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Professional Certification
राष्ट्रीयसरकारी2026 चक्र

CMA Exams (Foundation/Inter/Final)

Institute of Cost Accountants of India (ICMAI)

आधिकारिक वेबसाइट परीक्षा ट्रैक करने के लिए ईमेल से साइन इन करें
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CMA Exams (Foundation/Inter/Final) के लिए अपनी पात्रता जाँचने हेतु साइन इन करें

व्यक्तिगत परिणाम और उसके स्पष्ट कारण पाने के लिए अपनी निजी छात्र प्रोफ़ाइल का उपयोग करें।

यह प्रारंभिक प्रोफ़ाइल मिलान है। आवेदन से पहले नवीनतम आधिकारिक सूचना में हर नियम की पुष्टि करें।

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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Plan with confidence

Complete exam guide

Eligibility, pattern, syllabus, dates and official resources in one structured view.

Eligibility
Exam pattern

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. 1

    Foundation Course Examination (Syllabus 2022)

    Required

    Foundation Result Due: 2026-07-09

  2. 2

    Intermediate Course Examination (Syllabus 2022)

    Required
  3. 3

    Final Course Examination (Syllabus 2022)

    Required

    Inter Final Result Due: 2026-08-05

Paper and stage details

What each stage contains

3 records

Foundation Course Examination (Syllabus 2022)

Multiple Choice Questions through offline OMR based from Centre

Questions

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

Syllabus

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)5 अध्याय · 44 ट्रैक करने योग्य टॉपिक
  • Introduction

    4 में से 2 टॉपिक

    • Sources of Law
    • Legislative Process in India
  • Indian Contracts Act, 1872

    10 में से 2 टॉपिक

    • Essential Elements of a Contract, Offer and Acceptance
    • Void and Voidable Agreements, No Consideration No Contract
  • Sale of Goods Act, 1930

    6 में से 2 टॉपिक

    • Definition
    • Transfer of Ownership
  • Negotiable Instruments Act, 1881

    5 में से 2 टॉपिक

    • Characteristics of Negotiable Instruments
    • Definitions of Promissory Note, Bill of Exchange and Cheque
  • Business Communication

    19 में से 2 टॉपिक

    • 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)4 अध्याय · 24 ट्रैक करने योग्य टॉपिक
  • Accounting Fundamentals

    10 में से 2 टॉपिक

    • Understanding of Four Frameworks of Accounting (Conceptual, Legal, Institutional and Regulatory) and Forms of Organization
    • Accounting Principles, Concepts and Conventions
  • Accounting for Special Transactions

    3 में से 2 टॉपिक

    • Consignment
    • Joint Venture
  • Preparation of Final Accounts

    6 में से 2 टॉपिक

    • Preparation of Financial Statements of Sole Proprietorship
    • Income Statement, Balance Sheet
  • Fundamentals of Cost Accounting

    5 में से 2 टॉपिक

    • 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)8 अध्याय · 26 ट्रैक करने योग्य टॉपिक
  • Arithmetic

    4 में से 2 टॉपिक

    • Ratios, Variations and Proportions
    • Time Value of Money and Annuity – Simple and Compound Interest
  • Algebra

    4 में से 2 टॉपिक

    • Set Theory, including Venn Diagram
    • Indices and Logarithms (Basic Concepts)
  • Calculus - Application in Business

    3 में से 2 टॉपिक

    • Concept of Calculus and its Application in Business
    • Revenue and Cost Function
  • Statistical Representation of Data

    3 में से 2 टॉपिक

    • Diagrammatic Representation of Data
    • Frequency Distribution
  • Measures of Central Tendency and Dispersion

    5 में से 2 टॉपिक

    • Mean, Median, Mode, Mean Deviation
    • Range, Quartiles and Quartile Deviation
  • Correlation and Regression

    3 में से 2 टॉपिक

    • Scatter Diagram
    • Karl Pearson’s Co-efficient of Correlation
  • Probability

    2 टॉपिक

    • Concepts and Terminologies
    • Primary applications of Probability Theorems
  • Index Numbers and Time Series

    2 टॉपिक

    • 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)5 अध्याय · 21 ट्रैक करने योग्य टॉपिक
  • Basic Concepts

    6 में से 2 टॉपिक

    • The Fundamentals of Economics
    • Utility, Wealth, Production
  • Forms of Market

    2 टॉपिक

    • Pricing of Products and Services in Various Forms of Markets – Perfect Competition, Duopoly, Oligopoly, Monopoly, Monopolistic Competition
    • Price Discrimination
  • Money and Banking

    4 में से 2 टॉपिक

    • Money - Types, Features and Functions
    • Banking - Definition, Functions, Utility, Principles
  • Economic and Business Environment

    2 टॉपिक

    • PESTEL (Political, Economic, Societal, Technological and Legal) Analysis
    • Emerging Dimensions of VUCAFU (Volatility, Uncertainty, Complexity, Ambiguity, Fear of Unknown and Unprecedentedness)
  • Fundamentals of Management

    7 में से 2 टॉपिक

    • 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)13 अध्याय · 52 ट्रैक करने योग्य टॉपिक
  • Introduction to Law and Legal System in India

    7 में से 2 टॉपिक

    • Introduction to the Constitution of India
    • Fundamental Rights
  • Indian Contracts Act, 1872

    13 में से 2 टॉपिक

    • Essential Elements of a Contract, Offer and Acceptance
    • Void and Voidable Agreements
  • Sale of Goods Act, 1930

    6 में से 2 टॉपिक

    • Essential Conditions of a Contract of Sale
    • Transfer of Ownership
  • Negotiable Instruments Act, 1881

    5 में से 2 टॉपिक

    • Definition and Features of Negotiable Instrument
    • Crossing, Endorsement and Material Alteration
  • Indian Partnership Act, 1932

    3 में से 2 टॉपिक

    • Nature of Partnership
    • Rights and Liabilities of Partners
  • Limited Liability Partnership Act, 2008

    2 टॉपिक

    • Concept, Formation, Membership, Functioning
    • Dissolution
  • Factories Act, 1948

    0 टॉपिक

  • Payment of Gratuity Act, 1972

    0 टॉपिक

  • Employees Provident Fund and Miscellaneous Provisions Act, 1952

    0 टॉपिक

  • Employees State Insurance Act, 1948

    0 टॉपिक

  • The Code on Wages, 2019

    0 टॉपिक

  • Companies Act, 2013

    6 में से 2 टॉपिक

    • 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

    10 में से 2 टॉपिक

    • 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)9 अध्याय · 38 ट्रैक करने योग्य टॉपिक
  • Accounting Fundamentals

    11 में से 2 टॉपिक

    • Four Frameworks of Accounting (Conceptual, Legal, Institutional and Regulatory)
    • Accounting Principles, Concepts and Conventions
  • Bills of Exchange, Consignment, Joint Venture

    0 टॉपिक

  • Preparation of Final Accounts of Commercial Organisations, Not-for-Profit Organisations and from Incomplete Records

    8 में से 2 टॉपिक

    • Preparation of Financial Statements of Commercial Organisations (other than Corporate Form of Organisation)
    • Income Statement
  • Partnership Accounting

    8 में से 2 टॉपिक

    • Admission of Partner
    • Retirement of Partner
  • Lease Accounting

    0 टॉपिक

  • Branch (including Foreign Branch) and Departmental Accounts

    0 टॉपिक

  • Insurance Claim for Loss of Stock and Loss of Profit

    0 टॉपिक

  • Hire Purchase and Installment Sale Transactions

    0 टॉपिक

  • Accounting Standards

    11 में से 2 टॉपिक

    • 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)6 अध्याय · 39 ट्रैक करने योग्य टॉपिक
  • Basics of Income Tax Act

    4 में से 2 टॉपिक

    • Basic Concepts, Basis of Charge and Capital & Revenue Receipts
    • Residential Status and Scope of Total Income
  • Heads of Income

    5 में से 2 टॉपिक

    • Salaries
    • Income from House Property
  • Total Income and Tax Liability of Individuals & HUF

    9 में से 2 टॉपिक

    • Income of Other Person included in Assesses Total Income (Clubbing of Income)
    • Set off and Carry Forward of Losses
  • Concept of Indirect Taxes

    4 में से 2 टॉपिक

    • Concept and Features of Indirect Taxes
    • Difference between Direct and Indirect Taxes
  • Goods and Services Tax (GST) Laws

    13 में से 2 टॉपिक

    • Introduction to GST Law
    • Levy and Collection of CGST and IGST
  • Customs Act

    4 में से 2 टॉपिक

    • 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)6 अध्याय · 47 ट्रैक करने योग्य टॉपिक
  • Introduction to Cost Accounting

    5 में से 2 टॉपिक

    • Introduction
    • Important Cost Accounting Terms
  • Cost Ascertainment – Elements of Cost

    20 में से 2 टॉपिक

    • Material Costs
    • Procurement of Materials
  • Cost Accounting Standards (CAS 1 to CAS 24)

    0 टॉपिक

  • Cost Book Keeping

    3 में से 2 टॉपिक

    • Cost Book - Keeping
    • Reconciliation of Costing and Financial Profit
  • Methods of Costing

    5 में से 2 टॉपिक

    • Job Costing
    • Batch Costing
  • Cost Accounting Techniques

    14 में से 2 टॉपिक

    • 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)11 अध्याय · 66 ट्रैक करने योग्य टॉपिक
  • Introduction

    3 में से 2 टॉपिक

    • Scope
    • Characteristics of Modern Operations Functions
  • Operations Planning

    7 में से 2 टॉपिक

    • Demand Forecasting
    • Capacity Planning
  • Designing of Operational Systems and Control

    5 में से 2 टॉपिक

    • Product Design
    • Process Design and Selection
  • Application of Operation Research - Production Planning and Control

    10 में से 2 टॉपिक

    • Introduction
    • Production Planning and Control
  • Productivity Management and Quality Management

    8 में से 2 टॉपिक

    • Measurement Techniques of Productivity Index
    • Productivity of Employee
  • Project Management, Monitoring and Control

    5 में से 2 टॉपिक

    • Project Planning
    • Project Life Cycle
  • Economics of Maintenance and Spares Management

    5 में से 2 टॉपिक

    • Breakdown Maintenance
    • Preventive Maintenance
  • Introduction

    7 में से 2 टॉपिक

    • Introduction to Strategy and Strategic Management
    • Alignment of Strategy with Vision, Mission and Culture
  • Strategic Analysis and Strategic Planning

    6 में से 2 टॉपिक

    • Analysis of Business Environment
    • PESTEL, Value Chain and Porter’s 5 Framework
  • Formulation and Implementation of Strategy

    6 में से 2 टॉपिक

    • Strategy Formulation - Production Strategy, Supply Chain Strategy, Marketing Strategy, Human Resource Strategy
    • Structuring of Organisation for Implementation of Strategy
  • Digital Strategy

    4 में से 2 टॉपिक

    • 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)8 अध्याय · 33 ट्रैक करने योग्य टॉपिक
  • Accounting for Shares and Debentures

    3 में से 2 टॉपिक

    • 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)

    3 में से 2 टॉपिक

    • Statement of Profit and Loss (as per Division I of Schedule III)
    • Balance Sheet (as per Division I of Schedule III)
  • Cash Flow Statement

    0 टॉपिक

  • Accounts of Banking, Electricity and Insurance Companies

    0 टॉपिक

  • Accounting Standards

    8 में से 2 टॉपिक

    • Conceptual Framework
    • Specified Ind AS with Comparative Provisions under AS
  • Basic Concepts of Auditing

    6 में से 2 टॉपिक

    • Nature, Scope, Objectives and Significance of Auditing
    • Brief Introduction to Auditing Standards
  • Provisions Relating to Audit under Companies Act, 2013

    7 में से 2 टॉपिक

    • 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

    6 में से 2 टॉपिक

    • 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)11 अध्याय · 108 ट्रैक करने योग्य टॉपिक
  • Fundamentals of Financial Management

    19 टॉपिक

    • Introduction to Financial Management
    • Fundamentals
    • Objective of Financial Management
    • Scope and Functions of Financial Management
    • Profit Optimisation and Value Maximisation Principle
    • Dynamic Role of a CFO in Emerging Business Environment
    • Time Value of Money
    • Rationale
    • Techniques
    • Future Value and Present Value of a Single Cash Flow
    • Annuity and Perpetuity
    • Compound Annual Growth Rate (CAGR)
    • Practical Applications
    • Risk and Return
    • Various Connotations of Return
    • Ex–ante and Ex–post Return
    • Types of Risks
    • Calculation of Return and Risk
    • Capital Asset Pricing Model
  • Institutions and Instruments in Financial Markets

    26 टॉपिक

    • Financial Institutions
    • Reserve Bank of India
    • Commercial Banks
    • NBFCs
    • Insurance Companies
    • Pensions Funds
    • Alternative Investment Funds (AIF): Angels, Venture Capital, Private Equity and Hedge Funds
    • SEBI Regulations (including AIF Circulars)
    • Capital Market
    • Primary and Secondary Markets and its Instruments
    • Compulsory / Optionally Convertible Financial Instruments, Deep Discount Bonds
    • Euro Bond and Masala Bond
    • Rolling Settlement, Clearing House Operations
    • Dematerialization, Re-materialisation and Depository System
    • Initial Public Offering (IPO), Follow on Public Offer (FPO), Book Building, Green-shoe Option
    • Offer for Sale, Private Placement and Preferential Allotment
    • Insider Trading
    • Credit Rating - Credit Rating Methods and Rating Agencies in India
    • Money Market
    • Call Money
    • Treasury Bills
    • Commercial Bills
    • Commercial Paper
    • Certificate of Deposits
    • Repo, Reverse Repo
    • Promissory Notes and Government Securities
  • Tools for Financial Analyses

    5 टॉपिक

    • Comparative, Common-Size Financial Statements and Trend Analysis
    • Financial Ratio Analysis
    • Financial Scores: Altman’s Z Score, Beneish M Score, Piotroski F Score
    • Fund Flow Statement – Preparation and Analysis
    • Cash Flow Statement – Preparation and Analysis
  • Sources of Finance and Cost of Capital

    6 टॉपिक

    • Sources of Finance
    • Long Term and Short Term
    • Financing a Start-up – Alternative Investment Funds and Crowd Funding
    • Cost of Capital
    • Meaning of Cost of Capital
    • Computation of Weighted Average Cost of Capital
  • Capital Budgeting

    5 टॉपिक

    • Introduction to Capital Budgeting
    • Identification of Cash Flows and Forecasting
    • Cash Flow vs. Profit of the Firm
    • Evaluation Techniques – Non-discounted and Discounted Cash Flow Methods
    • Hurdle Rate in a Conglomerate Environment
  • Working Capital Management

    17 टॉपिक

    • Introduction to Working Capital Management
    • Theoretical Underpinnings
    • Planning of Working Capital
    • Working Capital Cycle and Cash Cycle
    • Estimation of Working Capital Requirement
    • Receivable Management
    • Payable Management
    • Inventory Management
    • Management of Cash and Cash Equivalents
    • Motives of holding Cash
    • Objectives of Cash Management
    • Models of Cash Management
    • Financing Working Capital
    • Monthly Cash Flow Forecast and Analysis
    • Maximum Permissible Bank Finance (MPBF) Calculation
    • Commercial Paper
    • Export Financing – Pre-shipment and Post-shipment Packing Credit
  • Financing Decisions of a Firm

    8 टॉपिक

    • Capital Structure and Capital Stacking
    • Collateral
    • Covenant (Financial and Non-financial), Negative Covenants and Cross Default
    • Capital Stacking and Risk Analysis
    • Senior and Junior Debt Management
    • Capital Structure Theories
    • Leverage Analyses and EBIT – EPS Analysis
    • Dividend Decisions and Dividend Theories
  • Introduction to Data Science for Business Decision-making

    7 टॉपिक

    • Meaning, Nature, Properties, Scope of Data
    • Types of Data in Finance and Costing
    • Digitization of Data and Information
    • Transformation of Data to Decision Relevant Information
    • Communication of Information for Quality Decision-making
    • Professional Skepticism regarding Data
    • Ethical Use of Data and Information
  • Data Processing, Organisation, Cleaning and Validation

    4 टॉपिक

    • Development of Data Processing
    • Functions of Data Processing
    • Data Organization and Distribution
    • Data Cleaning and Validation
  • Data Presentation: Visualisation and Graphical Presentation

    5 टॉपिक

    • Data Visualisation of Financial and Non-financial Data
    • Objective and Function of Data Presentation
    • Data Presentation Architecture
    • Dashboard, Graphs, Diagrams, Tables, Report Design
    • Tools and Techniques of Visualisation and Graphical Presentation
  • Data Analysis and Modelling

    6 टॉपिक

    • Process, Development and Types of Data Analysis
    • Data Mining and Implementation of Data Analysis
    • Analytics and Model Building (Descriptive, Diagnostic, Predictive, Prescriptive)
    • Standards for Data Tagging and Reporting (XML, XBRL)
    • Cloud Computing, Business Intelligence, Artificial Intelligence, Robotic Process Automation and Machine Learning
    • Model vs. Data-driven Decision-making

इस विषय के सभी 108 टॉपिक दिखाए गए हैं।कम टॉपिक दिखाएँ

Management Accounting (MA)10 अध्याय · 65 ट्रैक करने योग्य टॉपिक
  • Introduction to Management Accounting

    3 में से 2 टॉपिक

    • Conceptual Understanding
    • Relationship between Management Accounting and Cost Accounting
  • Activity Based Costing

    6 में से 2 टॉपिक

    • Traditional Cost System
    • Definition and Meaning of Activity Based Costing (ABC)
  • Marginal Costing

    6 में से 2 टॉपिक

    • Concept
    • Cost-Volume-Profit Analysis
  • Applications of Marginal Costing in Short Term Decision Making

    9 में से 2 टॉपिक

    • Pricing Decision
    • Make or Buy decisions
  • Transfer Pricing

    5 में से 2 टॉपिक

    • Concept
    • Methods and Techniques
  • Standard Costing and Variance analysis

    5 में से 2 टॉपिक

    • Material and Labour Variances
    • Variable Overhead Variance
  • Forecasting, Budgeting and Budgetary Control

    19 में से 2 टॉपिक

    • Introduction
    • Rationale for Budgets
  • Divisional Performance Measurement

    6 में से 2 टॉपिक

    • Organizations with Multiple divisions, Benefits of Decentralization
    • DuPont Analysis
  • Responsibility Accounting

    2 टॉपिक

    • Concept of Cost, Revenue, Profit and Responsibility Centres
    • Preparation of Responsibility Report
  • Decision Theory

    4 में से 2 टॉपिक

    • 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)11 अध्याय · 67 ट्रैक करने योग्य टॉपिक
  • The Companies Act, 2013

    34 में से 2 टॉपिक

    • 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

    4 में से 2 टॉपिक

    • Definitions
    • Corporate Insolvency Resolution Process
  • Corporate Governance and Social Responsibility and Sustainability

    5 में से 2 टॉपिक

    • Corporate Governance Issues and Concepts
    • Corporate Governance Practices/Codes in India
  • SEBI Laws and Regulations

    3 में से 2 टॉपिक

    • Raising finance from capital markets –IPO
    • Insider Trading
  • The Competition Act, 2002

    5 में से 2 टॉपिक

    • Competition – Meaning, Objectives, Extent and Applicability of:
    • Anti-Competitive Agreement
  • Foreign Exchange Management Act, 1999

    4 में से 2 टॉपिक

    • Salient Features of FEMA
    • Foreign Direct Investment in India (FDI) – Master Directions on FDI
  • Laws and Regulations related to Banking Sector

    3 में से 2 टॉपिक

    • The Banking Regulation Act, 1949
    • Role of Reserve Bank of India
  • Laws and Regulations related to Insurance Sector

    2 टॉपिक

    • The Insurance Act, 1938
    • The Insurance Regulatory and Development Authority Act, 1999
  • Specific Legal Provisions related to MSME Sector

    2 टॉपिक

    • 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

    3 में से 2 टॉपिक

    • 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

    2 टॉपिक

    • 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)17 अध्याय · 66 ट्रैक करने योग्य टॉपिक
  • Investment Decisions, Project Planning and Control

    5 में से 2 टॉपिक

    • 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

    4 में से 2 टॉपिक

    • 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

    3 में से 2 टॉपिक

    • Lease Financing – Evaluation of Lease vs. Buy Options
    • Break-Even Lease Rental Determination and Implicit Rate
  • Securitization

    4 में से 2 टॉपिक

    • Definition and Concept and Benefits of Securitization
    • Participants in Securitization
  • Introduction

    2 टॉपिक

    • Fundamental Analysis
    • Technical Analysis
  • Equity and Bond Valuation and Evaluation of Performance

    2 टॉपिक

    • Equity Valuation - Discounted Cash Flow Based Valuation, Relative Valuation using Multiples and Weights
    • Bond Valuation - Prices & Yields
  • Mutual Funds

    5 में से 2 टॉपिक

    • Meaning, Advantages and Disadvantages, Structure and Types
    • Regulations
  • Portfolio Theory and Practice

    3 में से 2 टॉपिक

    • 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

    2 टॉपिक

    • 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

    2 टॉपिक

    • Conventional Performance Evaluation
    • Market Timing and Style Analysis
  • Efficient Market Hypothesis

    3 में से 2 टॉपिक

    • Definition
    • Forms of Market Efficiency
  • Risks in Financial Market

    0 टॉपिक

  • Financial Derivatives – Instruments for Risk Management

    10 में से 2 टॉपिक

    • Introduction to Financial Derivatives
    • Forward and Futures – Meaning and Difference, Pricing, Stock Futures, Index based Futures, Hedging through Futures
  • The International Financial Environment

    2 टॉपिक

    • International Financial Institutions and Markets
    • Sources of Foreign Currency
  • Foreign Exchange Market

    9 में से 2 टॉपिक

    • 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

    3 में से 2 टॉपिक

    • Transaction Exposure
    • Translation Exposure
  • Digital Finance

    7 में से 2 टॉपिक

    • 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)14 अध्याय · 30 ट्रैक करने योग्य टॉपिक
  • Assessment of Income and Computation of Tax Liability of Various Entities

    4 में से 2 टॉपिक

    • Individual including Non-resident
    • Company
  • Tax Management, Return and Assessment Procedure

    5 में से 2 टॉपिक

    • Return of Income
    • Assessment Procedure including Dispute Resolution Process
  • Grievance Redressal

    5 में से 2 टॉपिक

    • Appeal
    • Rectification
  • Penalties and Prosecutions

    0 टॉपिक

  • Business Restructuring

    6 में से 2 टॉपिक

    • Amalgamation
    • Demerger
  • Different Aspects of Tax Planning

    0 टॉपिक

  • CBDT and Other Authorities

    0 टॉपिक

  • E-commerce Transaction and Liability in Special Cases

    0 टॉपिक

  • Income Computation and Disclosure Standards (ICDS)

    0 टॉपिक

  • Black Money Act,2015

    2 टॉपिक

    • Introduction to Black Money Act
    • Highlights of Black Money Act
  • Case Study

    0 टॉपिक

  • Double Taxation and Avoidance Agreements (DTAA) [Sec.90. 90A and 91]

    4 में से 2 टॉपिक

    • Types of DTAA
    • Models of DTAAs (OECD and UN)
  • Transfer Pricing

    4 में से 2 टॉपिक

    • Transfer Pricing including Specified Domestic Transactions
    • Determination of Arm’s Length Price
  • GAAR

    0 टॉपिक

इस विषय के 30 टॉपिक में से 14 दिखाए गए हैं।सभी 30 टॉपिक देखें →

Strategic Cost Management (SCM)15 अध्याय · 33 ट्रैक करने योग्य टॉपिक
  • Introduction to Strategic Cost Management

    4 में से 2 टॉपिक

    • Concepts of Strategic Cost Management in Different Stages of Value Chain
    • Cost Control and Cost Reduction – Contemporary Techniques
  • Quality Cost Management

    5 में से 2 टॉपिक

    • Managing Quality in Competitive Environment
    • Cost of Quality
  • Decision Making Techniques (Case Study-based Approach)

    8 में से 2 टॉपिक

    • Decisions involving Alternative Choices
    • Pricing Decisions and Strategies
  • Activity Based Management and Just in Time (JIT)

    5 में से 2 टॉपिक

    • 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

    11 में से 2 टॉपिक

    • Variance Analyses
    • Investigation of Variances
  • Linear Programming

    0 टॉपिक

  • Transportation

    0 टॉपिक

  • Assignment

    0 टॉपिक

  • Game Theory

    0 टॉपिक

  • Simulation

    0 टॉपिक

  • Network analysis – PERT, CPM

    0 टॉपिक

  • Learning Curve

    0 टॉपिक

  • Business Application of Maxima and Minima

    0 टॉपिक

  • Business Forecasting Models – Time Series and Regression Analysis

    0 टॉपिक

  • Introduction to Tools for Data Analytics

    0 टॉपिक

इस विषय के 33 टॉपिक में से 10 दिखाए गए हैं।सभी 33 टॉपिक देखें →

Cost and Management Audit (CMAD)18 अध्याय · 94 ट्रैक करने योग्य टॉपिक
  • Basics of Cost Audit

    5 में से 2 टॉपिक

    • Nature and Scope of Cost Audit
    • Genesis of Cost Audit
  • Companies (Cost Records and Audit) Rules, 2014 (as amended)

    0 टॉपिक

  • Cost Auditor

    6 में से 2 टॉपिक

    • Definition
    • Cost Auditor’s Eligibility, Qualifications, Disqualifications, Appointment, Resignation, Rotation, Remuneration, Removal, Rights and Duties, Liabilities
  • Overview of Cost Accounting Standards and GACAP

    3 में से 2 टॉपिक

    • Cost Accounting Standards
    • Guidance Notes on Cost Accounting Standards
  • Cost Auditing and Assurance Standards

    1 टॉपिक

    • Cost Auditing Standards - Overview
  • Cost Audit Programme

    3 में से 2 टॉपिक

    • Introduction
    • Factors in Planning Cost Audit Assignment
  • Cost Audit Documentation, Audit Process and Execution

    3 में से 2 टॉपिक

    • Cost Audit Documentation
    • Audit Process
  • Preparation and Filing of Cost Audit Report

    5 में से 2 टॉपिक

    • Introduction
    • Critical Elements of Cost Audit Report and Related Evidences (Physical and Digital)
  • Basics of Management Audit

    6 में से 2 टॉपिक

    • Definition
    • Nature and Scope
  • Management Reporting Issues and Analysis

    11 में से 2 टॉपिक

    • Introduction
    • Performance Analysis
  • Management Audit in Different Functions

    11 में से 2 टॉपिक

    • Corporate Objectives and Culture
    • Corporate Services Audit
  • Evaluation of Corporate Image

    4 में से 2 टॉपिक

    • Introduction
    • Audit Checks of Different Managerial Functions
  • Information Systems Security Audit

    4 में से 2 टॉपिक

    • Overview
    • Compliance and Security Framework
  • Internal Control and Internal Audit

    8 में से 2 टॉपिक

    • Internal Control-Concept
    • Objectives of Internal Control
  • Operational Audit and Internal Audit under Companies Act, 2013

    7 में से 2 टॉपिक

    • Introduction
    • Preparation for an Audit
  • Audit of Different Service Organisations

    10 में से 2 टॉपिक

    • Audit of Hospitals
    • Audit of Hotels
  • Forensic Audit

    5 में से 2 टॉपिक

    • Introduction to Forensic Audit
    • Fraud Risk Management
  • Anti-Money Laundering

    2 टॉपिक

    • 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)8 अध्याय · 49 ट्रैक करने योग्य टॉपिक
  • Specific Accounting Standards

    12 में से 2 टॉपिक

    • 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)

    0 टॉपिक

  • Accounting of Financial Instruments

    0 टॉपिक

  • NBFCs – Provisioning Norms, Accounting and Reporting

    0 टॉपिक

  • Accounting for Business Combination and Restructuring

    12 में से 2 टॉपिक

    • Introduction
    • Accounting for Business Combination (Basic Level) with Simple Examples
  • Consolidated Financial Statements and Separate Financial Statements

    9 में से 2 टॉपिक

    • Introduction to Consolidation
    • Concept of Significant Influence, Joint Control and Control as per Ind AS
  • Recent Developments in Financial Reporting

    11 में से 2 टॉपिक

    • 4P Bottom Line Reporting
    • Sustainability Reporting and Global Reporting Initiative
  • Government Accounting in India

    5 में से 2 टॉपिक

    • 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)27 अध्याय · 45 ट्रैक करने योग्य टॉपिक
  • Supply under GST - A Refresh

    5 में से 2 टॉपिक

    • Introduction
    • Case Studies and Illustrations on Supply - Taxable, Non-taxable, Exempted, Deemed Supplies, Reverse Charge
  • Time of Supply (Advanced)

    4 में से 2 टॉपिक

    • Introduction
    • Domestic Transactions including Reverse Charge
  • Place of Supply

    4 में से 2 टॉपिक

    • Supplies in Territorial Waters
    • Detailed discussion on Place of Supply Provisions
  • Valuation (Advanced)

    6 में से 2 टॉपिक

    • Introduction
    • Related Party Transactions
  • Input Tax Credit (Advanced)

    3 में से 2 टॉपिक

    • Introduction
    • Specific Provisions on Input Tax Credit
  • Zero Rated Supplies and Deemed Exports

    0 टॉपिक

  • TDS & TCS under GST

    0 टॉपिक

  • E-way Bill

    0 टॉपिक

  • GST Refunds - Inverted Duty Structure and Zero Rated Supplies

    0 टॉपिक

  • GST Returns

    4 में से 2 टॉपिक

    • Introduction
    • Specific Provisions - Monthly Returns, Matching, Reversal and Reclaim of Input Tax Credit
  • Accounts and Records

    0 टॉपिक

  • GST Annual Return and GST Audit Return

    3 में से 2 टॉपिक

    • 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)

    0 टॉपिक

  • Dispute Resolution Mechanism under GST

    4 में से 2 टॉपिक

    • Demands
    • Assessment and Appeals
  • Inspection, Search, Seizure, Arrest and Prosecution

    0 टॉपिक

  • Anti-profiteering

    2 टॉपिक

    • Provisions
    • Key Rulings
  • Walkthrough of GSTN Portal

    0 टॉपिक

  • Valuation and Related Party Transactions

    1 टॉपिक

    • Valuation of Imported and Exported Goods
  • Customs Procedures - Baggage & Courier / Post

    1 टॉपिक

    • Provision regarding Baggage
  • Manufacture in Bond

    0 टॉपिक

  • Duty Drawback

    0 टॉपिक

  • Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017

    0 टॉपिक

  • Remission of Duties

    0 टॉपिक

  • Refund

    0 टॉपिक

  • Trade Facilitation Measures

    0 टॉपिक

  • Export Promotion Schemes under Foreign Trade Policy

    8 में से 2 टॉपिक

    • Merchandise Exports from India Scheme (MEIS)
    • Service Exports from India Scheme (SEIS)
  • Special Economic Zone Scheme (with Amended SEZ Rules)

    0 टॉपिक

इस विषय के 45 टॉपिक में से 22 दिखाए गए हैं।सभी 45 टॉपिक देखें →

Strategic Performance Management and Business Valuation (SPMBV)9 अध्याय · 77 ट्रैक करने योग्य टॉपिक
  • Introduction to Performance Management

    8 में से 1 टॉपिक

    • Performance, Productivity and Efficiency
  • Performance Measurement, Evaluation and Improvement Tools

    10 में से 1 टॉपिक

    • Balanced Score Card
  • Economic Efficiency of the Firm – Performance Analysis

    3 में से 1 टॉपिक

    • Economic Performance Indicator
  • Enterprise Risk Management

    19 में से 1 टॉपिक

    • Risk Management
  • Fundamentals of Business Valuation

    6 में से 1 टॉपिक

    • Purpose of Business Valuation
  • Laws and Compliance in Business Valuation

    5 में से 1 टॉपिक

    • Salient features of the Insolvency and Bankruptcy Code, 2016
  • Business Valuation Methods and Approaches

    4 में से 1 टॉपिक

    • 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

    8 में से 1 टॉपिक

    • Valuation of Plant & Machinery
  • Valuation in Mergers and Acquisitions

    14 में से 1 टॉपिक

    • Acquisition Pricing

इस विषय के 77 टॉपिक में से 9 दिखाए गए हैं।सभी 77 टॉपिक देखें →

Risk Management in Banking and Insurance (RMBI)8 अध्याय · 97 ट्रैक करने योग्य टॉपिक
  • Introduction to Risk Management

    5 में से 1 टॉपिक

    • Concept of Risk
  • Interest Rate Risk and Market Risk

    18 में से 1 टॉपिक

    • Interest Rate Risk Management
  • Credit Risk and Liquidity Risk

    20 में से 1 टॉपिक

    • Credit Risk Management
  • Sovereign Risk and Insolvency Risk

    5 में से 1 टॉपिक

    • Sovereign Risk Events
  • Operational Risk and Off-Balance Sheet Risk

    8 में से 1 टॉपिक

    • Operational Risk – Identification and Assessment, Basel Norms
  • Introduction to Insurance Business

    5 में से 1 टॉपिक

    • Definition, Concept and Features of Insurance
  • Insurance Intermediaries, General Insurance, Health Insurance and Life Insurance

    25 में से 1 टॉपिक

    • Insurance Intermediaries
  • Managing Risk in Insurance Business

    11 में से 1 टॉपिक

    • Concept of Risk in Insurance Business

इस विषय के 97 टॉपिक में से 8 दिखाए गए हैं।सभी 97 टॉपिक देखें →

Entrepreneurship and Start up (ENTS)8 अध्याय · 67 ट्रैक करने योग्य टॉपिक
  • Entrepreneurial Skill Sets

    9 में से 1 टॉपिक

    • Building the Entrepreneurial Quotient
  • The Entrepreneurial Ecosystem

    10 में से 1 टॉपिक

    • Macroeconomic Environment and Emerging Dimensions of Business Ecosystems
  • Idea to Action

    8 में से 1 टॉपिक

    • Monetizing Ideas
  • Value Addition

    6 में से 1 टॉपिक

    • Process of Innovation
  • Scalability, Scaling up and Stabilisation of Sustainable Business

    9 में से 1 टॉपिक

    • Business Scalability –Validation and Roadmap
  • Risk Management Strategies

    9 में से 1 टॉपिक

    • Predicting, Calculating and Mitigating Enterprise Risks
  • Leadership

    8 में से 1 टॉपिक

    • Leading Mission Driven Ventures and Organizations
  • Types of New Age Business

    8 में से 1 टॉपिक

    • 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 dates

2026 cycle

Latest confirmed cycle has concluded

Inter Final Result Due: 2026-08-05

Concluded

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

Completed

2026-08-05

Inter Final Result Due Wording

Completed

Date of publication of result: Inter & Final examination latest by 05th August, 2026

Foundation Result Due

Completed

2026-07-09

Foundation Result Due Wording

Completed

Date of publication of result: Foundation examination latest by 9th July, 2026

Date

Completed

2026-06-18

Date

Completed

2026-06-17

Date

Completed

2026-06-16

Date

Completed

2026-06-15

Foundation Exam Date

Completed

2026-06-14

Date

Completed

2026-06-14

Date

Completed

2026-06-13

Date

Completed

2026-06-12

Date

Completed

2026-06-11

Application With Late Fee Foundation End

Completed

2026-04-22

Application With Late Fee Inter Final End

Completed

2026-04-17

Application With Late Fee Foundation Start

Completed

2026-04-16

Application Last Date Foundation Without Late Fee

Completed

2026-04-15

Application With Late Fee Inter Final Start

Completed

2026-04-11

Application Last Date Inter Final Without Late Fee

Completed

2026-04-10

Job profile & salary
Cutoffs
Official cutoff records have not been loaded yet.
Previous-year papers
ICMAI publishes Previous Question Papers, Model Question Papers (MQP), Practice Test Papers and an Online MCQ Portal for each level on its Students portal. None are ingested into StudyBddy as mock tests in this batch.
Books & study sources
Book recommendations have not been reviewed yet.
Official & trusted free resources
TitleUrlPublisher
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 2026Open ↗The Institute of Cost Accountants of India
Foundation Course Examination Time Table & Programme – June 2026Open ↗The Institute of Cost Accountants of India
CMA Curriculum 2022 at a GlanceOpen ↗The Institute of Cost Accountants of India
CMA Prospectus (Syllabus 2022)Open ↗The Institute of Cost Accountants of India
Overview of CMA Course — Course EligibilityOpen ↗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 apply
Open official application page
  1. 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.
  2. 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.
  3. 3Students opting for overseas centres have to apply offline and send a demand draft along with the form.
  4. 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).
  5. 5Only a candidate who fulfils all conditions specified for appearing in the examination will be allowed to appear.
  6. 6Detailed instructions are provided along with the Admit Card.
  7. 7Watch https://icmai.in/ClntStudents/UpdateandAnnouncements for the December 2026 term notification, which had not been published as at 3 August 2026.
FAQs
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.