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  • 18 Dec 2017
CMA : Cost and Management Accountant

Information on CMA

  • One gets a qualification of Statutory Cost Auditor on completion of CMA.
  • The qualification is awarded by ICMAI.

Jobs Opportunities

  • One can get employment in mid to large sized organizations.
  • There are also opportunities to practice as self - employed professional.

Structure of the course :

  • There are three levels to CMA:
    • Foundation
    • Intermediate
    • Final
  • It take three years to get qualified as a CMA.

CMA Foundation Level

CMA Foundation Subjects

  • Paper - 1 Fundamentals of Economics and Management
  • Paper - 3 Fundamentals of Laws & Ethics
  • Paper - 2 Fundamentals of Accounting
  • Paper - 4 Fundamentals of Business Mathematics and Statistics

Final Exam Requirement

To pass/qualify at the examination a student has to obtain a minimum of 40% in each paper and a aggregate of 50% in all the papers of a module together, failing which the student has to reappear in all the papers of the module again.

Exam Dates

  • June Examination [ Third Week of June (15th to 18th) ]
  • December Examination [ Third Week of December (14th to 17th) ]
Knowledge Academy

CMA Intermediate Level

CMA Intermediate Subjects*

Group I

  • Paper 5 : Financial Accounting
  • Paper 6 : Laws, Ethics and Governance
  • Paper 7 : Direct Taxation
  • Paper 8 : Cost Accounting and Financial Management

Group II

  • Paper 9 : Operations Management and Information System
  • Paper 10 : Cost & Management Accountancy
  • Paper 11 : Indirect Taxation
  • Paper 12 : Company Accounts and Audit

Final Exam Requirement

To pass/qualify at the examination a student has to obtain a minimum of 40% in each paper and a aggregate of 50% in all the papers of a module together, failing which the student has to reappear in all the papers of the module again.

Exam Dates:

  • June Examination
    Second Week of June
  • December Examination
    Second Week of December

CMA Final Level

CMA/CWA Final Subjects*

Group III

  • Paper 13 : Corporate Laws and Compliance
  • Paper 14 : Advanced Financial Management
  • Paper 15 : Business Strategy and Strategic Cost Management
  • Paper 16 : Tax Management and Practice

Group IV

  • Paper 17 : Strategic Performance Management
  • Paper 18 : Corporate Financial Reporting
  • Paper 19 : Cost and Management Audit
  • Paper 20 : Financial Analysis and Business Valuation

Final Exam Requirement

  • To pass a student has to obtain a minimum of 40% in each paper and an aggregate of 50% in all the papers of group together, failing which the student has to reappear in all the papers again.
  • Even if the student appears in both the groups together each group will be considered separately for assessing the result.

Exam Dates:

  • June Examination
    Second Week of June
  • December Examination
    Second Week of December