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Institute of Cost Accountants of India (ICMAI)
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परीक्षा सारांश
अवलोकन
आयोजक संस्था
Institute of Cost Accountants of India (ICMAI)
आपको क्या मिलेगा
Cost & Management Accountant qualification
नवीनतम सामग्री चक्र
2026
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Complete exam guide
Eligibility, pattern, syllabus, dates and official resources in one structured view.
EligibilityPending verification
Exam patternPending verification
Qualification pathway
Clear each applicable stage in order
Final selection or admission still depends on the published cutoff or merit list and any applicable counselling, document, medical, preference and vacancy rules.
Selection sequence
- 1
Foundation Course Examination (Syllabus 2022)
RequiredFoundation Result Due: 2026-07-09
- 2
Intermediate Course Examination (Syllabus 2022)
Required - 3
Final Course Examination (Syllabus 2022)
RequiredInter Final Result Due: 2026-08-05
Paper and stage details
What each stage contains
Foundation Course Examination (Syllabus 2022)
Multiple Choice Questions through offline OMR based from CentreQuestions
Not stated
Maximum marks
Not stated
Duration
Not stated
Intermediate Course Examination (Syllabus 2022)
Questions
Not stated
Maximum marks
Not stated
Duration
Not stated
Final Course Examination (Syllabus 2022)
Questions
Not stated
Maximum marks
Not stated
Duration
Not stated
SyllabusPending verification
सभी 22 विषय और 231 अध्याय शामिल हैं — कुल 1,188 टॉपिक में से 420 यहाँ दिखाए गए हैं।कुछ भी हटाया नहीं गया है। हर विषय में उसकी पूरी टॉपिक सूची का लिंक मौजूद है।
Fundamentals of Business Laws and Business Communication (FBLC)
Introduction
- Sources of Law
- Legislative Process in India
Indian Contracts Act, 1872
- Essential Elements of a Contract, Offer and Acceptance
- Void and Voidable Agreements, No Consideration No Contract
Sale of Goods Act, 1930
- Definition
- Transfer of Ownership
Negotiable Instruments Act, 1881
- Characteristics of Negotiable Instruments
- Definitions of Promissory Note, Bill of Exchange and Cheque
Business Communication
- Introduction to Business Communication
- Features of Effective Business Communication
इस विषय के 44 टॉपिक में से 10 दिखाए गए हैं।सभी 44 टॉपिक देखें →
Fundamentals of Financial and Cost Accounting (FFCA)
Accounting Fundamentals
- Understanding of Four Frameworks of Accounting (Conceptual, Legal, Institutional and Regulatory) and Forms of Organization
- Accounting Principles, Concepts and Conventions
Accounting for Special Transactions
- Consignment
- Joint Venture
Preparation of Final Accounts
- Preparation of Financial Statements of Sole Proprietorship
- Income Statement, Balance Sheet
Fundamentals of Cost Accounting
- Meaning, Definition, Significance of Cost Accounting, its Relationship with Financial Accounting
- Application of Cost Accounting for Business Decisions
इस विषय के 24 टॉपिक में से 8 दिखाए गए हैं।सभी 24 टॉपिक देखें →
Fundamentals of Business Mathematics and Statistics (FBMS)
Arithmetic
- Ratios, Variations and Proportions
- Time Value of Money and Annuity – Simple and Compound Interest
Algebra
- Set Theory, including Venn Diagram
- Indices and Logarithms (Basic Concepts)
Calculus - Application in Business
- Concept of Calculus and its Application in Business
- Revenue and Cost Function
Statistical Representation of Data
- Diagrammatic Representation of Data
- Frequency Distribution
Measures of Central Tendency and Dispersion
- Mean, Median, Mode, Mean Deviation
- Range, Quartiles and Quartile Deviation
Correlation and Regression
- Scatter Diagram
- Karl Pearson’s Co-efficient of Correlation
Probability
- Concepts and Terminologies
- Primary applications of Probability Theorems
Index Numbers and Time Series
- Uses of Index Numbers, Methods of Construction of Index Number
- Components of Time Series and Calculation of Trend by Moving Average Method
इस विषय के 26 टॉपिक में से 16 दिखाए गए हैं।सभी 26 टॉपिक देखें →
Fundamentals of Business Economics and Management (FBEM)
Basic Concepts
- The Fundamentals of Economics
- Utility, Wealth, Production
Forms of Market
- Pricing of Products and Services in Various Forms of Markets – Perfect Competition, Duopoly, Oligopoly, Monopoly, Monopolistic Competition
- Price Discrimination
Money and Banking
- Money - Types, Features and Functions
- Banking - Definition, Functions, Utility, Principles
Economic and Business Environment
- PESTEL (Political, Economic, Societal, Technological and Legal) Analysis
- Emerging Dimensions of VUCAFU (Volatility, Uncertainty, Complexity, Ambiguity, Fear of Unknown and Unprecedentedness)
Fundamentals of Management
- Introduction to Management
- Stewardship Theory and Agency Theory of Management
इस विषय के 21 टॉपिक में से 10 दिखाए गए हैं।सभी 21 टॉपिक देखें →
Business Laws and Ethics (BLE)
Introduction to Law and Legal System in India
- Introduction to the Constitution of India
- Fundamental Rights
Indian Contracts Act, 1872
- Essential Elements of a Contract, Offer and Acceptance
- Void and Voidable Agreements
Sale of Goods Act, 1930
- Essential Conditions of a Contract of Sale
- Transfer of Ownership
Negotiable Instruments Act, 1881
- Definition and Features of Negotiable Instrument
- Crossing, Endorsement and Material Alteration
Indian Partnership Act, 1932
- Nature of Partnership
- Rights and Liabilities of Partners
Limited Liability Partnership Act, 2008
- Concept, Formation, Membership, Functioning
- Dissolution
Factories Act, 1948
Payment of Gratuity Act, 1972
Employees Provident Fund and Miscellaneous Provisions Act, 1952
Employees State Insurance Act, 1948
The Code on Wages, 2019
Companies Act, 2013
- Company Types, Promotion, Formation and Related Procedures (Sec 1 to Sec 122 of Companies Act, 2013)
- Director - Role, Responsibilities, Qualification, Disqualification, Appointment, Retirement, Resignation, Removal, Remuneration and Powers, Directors Identification Number
Business Ethics and Emotional Intelligence
- Ethics – Meaning, Importance and Nature
- The “Seven Principles of Public Life” – Selflessness, Integrity, Objectivity, Accountability, Openness, Honesty and Leadership
इस विषय के 52 टॉपिक में से 16 दिखाए गए हैं।सभी 52 टॉपिक देखें →
Financial Accounting (FA)
Accounting Fundamentals
- Four Frameworks of Accounting (Conceptual, Legal, Institutional and Regulatory)
- Accounting Principles, Concepts and Conventions
Bills of Exchange, Consignment, Joint Venture
Preparation of Final Accounts of Commercial Organisations, Not-for-Profit Organisations and from Incomplete Records
- Preparation of Financial Statements of Commercial Organisations (other than Corporate Form of Organisation)
- Income Statement
Partnership Accounting
- Admission of Partner
- Retirement of Partner
Lease Accounting
Branch (including Foreign Branch) and Departmental Accounts
Insurance Claim for Loss of Stock and Loss of Profit
Hire Purchase and Installment Sale Transactions
Accounting Standards
- Introduction to Accounting Standards
- GAAP
इस विषय के 38 टॉपिक में से 8 दिखाए गए हैं।सभी 38 टॉपिक देखें →
Direct and Indirect Taxation (DITX)
Basics of Income Tax Act
- Basic Concepts, Basis of Charge and Capital & Revenue Receipts
- Residential Status and Scope of Total Income
Heads of Income
- Salaries
- Income from House Property
Total Income and Tax Liability of Individuals & HUF
- Income of Other Person included in Assesses Total Income (Clubbing of Income)
- Set off and Carry Forward of Losses
Concept of Indirect Taxes
- Concept and Features of Indirect Taxes
- Difference between Direct and Indirect Taxes
Goods and Services Tax (GST) Laws
- Introduction to GST Law
- Levy and Collection of CGST and IGST
Customs Act
- Customs Act-Basic Concepts and Definitions
- Types of Duties
इस विषय के 39 टॉपिक में से 12 दिखाए गए हैं।सभी 39 टॉपिक देखें →
Cost Accounting (CA)
Introduction to Cost Accounting
- Introduction
- Important Cost Accounting Terms
Cost Ascertainment – Elements of Cost
- Material Costs
- Procurement of Materials
Cost Accounting Standards (CAS 1 to CAS 24)
Cost Book Keeping
- Cost Book - Keeping
- Reconciliation of Costing and Financial Profit
Methods of Costing
- Job Costing
- Batch Costing
Cost Accounting Techniques
- Marginal Costing
- Concept of Marginal Cost and Marginal Costing
इस विषय के 47 टॉपिक में से 10 दिखाए गए हैं।सभी 47 टॉपिक देखें →
Operations Management and Strategic Management (OMSM)
Introduction
- Scope
- Characteristics of Modern Operations Functions
Operations Planning
- Demand Forecasting
- Capacity Planning
Designing of Operational Systems and Control
- Product Design
- Process Design and Selection
Application of Operation Research - Production Planning and Control
- Introduction
- Production Planning and Control
Productivity Management and Quality Management
- Measurement Techniques of Productivity Index
- Productivity of Employee
Project Management, Monitoring and Control
- Project Planning
- Project Life Cycle
Economics of Maintenance and Spares Management
- Breakdown Maintenance
- Preventive Maintenance
Introduction
- Introduction to Strategy and Strategic Management
- Alignment of Strategy with Vision, Mission and Culture
Strategic Analysis and Strategic Planning
- Analysis of Business Environment
- PESTEL, Value Chain and Porter’s 5 Framework
Formulation and Implementation of Strategy
- Strategy Formulation - Production Strategy, Supply Chain Strategy, Marketing Strategy, Human Resource Strategy
- Structuring of Organisation for Implementation of Strategy
Digital Strategy
- Introduction
- Digital Transformation for Competitive Advantages
इस विषय के 66 टॉपिक में से 22 दिखाए गए हैं।सभी 66 टॉपिक देखें →
Corporate Accounting and Auditing (CAA)
Accounting for Shares and Debentures
- Issue of Shares, Forfeiture of Shares, Rights Issue, Bonus Issue, Sweat Equity Shares, Employee Stock Option and Stock Purchase Scheme, Buy-back of Shares
- Redemption of Preference Shares, Issue and Redemption of Debentures
Preparation of the Statement of Profit and Loss and Balance Sheet (As per Schedule III of Companies Act, 2013)
- Statement of Profit and Loss (as per Division I of Schedule III)
- Balance Sheet (as per Division I of Schedule III)
Cash Flow Statement
Accounts of Banking, Electricity and Insurance Companies
Accounting Standards
- Conceptual Framework
- Specified Ind AS with Comparative Provisions under AS
Basic Concepts of Auditing
- Nature, Scope, Objectives and Significance of Auditing
- Brief Introduction to Auditing Standards
Provisions Relating to Audit under Companies Act, 2013
- Statutory Audit – Auditor’s Eligibility, Qualifications, Disqualifications, Appointment, Resignation, Rotation, Remuneration, Removal, Rights and Duties, Liabilities, Branch Audit and Joint Audit, Role of Audit Committee
- Cost Audit
Auditing of Different Types of Undertakings
- Audit of Educational Institutions
- Audit of Healthcare Organisations
इस विषय के 33 टॉपिक में से 12 दिखाए गए हैं।सभी 33 टॉपिक देखें →
Financial Management and Business Data Analytics (FMDA)
Fundamentals of Financial Management
- Introduction to Financial Management
- Fundamentals
Institutions and Instruments in Financial Markets
- Financial Institutions
- Reserve Bank of India
Tools for Financial Analyses
- Comparative, Common-Size Financial Statements and Trend Analysis
- Financial Ratio Analysis
Sources of Finance and Cost of Capital
- Sources of Finance
- Long Term and Short Term
Capital Budgeting
- Introduction to Capital Budgeting
- Identification of Cash Flows and Forecasting
Working Capital Management
- Introduction to Working Capital Management
- Theoretical Underpinnings
Financing Decisions of a Firm
- Capital Structure and Capital Stacking
- Collateral
Introduction to Data Science for Business Decision-making
- Meaning, Nature, Properties, Scope of Data
- Types of Data in Finance and Costing
Data Processing, Organisation, Cleaning and Validation
- Development of Data Processing
- Functions of Data Processing
Data Presentation: Visualisation and Graphical Presentation
- Data Visualisation of Financial and Non-financial Data
- Objective and Function of Data Presentation
Data Analysis and Modelling
- Process, Development and Types of Data Analysis
- Data Mining and Implementation of Data Analysis
इस विषय के 108 टॉपिक में से 22 दिखाए गए हैं।सभी 108 टॉपिक देखें →
Management Accounting (MA)
Introduction to Management Accounting
- Conceptual Understanding
- Relationship between Management Accounting and Cost Accounting
Activity Based Costing
- Traditional Cost System
- Definition and Meaning of Activity Based Costing (ABC)
Marginal Costing
- Concept
- Cost-Volume-Profit Analysis
Applications of Marginal Costing in Short Term Decision Making
- Pricing Decision
- Make or Buy decisions
Transfer Pricing
- Concept
- Methods and Techniques
Standard Costing and Variance analysis
- Material and Labour Variances
- Variable Overhead Variance
Forecasting, Budgeting and Budgetary Control
- Introduction
- Rationale for Budgets
Divisional Performance Measurement
- Organizations with Multiple divisions, Benefits of Decentralization
- DuPont Analysis
Responsibility Accounting
- Concept of Cost, Revenue, Profit and Responsibility Centres
- Preparation of Responsibility Report
Decision Theory
- Decision Making under Certainty
- Decisions Making under Risk
इस विषय के 65 टॉपिक में से 20 दिखाए गए हैं।सभी 65 टॉपिक देखें →
Corporate and Economic Laws (CEL)
The Companies Act, 2013
- Company Formation and Conversion
- Incorporation of Private Companies, Public Companies, Company Limited by guarantee and Unlimited Companies and their conversions/ reconversion/ re-registration
Insolvency and Bankruptcy Code, 2016
- Definitions
- Corporate Insolvency Resolution Process
Corporate Governance and Social Responsibility and Sustainability
- Corporate Governance Issues and Concepts
- Corporate Governance Practices/Codes in India
SEBI Laws and Regulations
- Raising finance from capital markets –IPO
- Insider Trading
The Competition Act, 2002
- Competition – Meaning, Objectives, Extent and Applicability of:
- Anti-Competitive Agreement
Foreign Exchange Management Act, 1999
- Salient Features of FEMA
- Foreign Direct Investment in India (FDI) – Master Directions on FDI
Laws and Regulations related to Banking Sector
- The Banking Regulation Act, 1949
- Role of Reserve Bank of India
Laws and Regulations related to Insurance Sector
- The Insurance Act, 1938
- The Insurance Regulatory and Development Authority Act, 1999
Specific Legal Provisions related to MSME Sector
- Definition of MSME
- Rights available to MSME, Measures for promotion of MSME under MSMED Act, 2006
Laws and Regulations related to Cyber Security and Data Privacy
- Information Technology Act, 2000 and Rules framed there under, Sensitive Personal Data rules
- Basic Principles of Data Privacy, Data Privacy and Business Intelligence
Laws and Regulations related to Anti-Money Laundering
- The Prevention of Money Laundering Act, 2002
- The Prevention of Money Laundering (Maintenance of Records) Rules, 2005
इस विषय के 67 टॉपिक में से 22 दिखाए गए हैं।सभी 67 टॉपिक देखें →
Strategic Financial Management (SFM)
Investment Decisions, Project Planning and Control
- Measuring Cash Flows, Discounted Cash Flow Technique for Project Evaluation
- NPV and IRR - Conflict and Resolution, The Modified Internal Rate of Return (MIRR), Comparing Projects with Unequal Lives, The Concept of Abandonment Value, Modified Accelerated Cost Recovery System (MACRS)
Evaluation of Risky Proposals for Investment Decisions
- Risk Analysis in Capital Budgeting - Certainty Equivalent Approach, Risk Adjusted Discount Rate, Expected NPV, Standard Deviation of NPV and Use of Normal Distribution, Decision Tree Analysis, Options in Capital Budgeting
- Sensitivity Analysis
Leasing Decisions
- Lease Financing – Evaluation of Lease vs. Buy Options
- Break-Even Lease Rental Determination and Implicit Rate
Securitization
- Definition and Concept and Benefits of Securitization
- Participants in Securitization
Introduction
- Fundamental Analysis
- Technical Analysis
Equity and Bond Valuation and Evaluation of Performance
- Equity Valuation - Discounted Cash Flow Based Valuation, Relative Valuation using Multiples and Weights
- Bond Valuation - Prices & Yields
Mutual Funds
- Meaning, Advantages and Disadvantages, Structure and Types
- Regulations
Portfolio Theory and Practice
- Portfolio Return and Risk, Systematic and Unsystematic Risk, Diversification strategies (Naïve vs the Markowitz Model)
- Optimal Portfolio, Efficient Frontier, Capital Market Line
Asset Pricing Theories
- Single Factor and Multifactor Asset Pricing Theories: CAPM and APT
- Concepts and Applications (including Levered Beta and Unlevered Beta)
Portfolio Performance Evaluation and Portfolio Revision
- Conventional Performance Evaluation
- Market Timing and Style Analysis
Efficient Market Hypothesis
- Definition
- Forms of Market Efficiency
Risks in Financial Market
Financial Derivatives – Instruments for Risk Management
- Introduction to Financial Derivatives
- Forward and Futures – Meaning and Difference, Pricing, Stock Futures, Index based Futures, Hedging through Futures
The International Financial Environment
- International Financial Institutions and Markets
- Sources of Foreign Currency
Foreign Exchange Market
- Introduction – Structure of Foreign Exchange Market
- Foreign Exchange Rate – Meaning, Determinants, Equilibrium Exchange Rate, Exchange Rate Quotations – Meaning, Direct vs. Indirect Quote, American vs. European Quote, Bid-Ask Rate and Spread, Cross Rates
Foreign Exchange Risk Management
- Transaction Exposure
- Translation Exposure
Digital Finance
- Meaning, Traditional Finance vs. Digital Finance
- Digital Finance Ecosystem –
इस विषय के 66 टॉपिक में से 32 दिखाए गए हैं।सभी 66 टॉपिक देखें →
Direct Tax Laws and International Taxation (DIT)
Assessment of Income and Computation of Tax Liability of Various Entities
- Individual including Non-resident
- Company
Tax Management, Return and Assessment Procedure
- Return of Income
- Assessment Procedure including Dispute Resolution Process
Grievance Redressal
- Appeal
- Rectification
Penalties and Prosecutions
Business Restructuring
- Amalgamation
- Demerger
Different Aspects of Tax Planning
CBDT and Other Authorities
E-commerce Transaction and Liability in Special Cases
Income Computation and Disclosure Standards (ICDS)
Black Money Act,2015
- Introduction to Black Money Act
- Highlights of Black Money Act
Case Study
Double Taxation and Avoidance Agreements (DTAA) [Sec.90. 90A and 91]
- Types of DTAA
- Models of DTAAs (OECD and UN)
Transfer Pricing
- Transfer Pricing including Specified Domestic Transactions
- Determination of Arm’s Length Price
GAAR
इस विषय के 30 टॉपिक में से 14 दिखाए गए हैं।सभी 30 टॉपिक देखें →
Strategic Cost Management (SCM)
Introduction to Strategic Cost Management
- Concepts of Strategic Cost Management in Different Stages of Value Chain
- Cost Control and Cost Reduction – Contemporary Techniques
Quality Cost Management
- Managing Quality in Competitive Environment
- Cost of Quality
Decision Making Techniques (Case Study-based Approach)
- Decisions involving Alternative Choices
- Pricing Decisions and Strategies
Activity Based Management and Just in Time (JIT)
- Activity Based Cost Management - Concept, Purpose, Benefits, Stages, Relevance in Decision-making and its Application in Budgeting, Responsibility Accounting, Traditional vs. ABC System – Comparative Analysis
- JIT – Introduction, Benefits, Use of JIT in measuring the Performance
Evaluating Performance
- Variance Analyses
- Investigation of Variances
Linear Programming
Transportation
Assignment
Game Theory
Simulation
Network analysis – PERT, CPM
Learning Curve
Business Application of Maxima and Minima
Business Forecasting Models – Time Series and Regression Analysis
Introduction to Tools for Data Analytics
इस विषय के 33 टॉपिक में से 10 दिखाए गए हैं।सभी 33 टॉपिक देखें →
Cost and Management Audit (CMAD)
Basics of Cost Audit
- Nature and Scope of Cost Audit
- Genesis of Cost Audit
Companies (Cost Records and Audit) Rules, 2014 (as amended)
Cost Auditor
- Definition
- Cost Auditor’s Eligibility, Qualifications, Disqualifications, Appointment, Resignation, Rotation, Remuneration, Removal, Rights and Duties, Liabilities
Overview of Cost Accounting Standards and GACAP
- Cost Accounting Standards
- Guidance Notes on Cost Accounting Standards
Cost Auditing and Assurance Standards
- Cost Auditing Standards - Overview
Cost Audit Programme
- Introduction
- Factors in Planning Cost Audit Assignment
Cost Audit Documentation, Audit Process and Execution
- Cost Audit Documentation
- Audit Process
Preparation and Filing of Cost Audit Report
- Introduction
- Critical Elements of Cost Audit Report and Related Evidences (Physical and Digital)
Basics of Management Audit
- Definition
- Nature and Scope
Management Reporting Issues and Analysis
- Introduction
- Performance Analysis
Management Audit in Different Functions
- Corporate Objectives and Culture
- Corporate Services Audit
Evaluation of Corporate Image
- Introduction
- Audit Checks of Different Managerial Functions
Information Systems Security Audit
- Overview
- Compliance and Security Framework
Internal Control and Internal Audit
- Internal Control-Concept
- Objectives of Internal Control
Operational Audit and Internal Audit under Companies Act, 2013
- Introduction
- Preparation for an Audit
Audit of Different Service Organisations
- Audit of Hospitals
- Audit of Hotels
Forensic Audit
- Introduction to Forensic Audit
- Fraud Risk Management
Anti-Money Laundering
- International Standards on Combating Money Laundering and the Financing of Terrorism & Proliferation
- Guidance for a Risk-Based Approach for the Accounting Profession
इस विषय के 94 टॉपिक में से 33 दिखाए गए हैं।सभी 94 टॉपिक देखें →
Corporate Financial Reporting (CFR)
Specific Accounting Standards
- Accounting Policies, Changes in Accounting Estimates and Errors (Ind AS 8)
- Income Taxes (Ind AS 12)
Valuation of Shares (including Determination of Goodwill, Post-valuation of Tangible and Intangible Assets)
Accounting of Financial Instruments
NBFCs – Provisioning Norms, Accounting and Reporting
Accounting for Business Combination and Restructuring
- Introduction
- Accounting for Business Combination (Basic Level) with Simple Examples
Consolidated Financial Statements and Separate Financial Statements
- Introduction to Consolidation
- Concept of Significant Influence, Joint Control and Control as per Ind AS
Recent Developments in Financial Reporting
- 4P Bottom Line Reporting
- Sustainability Reporting and Global Reporting Initiative
Government Accounting in India
- General Principles and Comparison with Commercial Accounting
- Role of Comptroller and Auditor General of India
इस विषय के 49 टॉपिक में से 10 दिखाए गए हैं।सभी 49 टॉपिक देखें →
Indirect Tax Laws and Practice (ITLP)
Supply under GST - A Refresh
- Introduction
- Case Studies and Illustrations on Supply - Taxable, Non-taxable, Exempted, Deemed Supplies, Reverse Charge
Time of Supply (Advanced)
- Introduction
- Domestic Transactions including Reverse Charge
Place of Supply
- Supplies in Territorial Waters
- Detailed discussion on Place of Supply Provisions
Valuation (Advanced)
- Introduction
- Related Party Transactions
Input Tax Credit (Advanced)
- Introduction
- Specific Provisions on Input Tax Credit
Zero Rated Supplies and Deemed Exports
TDS & TCS under GST
E-way Bill
GST Refunds - Inverted Duty Structure and Zero Rated Supplies
GST Returns
- Introduction
- Specific Provisions - Monthly Returns, Matching, Reversal and Reclaim of Input Tax Credit
Accounts and Records
GST Annual Return and GST Audit Return
- Key Points for GST Annual Return and GST Audit
- Approach for GST Audit- Audit Plan, Checklists, Methodology, Management Representations, Reconciliations
Transition to GST (Transitional Provisions)
Dispute Resolution Mechanism under GST
- Demands
Inspection, Search, Seizure, Arrest and Prosecution
Anti-profiteering
- Provisions
Walkthrough of GSTN Portal
Valuation and Related Party Transactions
- Valuation of Imported and Exported Goods
Customs Procedures - Baggage & Courier / Post
- Provision regarding Baggage
Manufacture in Bond
Duty Drawback
Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017
Remission of Duties
Refund
Trade Facilitation Measures
Export Promotion Schemes under Foreign Trade Policy
- Merchandise Exports from India Scheme (MEIS)
Special Economic Zone Scheme (with Amended SEZ Rules)
इस विषय के 45 टॉपिक में से 19 दिखाए गए हैं।सभी 45 टॉपिक देखें →
Strategic Performance Management and Business Valuation (SPMBV)
Introduction to Performance Management
- Performance, Productivity and Efficiency
Performance Measurement, Evaluation and Improvement Tools
- Balanced Score Card
Economic Efficiency of the Firm – Performance Analysis
- Economic Performance Indicator
Enterprise Risk Management
- Risk Management
Fundamentals of Business Valuation
- Purpose of Business Valuation
Laws and Compliance in Business Valuation
- Salient features of the Insolvency and Bankruptcy Code, 2016
Business Valuation Methods and Approaches
- Discounted Cash Flow Analysis (DCF), Comparable Transactions Method, Comparable Market Multiples Method, Market Valuation, Economic Value Added Approach, Free Cash Flow to Equity, Dividend Discount Model, Net Asset Valuation, Relative Valuation
Valuation of Assets and Liabilities
- Valuation of Plant & Machinery
Valuation in Mergers and Acquisitions
- Acquisition Pricing
इस विषय के 77 टॉपिक में से 9 दिखाए गए हैं।सभी 77 टॉपिक देखें →
Risk Management in Banking and Insurance (RMBI)
Introduction to Risk Management
- Concept of Risk
- Risk vs. Uncertainty
- Types of Risk
- Risk Management – Concept and Approaches
- Risk Management Strategies
Interest Rate Risk and Market Risk
- Interest Rate Risk Management
- Concept
- Source
- Term Structure of Interest Rates and Yield Curve
- Interest Rate Risk and Credit Risk
- Measuring Interest Rate Risk
- Interest Rate Risk Measurement and Basel Norms
- Managing Interest Rate Risk
- Market Risk Management
- Market Risk and its Types
- Calculating Market Risk Exposures
- Market Risk and Basel Norms, Value-at-Risk (VaR)
- Sources of Foreign Exchange Risk Exposure
- Foreign Asset and Liability Positions
- Interaction of Interest Rate
- Inflation and Exchange Rates
- Hedging Market Risk
- Dynamic Hedging Strategies
Credit Risk and Liquidity Risk
- Credit Risk Management
- Credit Risk Exposures, Types
- Credit Risk Measurement Models – Merton’s Model
- Credit Risk Measurement and Basel Norms
- Managing Credit Risk
- Management of Non-Performing Assets (NPAs)
- Definition, Concept and Categorisation of NPAs
- Choices available to Banks for Management of NPAs
- Trading of NPAs
- Status of NPAs in Banks in India
- Liquidity Risk Management
- Liability-side and Asset-side Liquidity Risk
- Types of Liquidity Risk Events
- Liquidity Risk vs. Credit Risk
- Liquidity Risk in Insurance Services
- Measuring Liquidity Risk
- Managing Liquidity Risk
- Asset Liability Management – Concept
- Role of ALM in managing Interest Rate Risk and Liquidity Risk
- RBI Guidelines
Sovereign Risk and Insolvency Risk
- Sovereign Risk Events
- Debt Repudiation versus Debt Rescheduling
- Evaluation of Sovereign Risk
- Mechanisms for dealing with Sovereign Risk Exposures
- Insolvency Risk Analysis through Capital Adequacy Ratios
Operational Risk and Off-Balance Sheet Risk
- Operational Risk – Identification and Assessment, Basel Norms
- Monitoring and Mitigating Operational Risk
- Off-Balance Sheet Risk Exposures
- Loan Commitments
- Commercial Letters of Credit, Letters of Undertaking and Bank Guarantee
- Derivatives
- Deposit Insurance
- Nature of Off-Balance Sheet Risks
Introduction to Insurance Business
- Definition, Concept and Features of Insurance
- Principles of Insurance
- Role of Insurance towards Economic Growth
- Difference between Insurance Companies and other Financial Institutions
- Insurance Regulatory and Development Authority (IRDA) – Objectives, Statutory Powers and Functions of IRDA
Insurance Intermediaries, General Insurance, Health Insurance and Life Insurance
- Insurance Intermediaries
- Insurance Agents
- Surveyors and Loss Assessors
- Insurance Brokers
- Third Party Administrators (TPAs)
- Bancassurance
- Other Channels
- General Insurance
- Principles
- General Insurance Products
- Tariff Advisory Committee (TAC)
- General Insurance Council
- De-tariffing in General Insurance
- IRDA’s Exposure/Prudential Norms
- Solvency Margins of Non-life Insurers
- Concept and Types of Health Insurance Policies
- Structure and Type of Re-insurance
- Life Insurance
- Principles and Characteristics
- Types of Life Insurance Products
- Solvency Margins of Life Insurers
- Various players in Life Insurance Business
- LIC of India
- Post Office Life Insurance
- Other Players
Managing Risk in Insurance Business
- Concept of Risk in Insurance Business
- Factors affecting Risk Profile of Insurers
- Kinds of Risks in Insurance – Portfolio Risk, Solvency Risk, Marketing Risk, Market Risk, Operational Risk and Other Risks
- Risk-based Capital, Types of Risk-based Capital – Current Risks, Special Risks, Non-technical Risks
- Risk Management Process in Insurance
- Risk Identification
- Risk Assessment
- Risk Treatment
- Risk Reduction
- Risk Review and Monitoring
- Role of an Actuary in Insurance Business
इस विषय के सभी 97 टॉपिक दिखाए गए हैं।कम टॉपिक दिखाएँ
Entrepreneurship and Start up (ENTS)
Entrepreneurial Skill Sets
- Building the Entrepreneurial Quotient
The Entrepreneurial Ecosystem
- Macroeconomic Environment and Emerging Dimensions of Business Ecosystems
Idea to Action
- Monetizing Ideas
Value Addition
- Process of Innovation
Scalability, Scaling up and Stabilisation of Sustainable Business
- Business Scalability –Validation and Roadmap
Risk Management Strategies
- Predicting, Calculating and Mitigating Enterprise Risks
Leadership
- Leading Mission Driven Ventures and Organizations
Types of New Age Business
- FinTech, EdTech, HealthCare, AgriTech, Defence, IT, Space, Robotics, Digital Transformation & VBA etc.
इस विषय के 67 टॉपिक में से 8 दिखाए गए हैं।सभी 67 टॉपिक देखें →
Important datesPending verification
2026 cycle
Latest confirmed cycle has concluded
Inter Final Result Due: 2026-08-05
Next examination date has not yet been published in StudyBddy's verified official record. The date above is historical—not an upcoming deadline.
Full published timeline19 completed · 0 awaiting dates⌄
Inter Final Result Due
Completed2026-08-05
Inter Final Result Due Wording
CompletedDate of publication of result: Inter & Final examination latest by 05th August, 2026
Foundation Result Due
Completed2026-07-09
Foundation Result Due Wording
CompletedDate of publication of result: Foundation examination latest by 9th July, 2026
Date
Completed2026-06-18
Date
Completed2026-06-17
Date
Completed2026-06-16
Date
Completed2026-06-15
Foundation Exam Date
Completed2026-06-14
Date
Completed2026-06-14
Date
Completed2026-06-13
Date
Completed2026-06-12
Date
Completed2026-06-11
Application With Late Fee Foundation End
Completed2026-04-22
Application With Late Fee Inter Final End
Completed2026-04-17
Application With Late Fee Foundation Start
Completed2026-04-16
Application Last Date Foundation Without Late Fee
Completed2026-04-15
Application With Late Fee Inter Final Start
Completed2026-04-11
Application Last Date Inter Final Without Late Fee
Completed2026-04-10
Job profile & salaryPending verification
CutoffsNot loaded
Previous-year papersPending verification
Books & study sourcesNot loaded
Official & trusted free resourcesPending verification
| Title | Url | Publisher |
|---|---|---|
| Updates & Announcements — Examination (the page where every ICMAI examination notification appears) | Open ↗ | The Institute of Cost Accountants of India |
| Intermediate and Final Examination Time Table & Programme – June 2026 | Open ↗ | The Institute of Cost Accountants of India |
| Foundation Course Examination Time Table & Programme – June 2026 | Open ↗ | The Institute of Cost Accountants of India |
| CMA Curriculum 2022 at a Glance | Open ↗ | The Institute of Cost Accountants of India |
| CMA Prospectus (Syllabus 2022) | Open ↗ | The Institute of Cost Accountants of India |
| Overview of CMA Course — Course Eligibility | Open ↗ | The Institute of Cost Accountants of India |
| Overview of CMA Course — Course Duration & Delivery (coaching scheme) | Open ↗ | The Institute of Cost Accountants of India |
| CMA Curriculum 2022 (syllabus index page) | Open ↗ | The Institute of Cost Accountants of India |
How to applyPending verification
- 1Application forms for the Foundation, Intermediate and Final examinations must be filled up online only, and fees are accepted through online mode only, including the Payfee module of IDBI Bank. No offline form or DD payment is accepted for domestic candidates.
- 2Log in at www.icmai.in and apply online through the payment gateway using a Credit or Debit card or Net banking, or pay through the pay-fee module of IDBI Bank.
- 3Students opting for overseas centres have to apply offline and send a demand draft along with the form.
- 4Submit the form by the last date announced for the term. For the June 2026 term the last date was 10 April 2026 for Intermediate and Final without late fee (11 to 17 April 2026 with a late fee of Rs 500), and 15 April 2026 for Foundation without late fee (16 to 22 April 2026 with a late fee of Rs 500).
- 5Only a candidate who fulfils all conditions specified for appearing in the examination will be allowed to appear.
- 6Detailed instructions are provided along with the Admit Card.
- 7Watch https://icmai.in/ClntStudents/UpdateandAnnouncements for the December 2026 term notification, which had not been published as at 3 August 2026.
FAQsPending verification
When is the next CMA exam?
The June 2026 term is over — Foundation was on 14 June 2026 and the Intermediate and Final examinations ran from 11 to 18 June 2026. As at 3 August 2026 ICMAI had not published a time table for the December 2026 term. Watch the Updates & Announcements page on icmai.in; the Institute holds examinations twice a year on dates decided by the Council.
How is the Foundation exam structured?
Four papers of 100 marks each, 400 marks in total, taken as multiple-choice questions on OMR sheets at a centre. Each paper has 50 questions of 2 marks. Papers 1 and 2 are taken in a morning session of two hours and Papers 3 and 4 in an afternoon session of two hours, each session carrying 100 questions for 200 marks. There is no negative marking.
How many papers are there at Intermediate and Final?
Eight papers at each level, 800 marks in total, split into two groups of four. Intermediate is Papers 5 to 12; Final is Papers 13 to 20, where Paper 20 is an elective you choose once, at the time of enrolment, from Strategic Performance Management and Business Valuation, Risk Management in Banking and Insurance, or Entrepreneurship and Start Up.
How do I pass?
At Foundation you need a minimum of 40% in each paper and an aggregate of 50% of total marks. At Intermediate and Final you pass a group with a minimum of 40% in each paper of the group and an aggregate of 50% of the total marks of the non-exempted papers of that group. You qualify the level when you pass all its groups.
What happens if I score well in one paper but fail the group?
If you score 60% or more in a paper you are exempted from re-appearing in it. In the subsequent examination of that group, an exempted paper is reckoned as 50 marks for the aggregate. If you also scored at least 40% in each of the remaining papers, you can instead carry forward the actual marks of that paper. Either benefit lasts for the immediately successive three terms and is cancelled automatically if you sit that paper again. Neither benefit is available at Foundation.
Can I skip the Foundation?
Yes. Graduates of any recognised University, engineering students who have completed the second year or Semester IV, qualified engineers, CAT Foundation (Entry Level) Part I qualified candidates, and candidates who have passed the ICSI Foundation or the ICAI Intermediate can register directly for the CMA Intermediate Course.
What did the June 2026 exam cost?
For inland candidates: Foundation Rs 1500; Intermediate Rs 1500 for one group or Rs 2800 for two; Final Rs 1800 for one group or Rs 3200 for two. Overseas candidates paid US$ 100 for one group and US$ 150 for two. The late fee was Rs 500.
Final eligibility and dates are always subject to the latest official notification. Content marked “Pending verification” is not presented as verified advice.