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CMA Final Exam 2022 - Admit Card (Out), Dates, Registration, Eligibility, Syllabus & Pattern
Latest Update for CMA Final
- 27 Dec 2022:
Admit card released for CMA Final exam (Dec session) -Click here
- 27 Sep 2022:
ICMAI CMA Final result June 2022 declared, to download scorecards - Click here
- 06 Jun 2022:
CMA Final admit card released for June 2022 session, to download - Click here
Stay up-to date with CMA Final News
About CMA Final 2022
CMA Final 2022 (December Session) - The Institute of Cost Accountants of India (ICMAI) has released the CMA admit card for December term on its official website - icmai.in. It 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
Candidate appeared for | No of candidate appeared | No of candidate passed | % of pass |
Group-III only | 7662 | 730 | 9.53 |
Group-IV only | 4646 | 651 | 14.01 |
Both Groups | |||
Passed in either one of the group | 4332 | 411 | 9.49 |
Passed Both Groups | 426 | 9.83 |
CMA Final Pass percentage: December 2020
Groups appeared for | Total candidates appeared | Total candidates passed | Pass percentage |
Group 3 | 6,228 | 2,119 | 34.02% |
Group 4 | 2,778 | 1,587 | 57.13% |
Passed in either or both Group 3 and 4 | 5,308 | 1,693 in either group 2,041 passed in both groups | 31.90% for passing either group 38.45% for passing both groups |
CMA Final 2022 Highlights
Full Exam Name | CMA Final |
Conducting Body | THE INSTITUTE OF COST ACCOUNTANTS OF INDIA |
Frequency of Conduct | 2 times a year |
Exam Level | National Level Exam |
Languages | English, Hindi |
Mode of Application | Online |
Mode of Exam | Online |
Exam Duration | 3 Hours |

CMA Final 2022 Important Dates
Past Dates and Events
12 Jan, 2023
Exam - Group 4 - Strategic Performance Management and Business Valuation (P-20) | Mode: Offline
11 Jan, 2023
Exam - Group 3 - Direct Tax Laws and International Taxation (P-16) | Mode: Offline
10 Jan, 2023
Exam - Group 4 - Cost & Management Audit (P-19) | Mode: Offline
09 Jan, 2023
Exam - Group 3 - Strategic Cost Management – Decision Making (P-15 | Mode: Offline
08 Jan, 2023
Exam - Group 4 - Indirect Tax Laws & Practice (P-18) | Mode: Offline
07 Jan, 2023
Exam - Group 3 - Strategic Financial Management (P-14) | Mode: Offline
06 Jan, 2023
Exam - Group 4 - Corporate Financial Reporting (P-17) | Mode: Offline
05 Jan, 2023
Exam - Group 3 - Corporate Laws & Compliance (P-13) | Mode: Offline
23 Nov, 2022
Result - Re-verification of result (June session) | Mode: Online
12 Nov, 2022
Application - Last date to fill exam form - Start Date | Mode: Online
09 Nov, 2022 - 12 Nov, 2022
Application Correction - Correction in examination application form | Mode: Online
27 Sep, 2022
Result - June session | Mode: Online
07 Aug, 2022
Exam - Group 1V - Strategic performance management and business valuation | Mode: Offline
06 Aug, 2022
Exam - Group-1II - Direct tax laws and international taxation | Mode: Offline
05 Aug, 2022
Exam - Group 1V - Cost & management audit | Mode: Offline
04 Aug, 2022
Exam - Group-1II - Strategic cost management – decision making | Mode: Offline
03 Aug, 2022
Exam - Group 1V - Indirect tax laws & practice | Mode: Offline
02 Aug, 2022
Exam - Group-1II - Strategic financial management | Mode: Offline
01 Aug, 2022
Exam - Group 1V - Corporate financial reporting | Mode: Offline
31 Jul, 2022
Exam - Group 1II - Corporate laws & compliance | Mode: Offline
04 Jul, 2022
Exam - Group 1V - Strategic performance management and business valuation | Mode: Offline
03 Jul, 2022
Exam - Group 1 II - Direct tax laws and international taxation | Mode: Offline
02 Jul, 2022
Exam - Group 1 V - Cost and management audit | Mode: Offline
01 Jul, 2022
Exam - Group 1 II - Strategic cost management – decision making | Mode: Offline
30 Jun, 2022
Exam - Group 1V - Indirect tax laws and practice | Mode: Offline
29 Jun, 2022
Exam - Group 1 II - Strategic financial management | Mode: Offline
28 Jun, 2022
Exam - Group 1V - Corporate financial reporting | Mode: Offline
27 Jun, 2022
Exam - Group 1 II - Corporate laws and compliance | Mode: Offline
27 Jun, 2022
Admit Card - December Session | Mode: Online
01 Aug, 2021 - 25 Feb, 2022
Application - (June session) | Mode: Offline and Online
CMA Final 2022 Eligibility Criteria
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
Term | Last date to register* |
For June term | January 31 of same calendar year |
For December term | July 31 of the same calendar year |
*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
Oral | Postal | ||
Option I (Without instalment) | Option II (With Installment) | Option I (Without instalment) | Option II (With Installment) |
Rs. 25000 | Rs. 15000 Rs. 10000 | Rs. 25000 | Rs. 15000 Rs. 10000 |
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
Level | Group | Fees (Rs.) |
CMA Final | III or IV | 1,400 |
Both III and IV | 2,800 |
The Institute of Cost and Management Accountants of India has notified the CMA final 2022 syllabus on its official website - icmai.in. The syllabus of CMA final exam 2022 is categorised into 2 groups (Group III and Group IV) and each group is further divided into 4 papers. The CMA final exam syllabus helps the candidates to prepare for their exam effectively by providing a detailed insight on the subjects and sectional weightage.
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
Particulars | Details |
Mode of exam | Online 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 papers | Eight |
No. of groups | Two - Group III and Group IV |
Frequency of exam | Twice in a year |
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
CMA Final subjects | Mock test paper link Set 1 | Solution link set 1 | Mock test paper link Set 2 | Solution link set 2 |
Corporate Laws & Compliance | ||||
Strategic Financial Management | ||||
Strategic Cost Management – Decision Making | ||||
Direct Tax Laws and International Taxation | ||||
Corporate Financial Reporting | ||||
Indirect Tax Laws & Practice | ||||
Cost & Management Audit | ||||
Strategic Performance Management and Business Valuation |
The Institute of Cost Accountants of India (ICMAI) has released the CMA Final admit card in online mode. 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-
Go to the official website and click on the download link for admit card
Now click on “Final course” from the drop-down menu
Enter your CMA Final 2022 registration number and click on the "Show Status" option
The CMA Final 2022 admit card will appear on the screen
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
1 | Muscat |
2 | Dubai |
3 | Bahrain |
Documents Required at Exam
- CMA Final admit card
- Government ID Proof such as Aadhaar card/ pan card/ voter ID card
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.
CMA Final 2022 Cutoff
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%
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% |
General Information
Frequently Asked Questions (FAQs)
Question:What level is CMA Final exam?
Answer:
CMA Final course is the last stage of the CMA course.
Question:What is the passing criteria of CMA Final exam?
Answer:
Candidates need to secure minimum 40% marks in each paper and an aggregate of 50% to qualify the CMA Final exam.
Question:When is the CMA Final result declared?
Answer:
ICMAI declared the CMA Final result soon after conducting the exams.
Question:What is the exam form fee of CMA Final exam?
Answer:
To appear in a single group, candidates have to pay Rs. 1400. Whereas to appear in both groups in a single session, the exam fee is Rs. 2800.
CMA Final examination fee
Particulars | Fee amount | Fee amount(Overseas) |
CMA Final Group 3 or 4 | Rs 1,400 | $100 |
CMA Final Group 3 and 4 | Rs 2,800 | $100 |
Question:Is it important to fill the CMA Final exam application form?
Answer:
Yes, candidates who want to appear in CMA Final exam for any session should mandatorily fill the exam application form.
Question:What will be the mode of CMA Final exam?
Answer:
CMA Final exam 2022 will be conducted in an online centre based mode.
Question:What is the last date to register for CMA Final exam 2023 (June)?
Answer:
The last date to register for June 2023 session is January 31, 2023.
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!