CMA Final Exam Pattern 2020
CMA Final Exam pattern 2020- The Institute of Cost Accountants of India has released the CMA final online exam pattern on its official website. The CMA final exam Dec 2020 will be conducted in an online mode. The CMA final exam consists of Group 3 and Group 4 papers and each paper will be worth 100 marks. The language medium for the exam is English. As per the CMA online exam pattern 2020, the total duration of the exam is 3 hours. ICMAI will conduct the CMA final online exam in three modes- Centre-based Online mode, Home-based online mode and Opt-out option. There will be no negative marking in the CMA final exam pattern Dec 2020. The question paper will have both descriptive and objective type of questions. It is important to understand the CMA final online exam pattern to prepare well for the CMA final exam and get an idea about the question paper format. To know more about the CMA final chapter-wise chapter-wise weightage and a detailed analysis of the CMA online exam pattern 2020, please read the complete article given below:
CMA exam pattern 2020- Overview
CMA final exam 2020 will be conducted in June 2020 and December 2020 term. The CMA final exam pattern Dec 2020 is important to be referred to so that the main exam question paper can be understood well before the exam. Overview of the exam pattern for CMA final exam is given below:
CMA online exam pattern 2020
Exam pattern details
Mode of exam
Medium of exam
Institute of Cost Management Accountant of India (ICMAI)
Type of questions
Objective and descriptive
No negative marking
Group III and Group IV
Total Number of papers
Frequency of exam
Twice a year
CMA final Exam - Syllabus 2020
The CMA final exam 2020 has two groups of papers- Group III and Group IV.
Each group of exams has 4 papers each. So there are a total of 8 papers of 100 marks each.
The syllabus of CMA final exam 2020 are given below:
Corporate Laws & Compliance
Strategic Financial Management
Strategic Cost Management- Decision Making
Tax Laws and International Taxation
Corporate Financial Reporting
Indirect Tax Laws and Practise
Cost and Management Audit
Strategic Performance Management & Business Valuation
CMA final chapter wise weightage 2020
There are a total of 8 subjects with different sections in each paper. There are two groups of the exam- Group III and Group IV. The chapter-wise and section-wise weightage for the CMA final exam is given below:
CMA online exam pattern 2020- Group III
Paper 13- Corporate Laws & Compliance
Section A Companies Act
Section B Other Corporate Laws
Section C Corporate Governance
Paper 14-Strategic Financial Management (SFM)
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: Case Study Analysis
CMA online exam pattern 2020- Group IV
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 and Practice (ITP)
Section A: Advanced Indirect Tax and Practice
Section B: Tax Practice and Procedures
Paper 19- Cost and Management Audit (CMAD)
Section A: Cost Audit
Section B: Management Audit
Section C: Internal Audit, Operational Audit and other 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
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Frequently Asked Question (FAQs) - CMA Final Exam Pattern 2020
Question: How many groups is the CMA final exam divided into?
As per the CMA final online exam pattern, each exam is divided into two groups- Group III and IV. Each group of the CMA final exam has 4 papers each.
Question: What is the total duration of each paper of the CMA final exam?
Each paper of the CMA final exam is 3 hours long.
Question: Is there any negative marking in the CMA final exam?
No, there is no negative marking in the CMA final exam.
Question: Has the CMA final June exam been merged with the December 2020 exam?
Yes, the CMA Final June exam was postponed to December and all exams will be conducted in December 2020 now.
Question: What are the total marks awarded for each paper of the CMA final exam 2020?
A total of 100 marks is awarded for each paper of the CMA final exam December 2020.