CMA Final Exam 2022 - Dates (Out), Registration, Eligibility, Syllabus & Pattern

CMA Final 2022 (December Session) - The Institute of Cost Accountants of India (ICMAI) will conduct CMA Final examination 2022 for December session from January 5, 2023 till January 12, 2023. The last date to fill CMA Final exam form for December session is November 5, 2022. ICMAI will release the result of CMA Final 2022 for December session tentatively by March 17, 2023. Candidates who fill out the exam form are only allowed to appear in the CMA Final exam.  All candidates should download it from the official website and carry a physical copy of the admit card on exam days. ICMAI will also release the CMA Final admit card for December 2022 session tentatively by October 2022.

ICMAI had announced the result of CMA Final 2022 for June session on September 27, 2022 on its official website - icmai.in. The re-verification of CMA Final result has been declared on November 23, 2022.

CMA Final June 2023 exams

ICMAI has opened the registration of CMA Final June 2023 on its official portal. Eligible candidates willing to complete the CMA Final registration for June 2023 session can complete it till January 31, 2023.

What is the CMA Final Exam?

The CMA Final exam is the third and last level of the Certified Management Accountant course. The duration of the exam is twice a year: Once in June and then again in December. The exam dates has been notified by the Institute. The Institute of Cost Accountants of India (ICMAI) conducts the national-level CMA Foundation exam in an online centre based mode.

CMA Final Exam Pattern

According to the paper pattern, the CMA Final exam is divided into two groups - Group III and Group IV. Each group has four papers. To qualify for the exam, candidates have to qualify for all 8 papers. 

• Corporate Laws & Compliance (P-13)
• Strategic Financial Management (P-14)
• Strategic Cost Management – Decision Making (P-15)
• Direct Tax Laws and International Taxation (P-16)
• Corporate Financial Reporting (P-17)
• Indirect Tax Laws & Practice (P-18)
• Cost & Management Audit (P-19)
• Strategic Performance Management and Business Valuation (P-20)

Passing Criteria for CMA Final

Candidates have to get a minimum of 40% marks in each subject and a total aggregate of 50% in all the papers to qualify the CMA Final exam. 

CMA Final pass percentage 2022: June Session

CMA Final Pass percentage: December 2020

The Institute of Cost Accountants of India (ICMAI) officially prescribes the CMA Final eligibility criteria on its official website. Before registering for the CMA final exam 2022, candidates should check and fulfil the following eligibility requirements-

• should have qualified CMA Intermediate exam in the penultimate term

• should have a valid CMA registration number

• Should have completed prescribed training of the CMA Final course

• Should not be debarred from appearing in CMA Final course examination

Note- Those who have passed CMA Intermediate exam in the June session will not be allowed to sit for CMA Final December session.

Mode of Application : Online

Mode of Payment : Net Banking | Credit Card | Debit Card | NEFT | Other

The registration of CMA Final is open throughout the year. Candidates interested in registering for the CMA Final exam should keep the registration cutoff dates in mind. CMA Final registration for June 2023 will be open in online mode till January 31, 2022. 

Registration Cutoff Dates

*can be extended by ICMAI if required

Steps to fill CMA Final Application Form 2023

Step 1 - Visit the official website of ICMAI - icmai.in/studentswebsite
Step 2 - Click on the link "Online Admission"
Step 3 - Select the option "Apply for Final" and generate login credentials
Step 4 - Fill the CMA Foundation application form; upload documents and make payment
Step 5 - Download the confirmation receipt and save it for future reference

The fee for CMA Final registration is 25,000 and can be paid in two instalments. 

CMA Final Registration Fees 2023

CMA Final Exam Form

 ICMAI will release the exam application form in online mode for December 2022 session. Only those candidates who fill the CMA Final exam form are allowed to appear for the exam. Candidates have the option to appear either in a single group or both groups in a single session. Along with this, candidates have to select their CMA Final exam centre 2022 preferences while filling the exam form. 

CMA Final Exam Form Fees

Application Fees

Candidates preparing for the CMA Final exam 2022 should refer to the official study material and plan their preparation strategy accordingly. ICMAI provides official study material in online mode on its official website. The CMA Final study material is available free of cost in pdf format and can be downloaded anytime. 

The CMA Final study material provides complete information on the CMA Final syllabus, previous year’s question papers, as well as mock test papers. Along with the study material, candidates should also refer to the official question papers of the previous years. These act as a good guide to the candidates during CMA exam preparation.   

Details such as mode of exam, duration, number of questions asked, marks allotment, and related are mentioned under the exam pattern of CMA Final 2022. CMA Final exam will be conducted in an online centre based mode. The exam is worth 100 marks with no negative marking.

Exam Pattern of CMA Final 2022

Candidates should practice solving CMA final mock test papers to enhance their speed and accuracy while taking the CMA final exam. These mock test papers help identify the candidate's strengths and weaknesses and work on them accordingly. By solving these mock tests, candidates get familiarized with the CMA final exam environment which helps them gain confidence to appear for the exam. Candidates can download the mock tests from the links mentioned in the table given below.

CMA final mock test papers 2022

The Institute of Cost Accountants of India (ICMAI) will release the CMA Final admit card in online mode a few days before the exam. Admit card is an important document that all candidates are required to download beforehand. Entry inside the exam centre without a valid CMA Final admit card is strictly prohibited.

How to download CMA Final admit card-

1. Go to the official website and click on the download link for admit card

2. Now click on “Final course” from the drop-down menu

3. Enter your CMA Final 2022 registration number and click on the "Show Status" option

4. The CMA Final 2022 admit card will appear on the screen

5. Download the admit card and save a copy for future references

CMA Final Exam Centres 2022

The CMA Final exam 2022 will be conducted in an online centre based mode in more than 100 designated exam centres in the country. While filling the CMA Final 2022 exam application form, candidates will be able to choose exam centre preferences.

CMA Final December 2022 Exam Centres

• Adipur-Kachchh (Gujarat), Agartala, Agra, Ahmedabad, Akurdi, Allahabad, Angul Talcher, Asansol, Aurangabad
• Bangalore, Bankura, Baroda, Berhampur – Ganjam (Odisha), Bharuch Ankleshwar, Bhilai, Bhilwara, Bhopal, Beware City(Rajasthan), Bhubaneswar, Bilaspur, Bikaner (Rajasthan), Bokaro
• Calicut, Chandigarh, Chennai, Coimbatore, Cuttack
• Dindigul, Dehradun, Delhi, Dhanbad, Duliajan (Assam), Durgapur
• Ernakulam, Erode
• Faridabad
• Ghaziabad, Guntur, Gurgaon, Guwahati
• Haridwar, Hazaribagh, Hosur, Howrah, Hyderabad
• Indore
• Jaipur, Jabalpur, Jalandhar, Jammu, Jamshedpur, Jodhpur
• Kalyan, Kannur, Kanpur, Kolhapur, Kolkata, Kollam, Kota, Kottakkal (Malappuram), Kottayam
• Lucknow, Ludhiana
• Madurai, Mangalore, Meerut, Mumbai, Mysore
• Nagpur, Naihati, Nasik, Nellore, Neyveli, Noida
• Palakkad, Panaji (Goa), Patiala, Patna, Pondicherry, Port Blair, Pune
• Raipur, Rajahmundry, Ranchi, Rourkela
• Salem, Sambalpur, Shillong, Shimla, Siliguri, Solapur, Srinagar, Surat
• Thrissur, Tiruchirapalli, Tirunelveli, Tirupati, Trivandrum
• Udaipur
• Vapi, Vashi, Vellore, Vijayawada, Vindhyanagar, Visakhapatnam

CMA Overseas Exam centre locations

ICMAI has released the CMA final 2022 June results on September 27, 2022. Candidates who had appeared for the CMA final June exam 2022 can check their results on the official websites- examicmai.org and examicmai.in. Candidates can access their CMA final result by entering their registration number or roll number on the official website. The result is available in online mode only. The CMA final June 2022 result has also been released on the website portal in the form of a list with the roll numbers of passed candidates. The CMA final exams for June session was conducted from June 27, 2022 to July 04, 2022.

What will happen after CMA final exam?

CMA final course is the last stage of the CMA programme. After clearing the CMA final 2022 exam, the candidate needs to complete 3 years of practical training and a 15-day long modular training as well. The candidate will be able to apply for ICMAI membership once he/she completes these two tasks.

ICMAI has set up a minimum passing criteria for each paper of the CMA final exam 2022. Candidates need to achieve 40% marks in each subject to clear the CMA final exam June 2022. Overall candidates need to score a minimum aggregate of 50% in all the papers to qualify for the CMA final exam. Candidates can check the cutoff for each section of the CMA final syllabus in the table mentioned below.

CMA final passing criteria 2022

CMA final subjects	Sectional Cut off	Overall Cut off
13: Corporate Laws & Compliance	40%	50%
14: Strategic Financial Management	40%
15: Strategic Cost Management – Decision Making	40%
16: Direct Tax Laws and International Taxation	40%
17: Corporate Financial Reporting	40%
18: Indirect Tax Laws & Practice	40%
19: Cost & Management Audit	40%
20: Strategic Performance Management and Business Valuation	40%