CMA Final Exam Pattern 2022 (December) - Mode, Marking Scheme, Important Topics
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Download PDFCMA Final Exam Pattern 2022 - The Institute of Cost Accountants of India (ICMAI) prescribes the exam pattern of CMA Final 2022 on its official website - icmai.in. As per the exam pattern, the CMA Final exam will be divided into two groups - Group III and Group IV; both objective and subjective type of questions will be asked. The CMA Final exam will be conducted in offline-centre based mode and each paper will be of 100 marks. Read the article to know about the CMA Final 2022 exam pattern, syllabus, topic-wise weightage, and other related information.
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- 27 Dec 2022:
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- 27 Sep 2022:
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- 06 Jun 2022:
CMA Final admit card released for June 2022 session, to download - Click here
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Overview of the CMA Final Exam Pattern 2022
To have an insight about the exam pattern before commencing the preparation is helpful for candidates. Given table below can be checked by candidates to understand the paper pattern of CMA Final exam.
Exam Pattern of CMA Final 2022
Particulars | Details |
Mode of exam | Offline centre based exam |
Conducting body | Institute of Cost Management Accountant of India (ICMAI) |
Type of questions | Both objective and descriptive |
Exam duration | 3 hours |
Total marks | 100 marks |
Number of questions | 120 in each paper |
Marking scheme | No negative marking |
No. of groups | Two - Group III and Group IV |
Frequency of exam | Twice in a year |
Medium for writing the CMA Final question paper
As per the paper pattern, candidates registered for CMA Final exam are allowed to exercise the option for answering the questions in Hindi language. However, candidates who will answer the question papers mixing both Hindi and English language will be liable for cancellation.
CMA Final Syllabus 2022
ICMAI prescribed the syllabus of CMA Final exam in a comprehensive format on its official website. Candidates who are registered for the exam should check the syllabus as it contains the topics and subtopics to be studied under the CMA Final course. With the help of syllabus, candidates can decide on how much time they need to devote on a single topic/subtopic on the basis of weightage given in the syllabus.
Paper-wise marking scheme of CMA Final exam
As per the exam pattern of CMA Final exam, there are a total of 8 papers divided into two group. Each group has four papers. Given table below shows the complete paper-wise marking scheme along with the marking allotment.
CMA Final paper-wise exam pattern 2022 (Group III)
Paper | Topics | Marks |
Paper 13- Corporate Laws & Compliance | Section A: Companies Act | 60 |
Section B: Other Corporate Laws | 25 | |
Section C: Corporate Governance | 15 | |
Total marks | 100 | |
Paper 14- Strategic Financial Management (SFM) | Section A: Investment Decisions | 25 |
Section B: Financial Markets and Institutions | 20 | |
Section C: Security Analysis and Portfolio Management | 25 | |
Section D: Financial Risk Management | 30 | |
Total marks | 100 | |
Paper 15- Strategic Cost Management – Decision Making | Section A: Cost Management | 20 |
Section B: Strategic Cost Management- Tools and Techniques | 50 | |
Section C: Strategic Cost Management – Application of Statistical Techniques in Business Decisions | 30 | |
Total marks | 100 | |
Paper 16- Direct Tax Laws and International Taxation | Section A: Advanced Direct Tax Laws | 50 |
Section B: International Taxation | 30 | |
Section C: Case Study Analysis | 20 | |
Total marks | 100 | |
CMA Final paper-wise exam pattern 2022 (Group IV)
Paper | Topics | Marks |
Paper 17- Corporate Financial Reporting | Section A: GAAP and Accounting Standards | 20 |
Section B: Accounting of Business Combinations & Restructuring | 20 | |
Section C: Consolidated Financial Statements | 20 | |
Section D: Developments in Financial Reporting | 25 | |
Section E: Government Accounting in India | 15 | |
Total marks | 100 | |
Paper 18- Indirect Tax Laws and Practice (ITP) | Section A: Advanced Indirect Tax and Practice | 80 |
Section B: Tax Practice and Procedures | 20 | |
Total marks | 100 | |
Paper 19- Cost and Management Audit (CMAD) | Section A: Cost Audit | 35 |
Section B: Management Audit | 15 | |
Section C: Internal Audit, Operational Audit and other issues | 25 | |
Section D: Case Study on Performance Analysis | 25 | |
Total marks | 100 | |
Paper 20- Strategic Performance Management and Business Valuation | Section A: Strategic Performance Management | 50 |
Section B: Business Valuation | 50 | |
Total marks | 100 | |
CMA Final Study Material 2022
Official study material for the CMA Final exams is uploaded by the ICMAI on its website. The study material is available for free of cost and candidates preparing for the exam can download the pdf file for any of the eight subjects. The CMA Final study material 2022 is comprehensive in nature and covered all the topics and subtopics mentioned under the syllabus. Candidates who select the “Postal” mode during their registration are dispatched the study material by post after their registration number is allotted.
Frequently Asked Question (FAQs) - CMA Final Exam Pattern 2022 (December) - Mode, Marking Scheme, Important Topics
Question: Is it mandatory to appear in both groups of CMA Final exam in a single session?
Answer:
No, candidates can appear in a single group and appear for the other in next session.
Question: What is the time duration of each CMA exam?
Answer:
CMA Final exam will be of 3 hours duration. Candidates have to solve both descriptive and objective questions.
Question: Is there any negative marking in CMA Final exam?
Answer:
No, there is no negative marking as per the paper pattern.
Question: How many papers are included in CMA Final exam?
Answer:
As per the paper pattern, there are eight papers included in CMA Final exam. These are divided into two equal groups.
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Questions related to CMA Final
does cma final syllabus is going to be changed for june 2022 attempt or else the same 2016 syllabus is applicable
Hi,
Yes the final CMA syllabus is expected to change a little for the June 2022 session. The syllabus is updated every 5 years although the changes are not very drastic. As the years go by, some chapters become obsolete and some new chapters need to be include. Thus the constant upgradation of the syllabus is to incorporate the current economic changes with the business processes.
For more details regarding the examination and syllabus click the following link:
https://icmai.in/studentswebsite/Student-index.php
All the best!
Answer later
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