CMA Final 2019- The Institute of Cost Accountants of India has rescheduled the postponed exams of CMA Final in the North East part of India. The authorities released CMA Final admit card for December exams on November 28, 2019. The CMA Final exam form could be filled till October 10 in online mode. One had to pay the examination fee of Rs 1400 for group 1, while the payable amount was Rs 2800 for those appearing in both the groups of CMA Final 2019. The exams for CMA Final December 2019 were being conducted on December 10, 12, 14 and 16 for Group 3 and December 11, 13, 15 and 17 for Group 4 respectively. The CMA Final December 2019 result will be declared on February 21, 2020. Thus, candidates planning to appear in the upcoming sessions of CMA Final should go through all aspects of the course, like exam pattern, syllabus, exam centres, passing criteria, etc as provided in the article below.
Latest: The postponed CMA Final exams are rescheduled for North-East India (Agartala, Guwahati, Shillong and Duliajan).
Note- Paper 14 and 16 of CMA Final December 2019 rescheduled to January 7 in some regions of Jharkhand State.
Name of the Examination
Cost & Management Accountancy (CMA)- Final Programme
Institute of Cost Accountants of India; formerly Institute of Cost and Works Accountants (ICWAI)
Level of Exam
Mode of Exam
Pen & Paper based
Medium of Exam
Number of Papers
Duration of Exam
3 hours for each paper
Type of Questions
Objective and Descriptive
Last date to register for CMA Final December 2019
August 9, 2019
Last date to fill CMA Final 2019 Exam Form
October 14, 2019 (Extended)
Availability of Admit Card
To be announced
CMA Final Exams December 2019
December 10, 11, 12, 13, 14, 15, 16 and 17, 2019
Declaration of Result
February 21, 2019
Verification of answer books
To be notified
CMA Final Subjects 2019
Corporate Laws & Compliance
December 10, 2019
Corporate Financial Reporting
December 11, 2019
Strategic Financial Management
December 12, 2019
Indirect Tax Laws & Practice
December 13, 2019
Strategic Cost Management – Decision Making
December 14, 2019
Cost & Management Audit
December 15, 2019
Direct Tax Laws and International Taxation
December 16, 2019
Strategic Performance Management and Business Valuation
December 17, 2019
There is a specific criteria to be followed by candidates in order to be eligible for ICMAI CMA Final 2019. It has two way requisites, one for registration/ enrollment into the course and the other one for appearing in the CMA Final exams. Those candidates who do not comply with the eligibility criteria are not allowed admission into the course. Thus, it is a must to have a look at the CMA Final eligibility criteria as provided in the table below:
CMA Final Eligibility
For CMA Final registration
Passed both groups of CMA Intermediate
For appearing in CMA Final exams
Completed Industry Oriented Training Programme (7 days)
Completed 6 months of practical training(out of 3 year duration)
Candidates who have passed both the groups of CMA Intermediate are now eligible to register for CMA Final. However, CMA Final registration is open throughout the year, there is a specific cutoff date before each session of exams. July 31 was the last date of registration for December 2019 session and January 31 is that for June session. Candidates have to pay Rs 17,000 as CMA Final registration fee. There are certain set of details to be provided during the registration process.
Documents required for CMA Final registration are:
Passport size photograph (JPG OR JPEG format)
Scanned copy of signature (JPG OR JPEG format)
Age proof (in PDF format)
Class 10 Marksheet
Class 10+2 Marksheet
CMA Intermediate passing (both Group-I & Group-II) marksheet/ certificate
ICMAI has extended the last date of exam form to October 14 for December 2019 session. The exam form was available in online mode at examicmai.org wherein candidates had to select their course and proceed further. They were required to fill in some basic details and opt for the group and exam centre accordingly. The ICWAI exam application last date was October 10 initially. It may be noted that the examination fee payable varies based on the CMA Final group and examination centre chosen by candidate as shown in the table below:
CMA Final Examination Fee
CMA Final Group
For Indian exam centres
Any one group- Rs 1400
Both groups- Rs 2800
For Overseas exam centre
The authorities have released the CMA Final 2019 admit card on ICMAI website on November 28. The CMA Final admit card will be available in online mode only which the candidates have to download and get a printout. This admit card is a must to be carried in the exam hall on each exam day for verification purposes. Entry in the examination hall is restricted for students who do not show their valid admit card.
Steps to download CMA Final Admit Card 2019:
Candidates of CMA Final 2019 need to follow the steps provided below for downloading the CMA Final admit card:
Visit the official website of ICMAI at examicmai.org
Select ‘Final’ option from the drop-down menu and hit ‘Click Here’.
Enter your registration ID and click on ‘Login’.
The ICMAI admit card 2019 will be displayed on the screen.
Download and print out at least 2-3 copies for future reference.
The exams of CMA Final December 2019 will be conducted at 95 Indian and 3 overseas exam centres. Thus, candidates who are about to fill the CMA Final exam form for the session should have a look at the exam centres and choose wisely. The exam centres are allotted giving regard to the order of priority opted by a candidate. Given below are all three overseas exam centres and some of the major Indian cities where the CMA Final December 2019 exams will be conducted
Overseas Exam Centres
Indian Exam Centres
JAMMU & KASHMIR
ICMAI has released the CMA Final 2019 exam pattern which reflects the basics one has to remember about the exam. One should always be aware of the pattern that is followed in any examination so that the preparation goes hand in hand with it. The ICMAI CMA Final exam is conducted for a duration of 3 hours in offline mode. There are a total of 8 questions of subjective as well as objective type analysing the knowledge and understanding of a candidate. Thus, clarity in concepts is a must for the aspirants of CMA Final December 2019.
The authorities have provided for CMA Final syllabus in a very detailed manner. It reflects the subject-wise topics distributed and the weightage of marks for each of these sub-topics. The content covered under each of the sub- topics is also provided so that there is no point of confusion left out for aspirants preparing for CMA Final December 2019. The table below shows major topics for all eight of CMA Final subjects:
CMA Final Syllabus
CMA Final Subjects
CMA Syllabus Topics
Paper 13- Corporate Laws & Compliance
Section A: Companies Act
Section B: Other Corporate Laws
Section C: Corporate Governance
Paper 14- Strategic Financial Management
Section A: Investment Decisions
Section B: Financial Markets and Institutions
Section C: Security Analysis and Portfolio Management
Section D: Financial Risk Management
Paper 15- Strategic Cost Management – Decision Making
Section A: Cost Management
Section B: Strategic Cost Management Tools and Techniques
Section C: Strategic Cost Management- Application of Statistical Techniques in Business Decisions
Paper 16- Direct Tax Laws and International Taxation
Section A: Advanced Direct Tax Laws
Section B: International Taxation
Section C: Tax Practice and Procedures
Paper 17- Corporate Financial Reporting
Section A: GAAP and Accounting Standards
Section B: Accounting of Business Combinations & Restructuring
Section C: Consolidated Financial Statements
Section D: Developments in Financial Reporting
Section E: Government Accounting in India
Paper 18- Indirect Tax Laws & Practice
Section A: Advanced Indirect Tax - Laws & Practice
Section B: Tax Practice and Procedures
Paper 19- Cost & Management Audit
Section A: Cost Audit
Section B: Management Audit
Section C: Internal Audit, Operational Audit and other related issues
Section D: Case Study on Performance Analysis
Paper 20- Strategic Performance Management and Business Valuation
Section A: Strategic Performance Management
Section B: Business Valuation
The concerned authorities have provided the ICMAI CMA Final study material covering complete syllabus of all eight subjects. The soft copy of study material is available on CMA website in downloadable form. It may be noted that referring to the official study material is the best way to ensure better scores in the exams. It gives a kind of boundary to questions asked in the ICMAI CMA Final exams. As the material is published officially for the students, the examiners focus more upon it while framing the CMA Final question papers. Hence, it is advisable to first exhaust the study material and then opt for other books or notes.
The official CMA website provides for practice material under the ‘knowledge resources’ link. There are two sets of CMA Final mock test papers available therein. Each set has a question paper and the corresponding solution for all eight CMA Final subjects. Thus, CMA Final aspirants are advised to practice as many questions as possible to assure that they know it all for December 2019 session. The table below provides for ICMAI CMA Final Mock test papers Set 1.
CMA Final Mock Tests
Mock Test Papers
ICMAI has set specific passing criteria for candidates appearing in CMA Final 2019 exams. The passing criteria reflects the requisite score that one has to score in order to pass the individual exam as well as the overall course of ICMAI CMA Final. The minimum score in each subject has to be at least 40 marks which is 40% of the total of 100 marks paper. The overall requisite is 50% which can be understood as a score of at least 400 marks respectively. The table below shows passing cutoff for better understanding of aspirants.
CMA Final Passing Criteria
The Institute of Cost Accountants of India is expected to declare the CMA Final December 2019 result on February 21, 2020. The result will be declared in online mode only. Candidates will be able to access their individual on the official website.
How to check CMA Final Result 2019?
Visit the result page of CMA website at examicmai.in.
Enter the identification/ registration number.
Click on the option of ‘View Result’.
Download your CMA 2019 result.
Take at least 2-3 prints for future reference.
A common list of group-wise results shall also be shared on the CMA Final result day containing the names of all the students and their passing status respectively. This will be followed by release of ICMAI CMA Final rank list containing top 50 rank holders.
Click here to check the CMA Final rank list for June 2019.
After passing the CMA Final December 2019 exams, there are a few more tasks to be accomplished by the students. They have to complete a 15 day Modular Training as well as the remaining period of Practical training to complete the 3 year span. After being done with all of it, a student can apply for the membership of The Institute of Cost Accountants of India.
There are 8 subjects for CMA Final 2019. These 8 subjects are distributed into 2 modules.
ICMAI stands for the Institute of Cost Accountants of India. It was formerly called as The Institute of Cost & Works Accountants of India (ICWAI).
The admit card for CMA Final December session is expected to be out by the first week of September tentatively. The same will be available in online mode on the official website of ICMAI.
The CMA Final exam dates reflect for Group 3 to be conducted on December 10, 12, 14 and 16. The Group 4 of CMA Final will be conducted on December 11, 13, 15 and 17, 2019.
The CMA Final pass percentage for June 2019 session was as follows:
Group 3- 13.88%
Group 4- 27.27%
Any one of the groups- 14.48%
Both groups- 15.91%
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