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    CMA Inter Syllabus 2026 for Group 1 & 2: Subjects-wise Syllabus

    CMA Inter Syllabus 2026 for Group 1 & 2: Subjects-wise Syllabus

    Sansar Singh ChhikaraUpdated on 15 Jan 2026, 11:27 AM IST

    The Institute of Cost Accountants of India (ICMAI) will issue the syllabus for CMA Intermediate June 2026 syllabus on its official website, icmai.in. The candidates should check the CMA Intermediate 2022 syllabus to prepare well for the exam. It must be noted that the CMA Inter syllabus 2016 has been discontinued. Candidates can get the CMA Inter syllabus 2025 PDF free download from the official website.

    This Story also Contains

    1. CMA Inter Subjects
    2. CMA Inter Syllabus 2026 session
    3. CMA Intermediate Exam Pattern 2026
    4. CMA Intermediate Study Material 2026
    CMA Inter Syllabus 2026 for Group 1 & 2: Subjects-wise Syllabus
    CMA Inter Syllabus 2026

    The syllabus for CMA Intermediate 2022 provides detailed information about the subjects, and topics included in the program along with their weightage. Knowing these topics and section-wise weightage helps the candidates streamline their preparation for the CMA Intermediate exam. According to the CMA syllabus 2025 Intermediate, students need to clear eight papers. Read through the article to know about CMA Intermediate syllabus 2025, exam pattern and other important information.

    CMA Inter Subjects

    The CMA Intermediate subjects focus on various facets of financial and cost accounting and business laws. There are four subjects each in the CMA Inter Group 1 syllabus and the CMA Inter Group 2 syllabus. The table given below describes the subjects in the CMA syllabus 2025 Intermediate.

    CMA Inter Group 1 Subjects

    Paper – 5: Business Law and Ethics (BLE)

    Paper – 6: Financial Accounting (FA)

    Paper – 7: Direct and Indirect Taxation (DITX)

    Paper – 8: Cost Accounting (CA)
    CMA Inter Group 2 Subjects

    Paper – 9: Operations Management & Strategic Management (OMSM)

    Paper – 10: Corporate Accounting and Auditing (CAA)

    Paper – 11: Financial Management and Business Data Analytics (FMDA)

    Paper – 12: Management Accounting (MA)
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    CMA Inter Syllabus 2026 session

    The topics included in the CMA Intermediate syllabus are mostly related to finance, cost accounting, taxation and others and are divided into different topics and subtopics. CMA Intermediate syllabus 2022 includes two groups and 8 papers (5-12) based on the “Syllabus 2016”. The candidates preparing for the CMA exam can check the detailed syllabus below.

    CMA Intermediate Syllabus 2022: Group 1

    The table below comprises the CMA Inter syllabus 2025 for each paper:

    CMA Inter Syllabus 2025 for Paper 5 - Business Law & Ethics (BLE)

    SectionsTopics

    Weightage
    Section A: Commercial LawsIntroduction to Law and Legal System in India5%
    Indian Contracts Act, 187210%
    Sale of Goods Act, 19305%
    Negotiable Instruments Act, 18815%
    Indian Partnership Act, 19325%
    Limited Liability Partnership Act, 2008
    Section B: Industrial LawsFactories Act, 194810%
    Payment of Gratuity Act, 1972
    Employees Provident Fund and Miscellaneous Provisions Act, 1952
    Employees State Insurance Act, 1948

    The Code on Wages, 20195%
    Section C: Corporate LawsCompanies Act, 201340%
    Section D: Business EthicsBusiness Ethics and Emotional Intelligence15%
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    CMA Inter Syllabus 2025 for Paper 6 - Financial Accounting (FA)

    SectionTopicsWeightage
    Section A: Accounting FundamentalsAccounting Fundamentals15%
    Section B: Accounting for Special TransactionsBills of Exchange, Consignment, Joint Venture10%
    Section C: Preparation of Financial StatementsPreparation of Final Accounts of Commercial Organisations,20%

    Not-for-Profit Organisations and from Incomplete Records

    Section D: Partnership AccountsPartnership Accounts20%
    Section E: Lease, Branch and Departmental Accounts etc.Lease Accounting15%
    Branch (including Foreign Branch) and Departmental Accounts
    Insurance Claim for Loss of Stock and Loss of Profit
    Hire Purchase and Installment Sale Transactions
    Section F: Accounting StandardsAccounting Standards20%
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    CMA Inter Syllabus 2025 for Paper 7 - Direct and Indirect Taxation (DITX)

    SectionTopics

    Weightage
    Section A: Direct TaxationBasics of Income Tax Act10%
    Heads of Income25%
    Total Income and Tax Liability of Individuals & HUF15%
    Section B: Indirect TaxationConcept of Indirect Taxes5%
    Goods and Services Tax (GST) Laws35%
    Customs Act10%

    CMA Inter Syllabus 2025 for Paper 8 - Cost Accounting (CA)

    SectionsTopicsWeightage
    Section A: Introduction to Cost AccountingIntroduction to Cost Accounting5%
    Cost Ascertainment – Elements of Cost15%
    Cost Accounting Standards (CAS 1 to CAS 24)10%
    Cost Book Keeping10%
    Section B: Methods of CostingMethods of Costing30%
    Section C: Cost Accounting TechniquesCost Accounting Techniques30%

    CMA Intermediate Syllabus 2022: Group 1

    The below given tables comprise CMA Intermediate Syllabus 2022 for Group 2 papers:

    CMA Inter Syllabus 2025 for Paper 9 - Operations Management and Strategic Management (OMSM)

    SectionsTopicsWeightage
    Section A: Operations ManagementIntroduction5%
    Operations Planning5%
    Designing of Operational Systems and Control5%
    Application of Operation Research-Production Planning and Control20%
    Productivity Management and QualityManagement5%
    Project Management, Monitoring and Control15%
    Economics of Maintenance and Spares Management5%
    Section B: Strategic ManagementIntroduction10%
    Strategic Analysis and Strategic Planning10%
    Formulation and Implementation of Strategy10%
    Digital Strategy10%

    CMA Inter Syllabus 2025 for Paper 10 - Corporate Accounting and Auditing (CAA)

    SectionsTopicsWeightage
    Section A: Corporate AccountingAccounting for Shares and Debentures10%

    Preparation of the Statement of Profit and Loss and Balance Sheet (As Per Schedule III of Companies Act, 2013)10%

    Cash Flow Statement10%

    Accounts of Banking, Electricity and Insurance Companies10%

    Accounting Standards10%
    Section B: AuditingBasic Concepts of Auditing10%

    Provisions Relating to Audit under Companies Act, 201330%

    Auditing of Different Types of Undertakings10%

    CMA Inter Syllabus 2025 for Paper 11 - Financial Management and Business Data Analytics (FMDA)

    TopicsTopicsWeightage
    Section A: Financial ManagementFundamentals of Financial Management5%
    Institutions and Instruments in Financial Markets10%
    Tools for Financial Analyses15%
    Sources of Finance and Cost of Capital10%
    Capital Budgeting15%
    Working Capital Management15%
    Financing Decision of a Firm10%
    Section B: Business Data AnalyticsIntroduction to Data Science for Business Decision-making5%
    Data Processing, Organisation, Cleaning and Validation5%
    Data Presentation: Visualisation and Graphical Presentation5%
    Data Analysis and Modelling5%

    CMA Inter Syllabus 2025 for Paper 12 - Management Accounting (MA)

    SectionsTopocsWeightage
    Section A: Introduction to Management AccountingIntroduction to Management Accounting5%
    Section B: Activity Based CostingActivity Based Costing10%
    Section C: Decision Making ToolsMarginal Costing30%

    Applications of Marginal Costing in Short Term Decision Making

    Transfer Pricing
    Section D: Standard Costing and Variance AnalysisStandard Costing and Variance Analysis15%
    Section E: Forecasting, Budgeting and Budgetary ControlForecasting, Budgeting and Budgetary Control15%
    Section F: Divisional Performance MeasurementDivisional Performance Measurement10%
    Section G: Responsibility AccountingResponsibility Accounting5%
    Section H: Decision TheoryDecision Theory10%

    CMA Inter Syllabus 2022 and 2016

    How to Download CMA Intermediate Syllabus 2025

    Step-1:Visit the official website of the Institute of Cost Accountants of India, icmai.in

    Step-2: Click on the “Students” tab and find “Admission”.

    Step-3: Click the same and find “Syllabus 2022 - Contents from the list available on the left hand side of the page

    Step-4: Choose CMA Intermediate syllabus and download the file for future reference.

    CMA Intermediate Exam Pattern 2026

    Candidates preparing for CMA Intermediate exam 2026 should know its CMA Inter exam pattern. It will provide them with a good insight on the mode of exam, number of questions asked, test duration, marking scheme and other relevant information. Candidates interested in CMA can opt for the December/June session by completing CMA Intermediate registration.

    CMA Intermediate 2026 Exam Pattern

    ParticularsDetails

    Mode of exam

    Online-centre based

    Type of questions

    Objective and descriptive

    Maximum marks per paper

    100

    Number of papers

    8

    Exam Duration

    3 hours per paper

    Marking scheme

    No negative marking

    CMA Intermediate Study Material 2026

    The ICMAI prescribes study materials for CMA Intermediate and the candidates can download the same by visiting its official website. Study material is essential for preparing for the examination. Candidates can also download previous year question papers along with the study materials and other relevant resources from the ICMAI website.

    Also, check - CMA intermediate question paper

    Frequently Asked Questions (FAQs)

    Q: Where can I find the CMA Intermediate syllabus 2022?
    A:

    You can find CMA Intermediate syllabus 2022 on the official website of ICMAI, icmai.in. 

    Q: How many papers are there in the CMA Intermediate syllabus?
    A:

    There are 8 papers (5-12) in the CMA Intermediate syllabus.

    Q: What type of questions are asked in the CMA Intermediate exam?
    A:

    Both objective and subjective questions are asked in the CMA Intermediate exam. 

    Q: Is there any negative marking in the CMA Intermediate exam?
    A:

    No, in the CMA Intermediate exam there is no negative marking for wrong answers.

    Q: What is the syllabus of CMA Inter Group 1?
    A:

    The syllabus of CMA Inter Group 1 consists of 4 subjects namely Financial Accounting, Law and Ethics, Direct Taxation, Cost Accounting

    Q: What are the subjects in CMA Inter Group 1 and 2?
    A:

    The subjects in CMA Inter Group 1 include Financial Accounting, Law and Ethics, Direct Taxation, Cost Accounting. The subjects in group 2 include Operations Management & Strategic Management, Cost and Management Accounting and Financial Management, Indirect Taxation, Company Accounts & Audit.

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    Questions related to CMA Intermediate

    On Question asked by student community

    Have a question related to CMA Intermediate ?

    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

    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

    Hello

    A student passed 10+12 from recognize board can easily get admission in CMA. you can check more detail here https://icmai.in/studentswebsite/Admission.php

    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

    Fees can either be paid full or in installments, but installments can only be given for three terms with January being the last term and the deadline for the June exam. You can pay in installments from October and pay 1st installment in October, 2nd in November and 3rd in