CMA courses are becoming increasingly popular among commerce students, particularly those who want to pursue a career in Cost and Management Accounting (CMA).
What is the CMA Course ?
CMA – Cost & Management Accounting
CMA courses are designed to develop young minds into future corporate leaders, thus choosing CMA as a career path is a wise decision.
Currently, the CMA course is gaining enormous popularity among commerce students, particularly students who want to make it big in the field of Cost and Management Accounting. If you’re interested in learning more about the CMA course in India, keep reading to learn everything you need to know.
Duration of the CMA Course
The CMA programme is divided into three levels:
- Foundation
- Inter and
- Final
The duration of the course is 3 years.
Eligibility for the CMA Course
Before enrolling for the CMA programme, you should first learn about the entrance requirements.
The following are the eligibility requirements for the CMA course:
Foundation Course
- A candidate must have completed Class 10 or an equivalent examination from a recognised Board or Institution.
- Passed Senior Secondary Examination under a recognised Board’s 10+2 scheme or an Examination recognised by the Central Government as equivalent thereto, or has passed the National Diploma in Commerce Examination held by the All India Council for Technical Education or any State Board of Technical Education under the authority of the said All India Council, or the Diploma in Rural Service Examination held by the National Council of Higher Education.
Intermediate Course
- Passed Senior Secondary School Examination (10+2) and the Institute of Cost Accountants of India Foundation Course/Graduation in any discipline other than Fine Arts/ Foundation (Entry Level) Part I Institute/Foundation CAT Examination (Entry Level) Part 1 Exam and Competency Level Part II of the Institute’s CAT Exam.
- ICSI Foundation/ICAI Intermediate, as well as 10+2.
Final Course
- Passed the Institute’s Intermediate course and completed 15 months of practical training.
Fees Structure for the CMA Course
The details for CMA Foundation, Intermediate, and Final course:
Level of the CMA Course | Fees |
Foundation | ₹ 6,000 |
Intermediate | ₹ 22,000 |
Final | ₹ 25,000 |
Registration of the CMA Course
Important Dates for registration :
Admission to the ICAI foundation course is available throughout the year. Students wishing to sit for the June Term Examination should apply before the 31st January of that year, and those wishing to sit for the December Term Examination should apply before the 31st July of that year.
Enrol for the CMA Course
Candidates can register for the CMA course online. The following procedures can be taken to successfully register for the course:
- Go to the institute’s official website and select the CMA registration method.
- Fill in all of the essential information and then click on save and continue.
- Upload the registration paperwork and then click Submit.
- Use an online payment method to pay the course fees.
- Please print the application form for future reference.
Required documents for registration:
- Passport-sized photo
- Specimen signature
- Class 10th Marksheet
- Class 12th Marksheet
- Graduation degree and Certificates (if applicable)
- CMA Intermediate Pass (both Group-I & Group-II) Marksheet/Certificate (For candidates applying for CMA Final Course)
Exam Details for CMA – Form, Schedule and Pattern
Application Form
Candidates must apply for the Foundation, Intermediate, and Final Examinations before the application deadline.
The examination/application form can be submitted by following the steps outlined below:
- Visit ICMAI’s official website at https://icmai.in/
- Select the ‘Admissions’ tab.
- Select the course to which you want to apply.
- Fill in the blanks with your personal information, address information, and qualification information.
- Pay the application cost for your chosen course and submit the application form.
CMA Course Application Fee
Exam | Application Fee |
Foundation Course | ₹ 1,200 |
Intermediate Course (Single Group) | ₹ 1,200 |
Intermediate Course (Both Groups) | ₹ 2,400 |
Final Course (Single Group) | ₹ 1,400 |
Final Course (Both Groups) | ₹ 1,800 |
Schedule of the Exams
CMA tests are given twice a year, in June and December. Students who wish to take the June Term Examination should register before the 31st of January of that year, and those who wish to take the December Term Examination should register before the 31st of July of that year.
Pattern of the Exams
CMA is a descriptive (pen and paper method) test with 100 marks for each subject and three hours for each examination.
Exam Admit Card of the CMA Course
The CMA institute sends out admit cards to candidates 15 days before the exam. Candidates must print their admission cards and bring them to the exam centre, along with one photo ID that has been approved by government officials.
How do I get my CMA Admit Card?
- Vist the icmai.in/studentswebsite/index.php website
- Select the Examination tab
- Choose ‘admit card’ from the dropdown options
- Select the exam for which you are preparing
- Select Print Admit Card
Contents on CMA Admit Card
- Name of the Candidate
- Signature and Photograph of the candidate
- Roll Number
- Time and Examination Centre
- Instructions for the examination
- Space for invigilator’s signature
Syllabus & Subjects of the CMA Course
The CMA programme has three levels: Foundation, Intermediate, and Final. The new CMA syllabus for the Foundation course includes basic or fundamental accounting and management concepts, whereas the syllabus for the Intermediate and Final Course is divided into two groups that include advanced-level accounting, cost, management, laws, and so on.
The following is the complete subject list for the CMA course:
Foundation Course:
- Fundamentals of Economics And Management
- Fundamentals of Accounting
- Fundamentals of Laws and Ethics
- Fundamentals of Business Mathematics and Statistics
Intermediate Course:
Group I-
- Financial Accounting
- Laws and Ethics
- Direct Taxation
- Cost Accounting
Group II-
- Operations Management & Strategic Management
- Cost & Management Accounting and Financial Management
- Indirect Taxation
- Company Accounts & Audit
Final Course:
Group I-
- Corporate Laws & Compliance
- Strategic Financial Management
- Strategic Cost Management – Decision Making
- Direct Tax Laws and International Taxation
Group II-
- Corporate Financial Reporting
- Indirect Tax Laws and Practice
- Cost and Management Audit
- Strategic Performance Management and Business Valuation
Study Material for the CMA Course
The CMA programme necessitates a significant amount of hard work and devotion. Students should concentrate on the study material offered by the institute when studying for CMA exams. In addition to the institute’s study materials, enrolling in online test series is recommended for improved exam success. Candidates should also consult the institute’s website for prior year’s questions and answers.
Results of the CMA Course
To qualify the CMA exams, a candidate must score a minimum of 40% in each topic and an aggregate of 50% or higher.
How do I check the CMA results?
CMA results are posted on the institute’s website and can be viewed by following the steps outlined below:
- Visit the official website: icmai.in/studentswebsite/index.php
- Click on the examination tab
- Select the ‘result’ option from the dropdown menu
- Click on the exam for which you had appeared
- Enter the identification number and click on “ view result”
- The result will appear on the screen
CMA Exams – Pass Percentage for Previous attempts :
Examination Level | Pass Percentage |
Foundation | 75.88 |
Intermediate Group I | 40.76 |
Intermediate Group II | 65.24 |
Intermediate (Passed in either one of the groups) | 13.82 |
Intermediate (Passed in both the groups) | 51.63 |
Final Group III | 34.02 |
Final Group IV | 57.13 |
Final (Passed in either one of the groups) | 31.90 |
Final (Passed in both the groups) | 38.45 |
Career Options after the CMA Course
CMA offers doors to opportunity to advance in your career. It has the potential to bring you a top-level managerial position.
Following completion of CMA, you may pursue the following career paths:
- Finance Manager
- Financial Analyst
- Chief Financial Officer
- Financial Controller
- Corporate Controller
- Chief Investment Officer
- Cost Accountant
In India, the average income for a newbie CMA is ₹ 7,00,000 per annum. However, this figure could rise to ₹ 20,00,000 depending on your skills.
CMAs can make as much as they want with experience and a well-developed skill set.
CMA Course 2023: Eligibility, Duration, Registration & Exams – Commerce Learning
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