

7-day Industry Oriented Training Programme, abbreviated as IOTP
Practical Training of 3 years (15 months of training to be completed before the CMA final result is announced)

All CMA students become eligible to begin practical training as soon as they register for the Intermediate course. It is not mandatory to complete the three years of practical training in one go. Candidates have the flexibility to undergo the training in different phases as mentioned below:

Candidates must complete 10 months of training four months before the month in which CMA Final exam is due. Those appearing for CMA Final June exam must complete the 10 months of the practical training by February. Candidates appearing for the CMA Final exam in December, must complete the 10 months of practical training by August.
A total of 15 months of training must be completed before the CMA Final result is declared.
Candidates can later complete the balance of 21 months of training to obtain membership from the institute after passing the Final course.

NOTE: ICMAI has broken down the practical training requirement into phases to reduce the gap between Inter and Final exams, this encourages the students to complete the CMA course early.

CMA Final Exam Process 2024

ICMAI conducts the CMA Final exam with two groups. Each group of CMA Final courses has four subject papers. Candidates have the option to appear for both groups of CMA Final course in one term. Candidates can also appear for one CMA Final group in one exam term.

Only the candidates who have enrolled in the CMA Final course are eligible for the exam. Eligible candidates who wish to appear for the CMA Final exam to get designated has to go through the following process:

Fill admission form and get enrolled in the CMA Final course.
Pay the admission fee/enrolment fee in a single payment or two instalments
Fill CMA Final exam form
Download CMA Final admit card
Appear for the exam as per CMA Final exam date.

CMA Final Admission 2024

Candidates who meet the eligibility criteria can apply for admission to the CMA Final course online or offline. For offline admission, candidates need to download the CMA Final application form from the official website, fill it out, and submit it with relevant attested documents to the appropriate regional council office.

CMA Regional Council to Submit Offline Forms

Address of Regional Councils	Area Covered
Western India Regional Council	The State of Chhattisgarh, Gujarat, Madhya Pradesh, Maharashtra, Goa and the Union Territories: Daman Diu., Dadra, and Nagar Haveli.
Southern India Regional Council	The State of Andhra Pradesh, Karnataka, Kerala, Tamil Nadu, Pondicherry and the Union Territory: the Lakshadweep
Eastern India Regional Council	The States of Assam, Arunachal Pradesh, Bihar, Jharkhand, Manipur, Meghalaya, Mizoram, Nagaland, Orissa, Tripura, West Bengal, Sikkim, the Union Territories: The Andaman and Nicobar Islands and Foreign Countries.
Northern India Regional Council	The States of Delhi, Haryana, Himachal Pradesh, Jammu and Kashmir, Punjab, Rajasthan, Uttar Pradesh, Uttaranchal and the Union Territory: Chandigarh.

How to Fill CMA Final Admission Form Online?

Candidates who wish to submit the CMA application form for online admissions must follow the steps mentioned below:

1st Step: Visit the official website of ICMAI, icmai.in

2nd Step: Click on the ‘Students’ tab from the main menu followed by clicking the ‘Online Admission’ from the sidebar.

3rd Step: Click on the button stating ‘Apply for CMA Final Course’

4th Step: Enter all the mandatory details followed by uploading documents

5th Step: Pay CMA Final admission fee

6th Step: Save the transaction slip and enrolment ID for future reference.

CMA Final 2024 Registration Fee

Candidates enrolling in the CMA Final course have two options for paying the admission fee. These options include paying the full fee in a single instalment or paying the fee in two instalments. The table below indicates the CMA Final admission fee:

CMA Final Admission Fee

Fee Payment Options

CMA Final Fee (in INR)

Full fee payment (single instalment)

25,000

Fee payment in two Instalments

15,000 (1st Instalment)

10,000 (2nd Instalment)

CMA Final Exam Form 2024

DeskCalendar Registration: 30 Apr '25

ICMAI releases the CMA Final exam dates and exam form on the official website, icmai.in. All CMA students who qualified the CMA Intermediate exam and meet the eligibility conditions must fill the CMA exam form to appear for one or both the groups of CMA Final exam.

ICMAI releases the CMA exam forms in an online mode only. The space below mentions the CMA Final exam form fillup process:

Visit the CMA student website, icmai.in/studentswebsite/Student-index.php
Click on the link reading ‘Online Examination Form’ from the sidebar
Choose the CMA Final course from the drop-down menu
Enter the CMA registration number
Fill all mandatory fields and click on the ‘Submit’ button
Upload photograph and signature
Choose the mode of fee payment followed by payment of the CMA Final exam fee

CMA Final Exam Fee 2024

CMA students filling the exam form have to pay the exam fees to submit the exam form. The CMA Final exam fee varies on whether the student is applying to appear for both groups of the Final course or one. Additionally, the CMA Final exam fee also varies if the candidate chooses an inland or overseas centre.

The table below mentions the CMA exam fee for Final course:

Groups	Centre Preference	CMA Final Exam Fees
One Group	Inland Centres	INR 1400
Two Groups	Inland Centres	INR 2800
One or Two Groups	Overseas Centres	USD 100

CMA Final 2024 Admit Card

DeskCalendar Admit Card: 1 Jun '25

The ICMAI releases the CMA admit card for final courses online on the official website, icmai.in. Candidates must carry a hard copy of the CMA Final admit card to the exam hall on the exam day. The admit card of CMA June 2024 exam comprises critical details about the exam, and the candidate. Key details in the CMA admit card 2024 includes subject-wise dates along with the details of the test taker and exam day guidelines. Officials at the exam centre will verify these details on the CMA exam day. Candidates who fail to carry the ICMAI CMA Final 2024 admit card will face denial of entry to the exam hall.

CMA Final Syllabus 2024

ICMAI is following the CMA syllabus released in 2022. The old syllabus which was released in 2016 was not applicable after December 2023 term. Similar to CMA Intermediate syllabus, ICMAI has broadly divided the CMA Final course into two groups. CMA students need to pass subject exams under both the groups of the CMA Final course. The space below mentions the group-wise subjects under CMA Final syllabus 2022:

CMA Final Course Group – III

PAPER 13: Corporate and Economic Laws (CEL)
PAPER 14: Strategic Financial Management (SFM)
PAPER 15: Direct Tax Laws and International Taxation (DIT)
PAPER 16: Strategic Cost Management (SCM)

CMA Final Course Group – IV

PAPER 17: Cost and Management Audit (CMAD)
PAPER 18: Corporate Financial Reporting (CFR)
PAPER 19: Indirect Tax Laws and Practice (ITLP)
PAPER 20: Elective subject

Paper 20 (A): Strategic Performance Management and Business Valuation (SPMBV)
Paper 20 (B): Risk Management in Banking and Insurance (RMBI)
Paper 20 (C): Entrepreneurship and Startup (ENTS)

Also Read: CMA 2024 Syllabus

CMA Final 2024 Exam Pattern

The space below mentions the CMA Final exam pattern 2024:

Exam Features	CMA Exam Details
CMA Final exam mode	Offline test from centre
Type of questions in CMA Final	Descriptive
Total marks in each subject paper	100
CMA Final exam duration	180 minutes
Medium	Bilingual (English or Hindi)