- Home
- Commerce Exams
- CMA Intermediate Exam
CMA Inter Exam 2023 - Result (Out), Date, Registration, Syllabus, Admit Card
Exam Date 10 Dec, 2023
Latest Update for CMA Intermediate
- 26 Sep 2023:
- 07 Jul 2023:
- 21 Mar 2023:
CMA Inter/Final December 2022 result out, to download scorecard - Click here
Stay up-to date with CMA Intermediate News
About CMA Intermediate 2023
CMA Intermediate December 2023: The Institute of Cost Management Accountants of India (ICMAI) the CMA exam dates of December 2023 session. The CMA Dec 2023 exams will be held from December 10-17, 2023. The institute will release the CMA Inter Dec 2023 admit card tentatively one week before the exam. The CMA Dec 2023 application form closed on October 10, 2023. Candidates could apply online by visiting the official website - icmai.in. The CMA Inter registration window for December session closed on July 31.
CMA Intermediate June 2023 - The Institute of Cost Accountants of India (ICMAI) declared the CMA Inter June 2023 result on September 26, 2023. Earlier it conducted CMA Inter 2023 exams for June session from July 15 to 22, 2023. Candidates who had registered for the programme will have to fill out the CMA exam form June 2023 and submit the examination fee. The programme registration window for CMA Intermediate June 2023 examination has been closed on February 10, 2023. Candidates who register for the examination got their CMA Intermediate 2023 admit card around 10 days before the examination.
ICSI signs MoU with ICMAI
#ICSI signs MoU with #ICMAI for reciprocal exemption of papers to each other's students @MCA21India @nsitharaman @nsitharamanoffc@Rao_InderjitS @ManishGuptaRMG @PreetiKBanerjee pic.twitter.com/DrFDIIJiQp
— The Institute of Company Secretaries of India (@icsi_cs) April 24, 2023
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.
Exemption to CAT Pass out Students for pursuing CMA Course under Syllabus 2022
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.
What is the CMA Intermediate Exam?
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.
CMA Intermediate Exam Pattern
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) |
CMA Intermediate Qualifying Marks
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.
CMA Inter June 2023 Pass Percentage June 2023 - 2016 Syllabus
| Candidates appeared for | No. of candidates appeared | No. of candidates passed | % of pass | |
| I | Group I only | 17084 | 1089 | 6.37 |
| II | Group II only | 14551 | 2391 | 16.43 |
| II | Both groups | |||
| Passed in either one of the group | 10096 | 446 | 4.42 | |
| Passed both groups | 304 | 3.01 | ||
CMA Inter June 2023 Pass Percentage June 2023 - 2022 Syllabus
| Candidates appeared for | No. of candidates appeared | No. of candidates passed | % of pass | |
| I | Group I only | 7892 | 595 | 7.54 |
| II | Group II only | 1277 | 132 | 10.34 |
| III | Both groups | |||
| Passed in either one of the group | 2622 | 239 | 9.11 | |
| Passed both groups | 456 | 17.39 | ||
CMA Intermediate 2023 Highlights
| Full Exam Name | CMA Intermediate |
| 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 | Offline |
| Exam Duration | 3 Hours |
CMA Intermediate 2023 Important Dates
Upcoming Dates and Events
10 Dec, 2023
Exam - Paper 5 | Mode: Offline Today
11 Dec, 2023
Exam - Paper 9 | Mode: Offline
12 Dec, 2023
Exam - Paper 6 | Mode: Offline
13 Dec, 2023
Exam - Paper 10 | Mode: Offline
14 Dec, 2023
Exam - Paper 7 | Mode: Offline
15 Dec, 2023
Exam - Paper 11 | Mode: Offline
16 Dec, 2023
Exam - Paper 8 | Mode: Offline
17 Dec, 2023
Exam - Paper 12 | Mode: Offline
21 Feb, 2024
Result - December session | Mode: Online
Past Dates and Events
17 Oct, 2023
Application - Last date to register for CMA Intermediate December 2023 session | Mode: Online
17 Oct, 2023
Last date to fill exam form with late fee of RS.500/- for December 2023 | Mode: Online
17 Oct, 2023
Application Correction - Last date-December session | Mode: Online
10 Oct, 2023
Last date to fill exam form for December 2023 - Start Date | Mode: Online
26 Sep, 2023
Result - June session | Mode: Online
15 Jul, 2023 - 22 Jul, 2023
Exam - June session | Mode: Offline
21 May, 2023
Application Correction - Last date for making correction/update/change in online examination application form | Mode: Online
10 Feb, 2023
Application - June session - Last date to register for June 2023 exam - Start Date | Mode: Online
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-
- Passed Senior Secondary School Examination (10+2) and CMA Foundation Course of the Institute of Cost Accountants of India
OR
- Candidate should be graduate in any discipline other than Fine Arts/ Foundation (Entry Level) Part I Examination of CAT of the Institute/ Foundation (Entry Level) Part I Examination and Competency Level Part II Examination of CAT of the Institute.
OR
- Passed Foundation of ICSI/Intermediate of ICAI along with Class 10+2
Mode of Application : Online
Mode of Payment : Net Banking | Credit Card | Debit Card | BHIM | Other
The exam form of CMA Inter Decemher 2023 closed on October 17, 2023. Candidates could apply online through the official website - icmai.in to fill the exam form. Registration for CMA Intermediate course is opened throughout the year however, candidates need to track the registration cutoff dates before filling the application form. CMA registration for December 2023 was extended till August 10, 2023.
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 2023
There are two modes to register for CMA Intermediate exams:
Oral
Postal (E-learning)
Steps to apply for CMA Intermediate course -
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
Registration Fees 2023
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 |
Financial accounting (FAC)-accounting basics
Fundamentals of accounting |
|---|
| Accounting-meaning, scope and significance of accounting, accounting principles, concepts and conventions, capital and revenue transactions, depreciation, rectification of errors |
Accounting for special transactions |
|---|
| Bill of exchange, consignment, joint venture, insurance claims (loss of stock and loss of profit) |
Financial accounting (FAC)-preparation of financial statements
Preparation of final accounts of profit oriented organizations, non-profit organizations and from incomplete records |
|---|
| Preparation of financial statements of profit oriented organizations: P and L account, balance sheet |
| Preparation of financial statements of non-profit making organizations: Preparation of receipts and payments account, income and expenditure account and balance sheet |
| Preparation of financial statements from incomplete records (single entry) |
Partnership accounts |
|---|
| Admission, retirement, death, treatment of joint life policy, dissolution of partnership firms including piecemeal distribution, amalgamation of partnership firms, conversion of partnership firm into a company and sale of partnership firm to a company |
Financial accounting (FAC)-self balancing ledgers, royalties, hire purchase and installment system, branch and departmental accounts
Self-balancing ledger |
|---|
Royalty accounts, hire purchase, and installment system |
|---|
Branch and departmental accounts |
|---|
Financial accounting (FAC)-accounting in computerized environment and accounting standards
Computerized accounting system |
|---|
| Features, significance, grouping of accounts, ledger hierarchy, accounting packages, and their selection criteria |
Accounting standards |
|---|
Laws and ethics (LNE)-commercial laws
Indian contracts act, 1872 |
|---|
| Essential elements of a contract, offer and acceptance |
| Void and voidable agreements |
| Consideration |
| Legality of object |
| E-contracts |
| Constraints to enforce contractual obligations |
| Quasi-contracts, contingent contracts, termination or discharge of contracts |
| Special contracts: Indemnity and guarantee; bailment and pledge; laws of agency |
Sale of goods act, 1930 |
|---|
| Definition |
| Transfer of ownership |
| Conditions and warranties |
| Performance of the contract of sale |
| Rights of unpaid vendor |
| Auction sales |
Negotiable instruments act, 1881 |
|---|
| Definition and features of negotiable instrument |
| Crossing, endorsement, and material alteration |
| Acceptance, assignment, and negotiation |
| Rights and liabilities of parties |
| Dishonor of a negotiable instrument |
Indian partnership act, 1932 |
|---|
| Nature of partnership |
| Rights and liabilities of partners |
| Formation, reconstitution, and dissolution of firms |
Limited liability partnership act, 2008 |
|---|
| Concept, formation, membership, functioning |
| Dissolution |
Laws and ethics (LNE)-industrial laws: Objects, scope, and applicability of the following acts
Factories act, 1948 |
|---|
Payment of gratuity act, 1972 |
|---|
Employees provident fund act, 1952 |
|---|
Employees state insurance act, 1948 |
|---|
Payment of bonus act, 1965 |
|---|
Minimum wages act, 1948 |
|---|
Payment of wages act, 1936 |
|---|
Pension fund regulatory and development authority act, 2013 |
|---|
Laws and ethics (LNE)-corporate laws
Companies act, 2013 |
|---|
| Company types, promotion, formation and related procedures i.e., sec 1 to sec 122 of companies act, 2013 |
| Director-role, responsibilities, qualification, disqualification, appointment, retirement, resignation, removal, remuneration and powers, directors identification number |
Laws and ethics (LNE)-ethics
Business ethics |
|---|
| Ethics-meaning, importance, nature, and relevance to business |
| Values and attitudes of professional accountants |
| Seven principles of public life-selflessness, integrity, objectivity, accountability, openness, honesty, and leadership |
| Ethics in business |
Direct taxation (DTX)-income tax act basics
Introduction to income tax act, 1961 |
|---|
| Constitutional validity |
| Basic concepts and definitions |
| Capital and revenue receipts |
| Basis of charge and scope of total income |
| Residential status and incidence of tax (excluding section 9A) |
Incomes which do not form part of total income (section 10, 11 to 13A) |
|---|
Direct taxation (DTX)-heads of income and computation of total income and tax liability
Heads of income and computation of total income under various heads |
|---|
| Salaries |
| Income from house property |
| Profits and gains of business or profession (excluding sections 42 to 44DB but including sections 43A, 43B, 43AA, 44AB, 44AD, 44ADA, and 44AE) |
| Capital gains |
| Income from other sources |
Clubbing provisions, set off and carry forward of losses, deductions |
|---|
| Income of other persons included in assessee’s total income |
| Aggregation of income and set off and carry forward of losses |
| Deductions in computing total income |
| Rebates and reliefs |
| Applicable rates of tax and tax liability |
Assessment of income and tax liability of different persons |
|---|
| Taxation of individual (including amount but excluding non-resident) |
| Hindu undivided family (HUF) |
| Firms, LLP and association of persons |
| Co-operatives societies |
Direct taxation (DTX)-tax management, administrative procedure and ICDS
TDS, TCS, and advance tax |
|---|
| Tax deduction at source (excluding sections relevant to non-residents) |
| Tax collected at source |
| Advance tax |
Administrative procedures |
|---|
| Return and PAN |
| Intimation |
| Brief concepts of assessment u/s 140A, 143, and 144 |
ICDS |
|---|
| Basic concepts of ICDS |
Cost accounting (CAC)-introduction to cost accounting
Introduction to cost accounting |
|---|
| Definition, scope, objectives and significance of cost accounting, its relationship with financial accounting and management accounting |
| Cost objects, cost centers, and cost units |
| Elements of cost |
| Classification of costs |
Cost ascertainment-elements of cost |
|---|
| Material costs: (i) Procurement of materials, (ii) inventory management and control, (iii) inventory accounting and valuation, (iv) physical verification, treatment of losses, (v) scrap, spoilage, defectives, and wastage |
| Employee costs: (i) Time keeping, time booking, and payroll, (ii) labour turnover, overtime, and idle time, (iii) principles and methods of remuneration and incentive schemes, (iv) employee cost reporting and measurement of efficiency |
| Direct expenses |
| Overheads: (i) Collection, classification and apportionment and allocation of overheads, (ii) absorption and treatment of over or under absorption of overheads, (iii) reporting of overhead costs |
Cost accounting standards (basic understanding only) (CAS 1 to CAS 24) |
|---|
Cost bookkeeping |
|---|
| Cost accounting records, ledgers, and cost statements |
| Items excluded from cost and normal and abnormal items/ cost |
| Integral accounts |
| Reconciliation of cost accounting records with financial accounts |
| Infrastructure, educational, healthcare, and port services |
Cost accounting (CAC)-methods of costing
Methods of costing |
|---|
| Job costing |
| Batch costing |
| Contract costing |
| Process costing-normal and abnormal losses, equivalent production, joint and by products |
| Operating costing or service costing-transport, hotel, and hospital |
Cost accounting (CAC)-cost accounting techniques
Cost accounting techniques (basic understanding only) |
|---|
| Marginal costing: (i) Meaning of marginal cost and marginal costing, (ii) absorption costing vs marginal costing, (iii) break-even analysis, (iv) margin of safety, (v) application of marginal costing for decision making (simple problems only) |
| Standard costing and variance analysis: (i) Concept of standard cost and standard costing, (ii) advantages and limitations, (iii) computation of variance relating to material and labour costs only |
| Budget and budgetary control (simple problems only): (i) Concepts, types of budgets, (ii) budgetary control vs. standard costing, (iii) advantages and limitations, (iv) preparation of budgets (simple problems only) |
Operations management and strategic management (OMSM)-operations management
Operations management introduction |
|---|
| Scope, characteristics of modern operations functions-recent trends in production/ operations management |
Operations planning |
|---|
| Demand forecasting, capacity planning, capacity requirement planning, facility location, facility layout, resource aggregate planning, material requirements planning, manufacturing resource planning, economic batch quantity |
Designing of operational systems and control |
|---|
| Product design, process design-selection, product life cycle, process planning, process selection |
Production planning and control |
|---|
| Introduction, control measures, time study, work study, method study, job evaluation, job allocation (assignment technique), scheduling queuing models, simulation and line balancing, optimum allocation of resources, lean operations, JIT |
| Transportation model and linear programming technique (formulation of equations only) |
Productivity management and quality management |
|---|
| Measurement techniques of productivity index, productivity of employee, productivity of materials, productivity of management resources, productivity of other factors-productivity improving methods, TQM basic tools and certification, ISO standards basics |
Project management |
|---|
| Project planning, project life cycle, Gantt charts, PERT, and CPM |
Economics of maintenance and spares management |
|---|
| Break down maintenance, preventive maintenance, routine maintenance, replacement of machine, spare parts management |
Operations management and strategic management (OMSM)-strategic management
Strategic management introduction |
|---|
| Vision-mission and objective |
Strategic analysis and strategic planning |
|---|
| Situational analysis, SWOT analysis, portfolio analysis, BCG matrices, stages in strategic planning, alternatives in strategic planning |
Formulation and implementation of strategy |
|---|
| Strategy formulation function wise (production strategy, marketing strategy, manpower strategy), structuring of organisation for implementation of strategy, strategic business unit, business process re-engineering |
Cost and management accounting and financial management (CMFM)-cost and management accounting
Cost and management accounting |
|---|
| Introduction to management accounting-relationship between management accounting and cost accounting |
Decision-making tools |
|---|
| Marginal Costing: Break even analysis and cost-volume-profit analysis; break-even charts and profit charts; differential cost analysis; stock valuation under marginal costing vs absorption costing; applications of marginal costing in decision making |
| Transfer pricing-determination of inter-departmental or inter-company transfer price |
Budgeting and budgetary control |
|---|
| Budgetary control and preparation of functional and master budgeting |
| Fixed, variable, semi-variable budgets |
| Zero based budgeting (ZBB) |
Standard costing and variance analysis |
|---|
| Computation of variances for each of the elements of costs, sales variances, investigation of variances-valuation of stock under standard costing-uniform costing and inter-firm comparison |
Learning curve |
|---|
| Concept of learning curve and its application |
Cost and management accounting and financial management (CMFM)-financial management
Introduction to financial management |
|---|
| Meaning, objectives, scope of financial management, sources of finance, introduction to financial markets |
Tools for financial analysis and planning |
|---|
| Financial ratio analysis, fund flow analysis, cash flow analysis |
Working capital management |
|---|
| Working capital management, financing of working capital |
Cost of capital, capital structure theories, dividend decisions and leverage analysis |
|---|
| Meaning of cost of capital, computation of cost of capital, capital structure theories and dividend decisions theories (Walters, MM, Gordon models), leverage analysis |
Capital budgeting-investment decisions |
|---|
| Concept of capital budgeting, non-discounted and discounted cash flow method, ranking of projects |
Indirect taxation (ITX)-canons of taxations, indirect tax GST
Goods and services tax act and rules |
|---|
| Introduction: (i) What is GST, (ii) one nation-one tax, (iii) Dual GST model: (a) Central goods and services tax act, 2017 (CGST), (b) state goods and services tax act, 2017 (SGST), (c) union territory goods and services tax act, 2017 (UTGST) |
| Introduction: (iii) Dual GST model-(d) integrated goods and services tax act, 2017 (IGST), (iv) goods and services tax network (GSTN): (a) Functions of GSTN (i.e. role assigned to GSTN) constitution (101st amendment) act, 2016 GST council |
| Introduction: (iv) Goods and services tax network (GSTN)-(b) guiding principle of the GST council, (c) functions of the GST council, (v) definitions under CGST laws |
Levy and collection of tax |
|---|
| Scope of supply (section 7 of CGST act, 2017) |
| Section 7(1) (a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business |
| Section 7(1)(b) of CGST act, 2017, import of services for a consideration whether or not in the course or furtherance of business |
| Section 7(1)(c) of the CGST act, 2017 the activities specified in schedule I, made or agreed to be made without a consideration: (a) permanent transfer/ disposal of business assets, (b) supply between related persons or distinct persons |
| Section 7(1)(c) of the CGST act, 2017 the activities specified in schedule I, made or agreed to be made without a consideration: (c) Supply to agents or by agents, (d) importation of services |
| Section 7(1)(d) of the CGST act, 2017, the activities to be treated as supply of goods or supply of services as referred to in schedule II: (a) Renting of immovable property, (b) information technology software |
| Section 7(1)(d) of the CGST act, 2017, the activities to be treated as supply of goods or supply of services as referred to in schedule II: (c) Transfer of the right to use any goods for any purpose, (d) composite supply |
| Non-taxable supplies under CGST act, 2017: (a) Section 7(2) (a) activities or transactions specified in schedule III; (b) section 7(2)(b) such activities or transactions undertaken by the central government |
| Non-taxable supplies under CGST act, 2017: (b) section 7(2)(b) such activities or transactions undertaken a state government or any local authority in which they are engaged as public authorities |
| Non-taxable supplies under CGST act, 2017: (b) As may be notified by the government on the recommendations of the council |
| Section 7(3) the transactions that are to be treated as: (a) A supply of goods and not as a supply of services; or, (b) a supply of services and not as a supply of goods. Composite and mixed supplies (section 8 of CGST act, 2017) |
| Meaning of composite and mixed supplies, composite supply, mixed supply, levy and collection, composition levy, exemption from tax, person liable to pay tax, forward charge, reverse charge |
| Person who are required to pay tax under section 9(5) of CGST (i.e. electronic commerce operator) act |
Time, value, and place of supply |
|---|
| Time of supply |
| Place of supply |
| Value of supply |
| Change in rate of tax in respect of supply of goods or services |
Input tax credit |
|---|
| Eligibility for taking input tax credit (ITC) |
| Blocked credits |
| Method of reversal of credits |
| Input tax credit in respect of goods sent for job-work |
| Distribution of credit by input service distributor (ISD) |
Registration under GST law |
|---|
| Persons not liable for registration |
| Compulsory registration |
| Concept of distinct persons under GST |
| Procedure for registration |
| Deemed registration |
| Casual taxable person |
| Non-resident taxable person |
| Cancellation vs revocation of registration |
Tax invoice, credit and debit notes and other documents under GST |
|---|
Accounts, other records |
|---|
Payment of tax |
|---|
| Computation of tax liability and payment of tax, interest on delayed payment of tax |
TDS and TCS under GST |
|---|
Returns |
|---|
Matching concept under GST |
|---|
GST audit by professionals |
|---|
E-waybills under GST-basics |
|---|
Indirect taxation (ITX)-customs laws
Basic concepts |
|---|
| Introduction, definitions, circumstances of levy |
Types of duties |
|---|
| Introduction |
| Types of duties: (a) Basic customs duty, (b) IGST (replacement of CVD and Spl. CVD), (c) protective duties, (d) safeguard duty, (e) countervailing duty on subsidized articles, (f) anti-dumping duty |
Valuation under customs |
|---|
| Introduction |
| Valuation of imported goods |
| Valuation of export goods |
Import and export procedures |
|---|
| Introduction |
| Import procedures (including warehousing) |
| Export procedures |
| Deemed exports |
| Duty drawback |
Customs (import of goods at concessional rate of duty) rules, 2017 |
|---|
Company accounts and audit (CAA)-accounts of joint stock companies
Accounting of shares and debentures |
|---|
| Issue of shares, rights issue, bonus issue, sweat equity shares, forfeiture of share, buy-back of shares |
| Issue and redemption of preference shares, debentures |
| Underwriting of shares and debentures |
Presentation of financial statements (as per schedule III) |
|---|
| Statement of profit and loss |
| Balance sheet |
Cash flow statement (AS-3) |
|---|
Accounts of banking, electricity, and insurance companies |
|---|
| Accounts of banking company |
| Accounts of an electricity company |
| Accounts of insurance company |
Accounting standards (AS-11, 12, 15, 16, 17, 18, and 19) |
|---|
Company accounts and audit (CAA)-auditing
Auditing concepts |
|---|
| Nature, scope, and significance of auditing |
| Audit engagement, audit program, audit working papers, audit note book, audit evidence and audit report |
| Internal check, internal control, internal audit industry specific |
Provision relating to audit under companies act |
|---|
| Auditor’s qualifications, disqualifications, appointment, remuneration, removal, powers, and duties |
| Cost audit, secretarial audit |
| Reporting requirements under companies act, report vs certificate, contents of the reports and qualifications in the report |
| Miscellaneous audit: (i) Branch audit, joint audit, (ii) audit of shares and debentures, (iii) audit of divisible profits and dividends, (iv) statutory auditors vs. internal auditors |
| Miscellaneous audit: (v) auditing and assurance standards relating to audit of inventories and audit of fixed assets, (vi) auditing of different types of undertaking-education, hospital, co-operative societies, banks, trusts, municipalities, Panchayats |
For preparatory purposes, candidates should refer to the official CMA Intermediate 2023 study material provided by ICMAI. Toppers and experts also suggest future aspirants to refer to the previous year CMA Intermediate question papers to get an overview of the type of questions asked in the exam. 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.
CMA Intermediate Dec 2019 question paper
Exam Name | Download link |
Financial Accounting | |
Laws and Ethics | |
Direct Taxation | |
Cost Accounting | |
Operations Management and Strategic Management | |
Cost & Management Accounting and Financial Management | |
Indirect Taxation | |
Company Accounts and Audit |
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.
Exam Pattern of CMA Intermediate 2023
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 |
The Institute of Cost Accountants of India will release the CMA Intermediate December 2023 admit card in online mode. The admit card for both June and December session exams are released separately. 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.
How to download CMA intermediate admit card?
Step by step process given below can be followed by candidates to download the CMA Intermediate 2023 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
Details mentioned on CMA Intermediate Admit card 2023
Given below details will be mentioned on the admit card:
- Candidate’s Name
- Registration Number
- Candidate’s Roll Number
- Photograph
- Signature
- Name and code of centre
- Name and address of the allotted test centre
In case of any discrepancy with the details mentioned in the admit card, candidates should get it corrected immediately.
Documents Required at Exam
- CMA Intermediate admit card in physical form
- Government ID Proof such as Aadhaar card/ pan card/ voter ID card
ICMAI will announce the CMA Inter December 2023 result in online mode tentatively in January 2024. Candidates will be able to check their CMA Intermediate results 2023 for December 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 2023. Earlier the institute had announced the CMA Intermediate result June 2023 on September 26, 2023.
Steps to check CMA Intermediate result 2023
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 2023 result will appear on the screen; download and save for future reference
CMA Intermediate Passing criteria
To qualify CMA Intermediate 2023 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.
General Information
Frequently Asked Questions (FAQs)
Question:What does ICMAI releases the CMA Inter result?
Answer:
Candidates can check the CMA Intermediate result after 30 days of conducting the exams.
Question:What is the mode of CMA Intermediate exam 2023?
Answer:
CMA Intermediate exams will be held in an offline-centre-based mode across various Indian exam centres and overseas.
Question:What is the CMA Intermediate exam form fee?
Answer:
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 |
Question:Is it important to fill the CMA Intermediate exam form even when I have already filled the application form?
Answer:
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.
Question:What is the CMA Intermediate 2023 registration fee?
Answer:
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.
Question:Can I appear in CMA Intermediate exams without giving CMA Foundation exam?
Answer:
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
Question:When is the last date to register for CMA Intermediate June 2023 session exams?
Answer:
The cut off date to register for the June session CMA Inter 2023 exams is January 31, 2023.
Questions related to CMA Intermediate
what us mean by cma exam? cma exam is usefull for our life feature
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.
Answer laterI want admission in CMA intermediate
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
as i have cleared my cma foundation in jan 2022 so can i give cma inter in dec 2022
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
Kya Cma me admission lene ke liye fees pura paid krna hoga ya Jan last tak mai 1st installemt paid krne ke bad feb last tak 2nd installment paid kr sakta hu for june exam.
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 December.
Whats the eligibility for admission?
please provide us some more details is your question is incomplete we don't know what you are asking so please come up with a fresh question mentioning all the detail details so that we can understand your query and answer the query properly hope you understand
CMA Intermediate Updates and Notifications
Other Trending Articles
