Gulzar Group of Institutes B.com Admissions 2025
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The Institute of Cost Management Accountants of India (ICMAI) will soon release the CMA Intermediate exam dates for the December 2025 session. ICMAI is expected to conduct the CMA Inter Dec 2025 exam in the third week of the month. Eligible candidates who have completed the CMA Inter 2025 registrations before August 8 will be able to fill the CMA Inter Dec 2025 exam form from the official website, icmai.in. Those who fill out the exam form will be issued the CMA Inter Dec admit card 2025 around 15 days before the exam date.
The Institute of Company Secretaries of India has signed a Memorandum of Understanding (MoU) with the Institute of Cost and Management Accountants of India for reciprocal exemption of papers to each other's students.
The ICMAI has announced an exemption for CAT pass-out candidates under CMA Intermediate Course syllabus course. As per the recent notification, such candidates are now exempted from appearing in the Business Laws and Ethics (BLE) paper of CMA Intermediate.
The CMA Intermediate exam is the second level of the Certified Management Accountant course and is divided into two groups- Group 1 and Group 2. Candidates while filling out the CMA Intermediate exam form have the option to appear in any of these or both groups in a single sitting.
As per the CMA Inter paper pattern, the CMA Intermediate exam is conducted twice a year - in June and in December. Candidates can register and fill the exam form in any session at their convenience. There are a total of 8 papers in CMA Intermediate exam.
Group 1 | Group 2 |
---|---|
Financial Accounting (P-05) | Operations Management & Strategic Management (P-09) |
Laws & Ethics (P-06) | Cost & Management Accounting and Financial Management (P-10) |
Direct Taxation (P-07) | Indirect Taxation (P-11) |
Cost Accounting (P-08) | Company Accounts & Audit (P-12) |
To qualify the CMA Intermediate exam, candidates need to secure a minimum of 40% marks in each paper and a total aggregate of 50% of marks in all the papers. The CMA Intermediate result is declared after 30 days of the completion of the examination.
Full Exam Name | CMA Intermediate |
Conducting Body | THE INSTITUTE OF COST ACCOUNTANTS OF INDIA |
Frequency Of Conduct | Twice a year |
Exam Level | National Level Exam |
Languages | English +1 more |
Mode Of Application | online |
Mode Of Exam | offline |
Exam Duration | 3 Hours |
CMA Intermediate (session 2025)
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The Institute of Cost Accountants of India will release the CMA Inter Dec 2025 hall ticket at least 10 - 15 days before the exam date. It is an important document which should be carried by candidates on all exam days. Entry to the CMA Intermediate exam centre is restricted without the admit card. Along with the admit card, candidates should mandatorily carry an identity card. ICMAI will not send a hard copy of admit card to any candidate.
Step by step process given below can be followed by candidates to download the CMA Intermediate 2025 exam admit card-
Step 1: Visit the official website of ICMAI - icmai.in
Step 2: Click on the "CMA Intermediate admit card" link
Step 3: Enter your CMA registration number
Step 4: You will be redirected to the admit card page
Step 5: Download and print out the CMA Intermediate admit card for future reference
Given below details will be mentioned on the admit card:
In case of any discrepancy with the details mentioned in the admit card, candidates should get it corrected immediately.
Before filling the CMA Intermediate application form, candidates should go through the eligibility criteria. Details related to the educational qualification required, qualifying marks, and nationality are provided officially by ICMAI on its official website. Given below eligibility criteria can be checked by candidates before registering for the CMA Intermediate course-
OR
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The exam form window of CMA Inter December 2025 will soon be notified on the official website. Candidates could apply online through the official website - icmai.in to fill the exam form. Applicants who missed this deadline could also fill the CMA Inter Dec 2025 exam forms with a late fee of Rs 500. Registration for the CMA Intermediate course is open throughout the year; however, candidates need to track the registration cutoff dates before filling out the application form. The last date to register for CMA Inter Dec 2025 session was August 8, 2025.
Candidates can apply for the CMA Intermediate course using any of the two options-
Option 1 - Apply through the CMA Foundation course
Option 2 - Direct entry route
Mode of CMA Intermediate Registration 2025
There are two modes to register for CMA Intermediate exams:
Oral
Postal (E-learning)
Step 1 - Go to the official website of ICMAI - icmai.in
Step 2 - Click on the link “Students" given on the menubar and then the "Admission” option visible on the menu bar. This will redirect you to the admission page of ICMAI.
Step 3 - Select the "Online Admission" option and proceed to fill the form
Step 4 - Enter the details, upload documents and pay the application fees
Step 5 - Save the confirmation receipt for future reference
Oral | Postal | ||
Option I (Without instalment) | Option II (With Installment) | Option I (Without instalment) | Option II (With Installment) |
Rs. 23100 | Rs. 12000 Rs. 11100 | Rs. 23100 | Rs. 12000 Rs. 11100 |
Group | Indian centres | Overseas centre |
---|---|---|
Single group | 1500 | 100 USD |
Both group | 2800 | 150 USD |
This E-book provides complete details of ICMAI CMA including the three stages of CMA, their eligibility criteria, admission process, syllabus, fee structure, and career options.
Download EBookState | City |
Andaman and Nicobar Islands | Port Blair |
Andhra Pradesh | Guntur Visakhapatnam Kurnool Nellore Rajahmundry Tirupati Vijayawada |
Assam | Guwahati Duliajan |
Bihar | Muzaffarpur Patna Gaya |
Chandigarh | Chandigarh |
Chhattisgarh | Bilaspur Raipur Bhilai |
Delhi | Delhi |
Goa | Panaji |
Gujarat | Ahmedabad Bharuch Surat Vapi Adipur Ankleshwar Baroda |
Haryana | Bhiwani Faridabad Karnal Rewari Gurgaon |
Himachal Pradesh | Shimla |
Jammu and Kashmir | Jammu Srinagar |
Jharkhand | Dhanbad Hazaribagh Ranchi Bokaro Jamshedpur |
Karnataka | Ballari Mysore Bangalore Hubballi Mangalore |
Kerala | Ernakulam Kollam Palakkad Thrissur Kannur Kottayam Calicut Kottakkal Trivandrum |
Madhya Pradesh | Bhopal Indore Jabalpur Singrauli |
Maharashtra | Ahmednagar Aurangabad Nagpur Nashik Palghar Pune Solapur Dhule Jalgaon Kolhapur Nanded Ratnagiri Satara Mumbai Akurdi Bhiwandi Kalyan Vashi |
Meghalaya | Shillong |
Odisha | Balasore Cuttack Angul Sambalpur Bhubaneswar Berhampur Jeypore |
Puducherry | Puducherry |
Punjab | Jalandhar Ludhiana Patiala Anandpur Sahib |
Rajasthan | Bhilwara Bikaner Jaipur Kota Udaipur Jhunjhunu Jodhpur Bewar |
Tamil Nadu | Chennai Coimbatore Dindigul Madurai Salem Thanjavur Thoothukudi Tirunelveli Erode Kanchipuram Sivaganga Vellore Hosur Pollachi Tiruchirapalli Neyveli |
Telangana | Hyderabad |
Tripura | Agartala |
Uttar Pradesh | Agra Allahabad Ghaziabad Gorakhpur Lucknow Meerut Varanasi Kanpur Noida |
Uttarakhand | Dehradun Haridwar |
West Bengal | Howrah Kolkata Bankura Durgapur Kharagpur Asansol Siliguri Naihati Serampore |
NAAC A+ Grade | Affiliated to I.K Gujral Punjab Technical University, Jalandhar
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ICMAI prescribes the CMA Intermediate exam pattern officially. It is advisable for candidates to carefully check the exam pattern before commencing their preparations for the exam. Details such as mode of the CMA Intermediate exam, type and number of questions asked, number of papers/ groups, exam frequency, medium of exam and related are mentioned under the exam pattern.
Particulars | Details |
Mode of exam | Offline-centre based |
Type of questions | Objective and descriptive |
Medium of exam | English/Hindi |
Groups | Two groups |
Maximum marks per paper | 100 |
Number of papers | 8 |
Exam Duration | 3 hours per paper |
Total Number of questions | 120 |
Marking scheme | No negative marking |
Financial accounting (FAC)-accounting basics: Unit 01
Financial accounting (FAC)-accounting basics: Unit 02
Financial accounting (FAC)-preparation of financial statements: Unit 01
Financial accounting (FAC)-preparation of financial statements: Unit 02
Financial accounting (FAC)-self balancing ledgers, royalties, hire purchase and installment system, branch and departmental accounts: Unit 01
Financial accounting (FAC)-self balancing ledgers, royalties, hire purchase and installment system, branch and departmental accounts: Unit 02
Financial accounting (FAC)-self balancing ledgers, royalties, hire purchase and installment system, branch and departmental accounts: Unit 03
Financial accounting (FAC)-accounting in computerized environment and accounting standards: Unit 01
Financial accounting (FAC)-accounting in computerized environment and accounting standards: Unit 02
Laws and ethics (LNE)-commercial laws: Unit 01
Laws and ethics (LNE)-commercial laws: Unit 02
Laws and ethics (LNE)-commercial laws: Unit 03
Laws and ethics (LNE)-commercial laws: Unit 04
Laws and ethics (LNE)-commercial laws: Unit 05
Laws and ethics (LNE)-industrial laws: Objects, scope, and applicability of the following acts: Unit 01
Laws and ethics (LNE)-industrial laws: Objects, scope, and applicability of the following acts: Unit 02
Laws and ethics (LNE)-industrial laws: Objects, scope, and applicability of the following acts: Unit 03
Laws and ethics (LNE)-industrial laws: Objects, scope, and applicability of the following acts: Unit 04
Laws and ethics (LNE)-industrial laws: Objects, scope, and applicability of the following acts: Unit 05
Laws and ethics (LNE)-industrial laws: Objects, scope, and applicability of the following acts: Unit 06
Laws and ethics (LNE)-industrial laws: Objects, scope, and applicability of the following acts: Unit 07
Laws and ethics (LNE)-industrial laws: Objects, scope, and applicability of the following acts: Unit 08
Laws and ethics (LNE)-corporate laws: Unit 01
Laws and ethics (LNE)-ethics: Unit 01
Direct taxation (DTX)-income tax act basics: Unit 01
Direct taxation (DTX)-income tax act basics: Unit 02
Direct taxation (DTX)-heads of income and computation of total income and tax liability: Unit 01
Direct taxation (DTX)-heads of income and computation of total income and tax liability: Unit 02
Direct taxation (DTX)-heads of income and computation of total income and tax liability: Unit 03
Direct taxation (DTX)-tax management, administrative procedure and ICDS: Unit 01
Direct taxation (DTX)-tax management, administrative procedure and ICDS: Unit 02
Direct taxation (DTX)-tax management, administrative procedure and ICDS: Unit 03
Cost accounting (CAC)-introduction to cost accounting: Unit 01
Cost accounting (CAC)-introduction to cost accounting: Unit 02
Cost accounting (CAC)-introduction to cost accounting: Unit 03
Cost accounting (CAC)-introduction to cost accounting: Unit 04
Cost accounting (CAC)-methods of costing: Unit 01
Cost accounting (CAC)-cost accounting techniques: Unit 01
Operations management and strategic management (OMSM)-operations management: Unit 01
Operations management and strategic management (OMSM)-operations management: Unit 02
Operations management and strategic management (OMSM)-operations management: Unit 03
Operations management and strategic management (OMSM)-operations management: Unit 04
Operations management and strategic management (OMSM)-operations management: Unit 05
Operations management and strategic management (OMSM)-operations management: Unit 06
Operations management and strategic management (OMSM)-operations management: Unit 07
Operations management and strategic management (OMSM)-strategic management: Unit 01
Operations management and strategic management (OMSM)-strategic management: Unit 02
Operations management and strategic management (OMSM)-strategic management: Unit 03
Cost and management accounting and financial management (CMFM)-cost and management accounting: Unit 01
Cost and management accounting and financial management (CMFM)-cost and management accounting: Unit 02
Cost and management accounting and financial management (CMFM)-cost and management accounting: Unit 03
Cost and management accounting and financial management (CMFM)-cost and management accounting: Unit 04
Cost and management accounting and financial management (CMFM)-cost and management accounting: Unit 05
Cost and management accounting and financial management (CMFM)-financial management: Unit 01
Cost and management accounting and financial management (CMFM)-financial management: Unit 02
Cost and management accounting and financial management (CMFM)-financial management: Unit 03
Cost and management accounting and financial management (CMFM)-financial management: Unit 04
Cost and management accounting and financial management (CMFM)-financial management: Unit 05
Indirect taxation (ITX)-canons of taxations, indirect tax GST: Unit 01
Indirect taxation (ITX)-canons of taxations, indirect tax GST: Unit 02
Indirect taxation (ITX)-canons of taxations, indirect tax GST: Unit 03
Indirect taxation (ITX)-canons of taxations, indirect tax GST: Unit 04
Indirect taxation (ITX)-canons of taxations, indirect tax GST: Unit 05
Indirect taxation (ITX)-canons of taxations, indirect tax GST: Unit 06
Indirect taxation (ITX)-canons of taxations, indirect tax GST: Unit 08
Indirect taxation (ITX)-customs laws: Unit 01
Indirect taxation (ITX)-customs laws: Unit 02
Indirect taxation (ITX)-customs laws: Unit 03
Indirect taxation (ITX)-customs laws: Unit 04
Indirect taxation (ITX)-customs laws: Unit 05
Company accounts and audit (CAA)-accounts of joint stock companies: Unit 01
Company accounts and audit (CAA)-accounts of joint stock companies: Unit 02
Company accounts and audit (CAA)-accounts of joint stock companies: Unit 03
Company accounts and audit (CAA)-accounts of joint stock companies: Unit 04
Company accounts and audit (CAA)-accounts of joint stock companies: Unit 05
Company accounts and audit (CAA)-auditing: Unit 01
Company accounts and audit (CAA)-auditing: Unit 02
For preparatory purposes, candidates should refer to the official CMA Intermediate 2025 study material provided by ICMAI. Using the question papers as preparatory means, candidates can also devise a proper strategy and develop time management while solving all questions accurately within the given time duration of 3 hours.
ICMAI will announce the CMA Inter Dec 2025 result around 50 days after the exam date. Candidates will be able to check their CMA Intermediate results 2025 for Dec session online by logging into their registered account. To check the CMA Intermediate result, candidates need to login using their registered mobile number or email id. ICMAI will also allow candidates to apply for re-evaluation of their answer sheet within 30 days of the declaration of CMA Intermediate Result 2025.
Step 1: Go to the official ICMAI website - icmai.in
Step 2: Click on the link "CMA intermediate result"
Step 3: You will be redirected to another tab; now select your course as "CMA Intermediate" and proceed further
Step 4: Enter your login details such as registration number/ email id
Step 5: The CMA Intermediate 2025 result will appear on the screen; download and save for future reference
To qualify CMA Intermediate 2025 exam, candidates need to score a minimum of 40% marks in each subject and an aggregate of 50% in all papers. Candidates will also be provided with the all-India merit list. Those who pass the CMA Intermediate programme exams will be eligible to register for CMA Final programme.
Candidate appeared for | No of candidate appeared | No of candidate passed | % of pass |
---|---|---|---|
Group-I only | 26,974 | 2,864 | 10.62 |
Group-II only | 15,333 | 4,664 | 30.42 |
Both Groups | |||
Passed in either one group | 9,998 | 864 | 8.64 |
Passed Both Groups | 1,375 | 13.75 |
Toppers and experts suggest future aspirants refer to the previous year CMA Intermediate question papers to get an overview of the type of questions asked in the exam. These CMA Intermediate PYQs and answers give students important information on the exam pattern, level of difficulty, and kinds of questions that are asked. Candidates can improve their time management skills, and increase self-assurance on test day by practising these papers.
03322528065 , 9609793616
Candidates can check the CMA Intermediate result after 30 days of conducting the exams.
CMA Intermediate exams will be held in an offline-centre-based mode across various Indian exam centres and overseas.
Candidates who want to appear in the CMA Intermediate exam need to pay the exam fees as follows;
Group | Fee amount | Overseas Fee amount |
Group 1 or 2 | Rs 1200/- | US$90 |
Both Group 1 and 2 | Rs 2400/- | US$90 |
Both CMA Intermediate application form and exam form are different. Candidates registered under the CMA Intermediate course can appear in the exam only if they have filled the exam form for any particular session.
To enrol for the CMA Intermediate exam, candidates need to pay Rs. 23100 as registration fee. This fee can be paid either altogether or in two instalments. Check this page for details.
As per the eligibility criteria of the CMA Foundation, you can enrol through any of the two modes-
1. CMA Foundation mode
2. Direct entry mode
The cut off date to register for the Dec session CMA Inter 2025 exams was August 8, 2025.
Others
25 Aug, 2025 - 29 Aug, 2025
Exam Date
30 Aug, 2025 - 30 Aug, 2025
Application Date
14 Oct, 2025 - 14 Oct, 2025
Application Date
15 Oct, 2025 - 15 Oct, 2025
Hello Aspirant,
The CMA Intermediate Exam question papers are made available on ICMAI's official website. The CMA Intermediate Question Paper 2023 will be made available soon following the test. The route to success in CMA Intermediate has always been believed to be through the previous year's question papers. Students would be prepared for the ICMAI CMA Intermediate 2023 test by completing them.
You can refer the below link for more details and downloading previous year question papers:
https://finance.careers360.com/articles/cma-intermediate-question-paper
ALL THE BEST
Hello aspirant,
Certified Management Accountants is what CMA stands for. The Association of Accountants and Financial Professionals in Business awards the CMA certification in accounting and finance. Candidates must first register as an IMA member in order to be eligible for the CMA 2023 certification. In CMA, there are two sections. The CMA Part 1 and Part 2 tests must be taken by candidates in any sequence. US CMA testing takes place in three windows: January/February, May/June, and September/October.
To know complete information, please visit the following link:
https://finance.careers360.com/articles/us-cma
Thank you
Hope it helps you.
hey there,
Yes, as you have cleared paper of CMA Foundation Course, you shall be eligible for CMA Inter registration.
Those candidates who have passed Class 10+2 and CMA Foundation Course of the Institute of Cost Accountants of India shall be eligible for admission to CMA Intermediate Course.
hope this helps you
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