ICMAI CMA Intermediate 2022 According to updates, the Institute of Cost Accountants of India (ICMAI) will conduct the CMA Intermediate and Final Exam from December 8-15, 2022. The exam will be conducted in an online center mode in 96 Indian cities and three overseas centers. Two cycles of CMA exams June 2022 and December 2022 will be held together for the 2016 program. Although the authorities have not yet issued the admission card, it should be issued online soon.
ICMAI CMA December Intermediate Exam 2022 Dates
| Papers | Dates |
| Financial Accounting (P-05) | 8th December 2022 |
| Operations Management & Strategic Management (P-09) | 9th December 2022 |
| Laws & Ethics (P-06) | 10th December 2022 |
| Cost & Management Accounting and Financial Management (P-10) | 11th December 2022 |
| Direct Taxation (P-07) | 12th December 2022 |
| Indirect Taxation (P-11) | 13th December 2022 |
| Cost Accounting (P-08) | 14th December 2022 |
| Company Accounts & Audit (P-12) | 15th December 2022 |
December Final Exam 2022 Dates
| Papers | Dates |
| Corporate Laws & Compliance (P-13) | 8th December 2022 |
| Corporate Financial Reporting (P-17) | 9th December 2022 |
| Strategic Financial Management (P-14) | 10th December 2022 |
| Indirect Tax Laws & Practice (P-18) | 11th December 2022 |
| Strategic Cost Management – Decision Making (P-15) | 12th December 2022 |
| Cost & Management Audit (P-19) | 13th December 2022 |
| Direct Tax Laws and International Taxation (P-16) | 14th December 2022 |
| Strategic Performance Management and Business Valuation (P-20) | 15th December 2022 |
Online Examinations, Admit Card
Meanwhile, ICMAI’s decision to hold the online exam has caused some dissatisfaction with some candidates.
These candidates request that the exam take place offline. Find other exam information on ICMAI’s official website soon.
However, some applicants are concerned about the admission card as they say they may be assigned a center far from the city, and delaying the admission card will make it difficult for them to travel.
CMA Inter 2021 final exam postponed to June
Previously the Institute of Cost Accountants of India postponed the ICMA CMA Intermediate and Final exam to the June session due to inevitable circumstances. The 2022 Intermediate and Final Exam were scheduled for October 21-28, 2022.
In addition, the June 2022 Exam has been merged with the December 2022 Intermediate and Final Exam, with all benefits postponed. related already available to students, including fee payment and disciplinary exemption.
ICMAI CMA Intermediate Eligibility Criteria
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ICMAI has certain registration criteria for the Intermediate CMA course. Candidates who wish to register for the CMA Intermediate Exam must meet this criterion.
If the candidate does not do so, his candidacy is canceled or rejected. Candidates who successfully complete the CMA Core Course or who meet the following academic criteria may register for the exam.
CMA Intermediate Eligibility 2022
| Entry Route | Eligibility |
| Through the Foundation course | Qualifying CMA foundation exam/course |
| Through Direct entry route | Graduation in any course other than Fine arts |
| Qualifying CAT Foundation Entry level part I | |
| Qualifying Foundation Entry Level Part I Exam and Competency Level Part II Examination of CAT | |
| Qualified ICSI CS Foundation | |
| Qualified ICAI CA Intermediate | |
| Through provisional route | Candidates who are waiting for the results of their exam. |
Registration Process
The CMA Inter registration process for both the direct entry route and the foundation route will be done online. The institution recommends that applicants have certain documents ready before starting the registration process.
Applicants must provide basic information, upload the necessary documents and pay the CMA Inter registration fee.
The documents to be attached to the online registration form are
- 3 passport size photographs
- Candidate’s signature
- Proof of age
- 10th and 12th mark sheet
- Graduation mark sheets or
- Marksheets for qualified – CAT-CMA, CMA Foundation, CS Foundation, IPCC-CA Inter
REGISTRATION COURSE FEE
| Oral | Postal | ||
| Option 1 Full Fee |
Option 2 Installments | Option 1 Full Fee |
Option 2 Installments |
| 23100/- | 12000/- (1st Installment)
11100/- (2nd Installment) |
23100/- | 12000/- (1st Installment)
11100/- (2nd Installment) |
Exam Form
After registering for the CMA Intermediate course, candidates will have a few months to prepare.
To apply for the CMA Intermediate Exam, candidates must also complete a form for the CMA 2022 Intermediate Exam was available until October 8, 2022.
The online exam request form was available on the exam tab of the ICMAI website. Candidates must provide their registration number and pay a separate CMA Inter registration fee for the exam.
Exam Centers
The CMA Intermediate Exam is held at 3 overseas locations and 96 exam centers in India. Candidates have the option of choosing an exam center based on their convenience and availability.
Offices abroad include Dubai, Muscat, and Bahrain. The test centers in India are shown in the table below. The CMA Intermediate and Final exams for December 2022 will be held at the following exam centers in India.
CMA Inter examination centers December 2022
- Adipur-Kachchh (Gujarat), Agartala, Agra, Ahmedabad, Akurdi, Allahabad, Angul Talcher, Asansol, Aurangabad
- Bangalore, Bankura, Baroda, Berhampur – Ganjam (Odisha), Bharuch Ankleshwar, Bhilai, Bhilwara, Bhopal, Bewar City(Rajasthan), Bhubaneswar, Bilaspur, Bikaner (Rajasthan), Bokaro
- Calicut, Chandigarh, Chennai, Coimbatore, Cuttack
- Dindigul, Dehradun, Delhi, Dhanbad, Duliajan (Assam), Durgapur
- Ernakulam, Erode
- Faridabad
- Ghaziabad, Guntur, Gurgaon, Guwahati
- Haridwar, Hazaribagh, Hosur, Howrah, Hyderabad
- Indore
- Jaipur, Jabalpur, Jalandhar, Jammu, Jamshedpur, Jodhpur
- Kalyan, Kannur, Kanpur, Kolhapur, Kolkata, Kollam, Kota, Kottakkal (Malappuram), Kottayam
- Lucknow, Ludhiana
- Madurai, Mangalore, Meerut, Mumbai, Mysore
- Nagpur, Naihati, Nasik, Nellore, Neyveli, Noida
- Palakkad, Panaji (Goa), Patiala, Patna, Pondicherry, Port Blair, Pune
- Raipur, Rajahmundry, Ranchi, Rourkela
- Salem, Sambalpur, Shillong, Shimla, Siliguri, Solapur, Srinagar, Surat
- Thrissur, Tiruchirapalli, Tirunelveli, Tirupati, Trivandrum
- Udaipur
- Vapi, Vashi, Vellore, Vijayawada, Vindhyanagar, Visakhapatnam
- Overseas Centres are Bahrain, Dubai and Muscat.
Exam Template
The CMA 2022 Intermediate Exam will take place in an online center. It is important to know the exam pattern for the 3-hour exam. Each test will take place on a different intermediate CMA exam date.
2021 CMA Intermediate Exam Template
| Mode of exam | Online center-based |
| Type of exam | Objective and descriptive |
| Marks per paper | 100 |
| Number of papers | 4 |
| Duration of exam | 3 hours per paper |
| Total Number of questions | 120 |
| Marking scheme | No negative marking |
ICMAI CMA Intermediate Syllabus
The CMA Intermediate 2022 exam will be based on the 2016 program. It is important to deepen the CMA Intermediate 2022 program as it will help the candidate to prioritize certain subjects.
Each section and each topic has a different weight. The 2022 CMA Intermediate Program will help create an effective curriculum.
The 2021 Intermediate CMA exam will build on the 2016 syllabus. It is important to deepen the 2021 Intermediate CMA syllabus as it will help the candidate prioritize certain topics.
Each section and each topic has a different weight. The CMA 2022 Intermediate Program will help create an effective curriculum.
CMA intermediate syllabus 2022: Group 1
| Paper 5: Financial Accounting (FAC) | ||
| Section A- Accounting – Basics | Fundamentals of Accounting | 25% |
| Accounting for Special Transactions | ||
| Section B- Preparation of Financial Statements | Preparation of Final Accounts of Profit Oriented organizations and Non-Profit Organizations | 40% |
| Partnership Accounts | ||
| Section C- Self Balancing of Ledgers, Royalties, Hire Purchase & Installment System, Branch and Departmental Accounts | Self-Balancing Ledgers | 20% |
| Royalties, Hire-Purchase and Installment System | ||
| Branch and Departmental Accounts | ||
| Section D- Accounting in Computerised Environment and Standards | Overview of Computerised Accounting | 15% |
| Accounting Standards (Specified only) | ||
| Paper 6: Laws and Ethics | ||
| Section A- Commercial Laws | Laws of Contracts (Advanced level) | 30% |
| Laws relating to Sale of Goods (Advanced level) | ||
| Negotiable Instruments Act,1881 (Advanced Level) | ||
| Indian Partnership Act, 1932 | ||
| Indian Partnership Act, 1932 | ||
| Section B- Industrial Laws | Factories Act, 1948 | 25% |
| Payment of Gratuity Act, 1972 | ||
| Employees Provident Fund and Miscellaneous Provisions Act, 1952 | ||
| .Employees State Insurance Act, 1948 | ||
| Payment of Bonus Act, 1965 | ||
| Minimum Wages Act, 1948 | ||
| Payment of Wages Act, 1936 | ||
| Pension Fund Regulatory and Development Authority Act, 2013 | ||
| Section C- Corporate Law | Companies Act, 2013 | 35% |
| Section D- Ethics | Business Ethics | 10% |
| Paper 7- Direct Taxation (DTX) | ||
| Section A- Income Tax Act Basics 10% | Introduction to Income Tax Act, 1961 | 10% |
| Income is not part of Total Income | ||
| Section B- Head of Income, Computation of Total Income and Tax | Heads of Income and Computation of Total Income | 70% |
| Clubbing Provisions and the Set-off and Carry forward of Losses | ||
| Assessment of Income and tax liability of different people | ||
| Section C- Tax Management, Administrative Procedures, and ICDS | TDS, TCS, and Advance Tax | 20% |
| Administrative Procedures | ||
| Income Computation and Disclosure Standards – (ICDS) | ||
| Paper 8- Cost Accounting (CA) | ||
| Section A- Introduction to Cost Accounting | Cost Ascertainment – Elements of Cost | 40% |
| Cost Accounting Standards | ||
| Cost Bookkeeping | ||
| Methods of Costing | 30% | |
| Cost Accounting Techniques | Marginal Costing | 30% |
| Standard Costing & Variance Analysis | ||
| Budget and Budgetary Control (simple problems only) |
CMA intermediate syllabus 2022: Group 2
| Paper 9- Operation Management & Strategic management (OMSM) | ||
| Section A- Operations Management (70%) | Operations Management – Introduction | 15% |
| Operations Planning | ||
| Designing of Operational Systems and Control | 35% | |
| Production Planning and Control | ||
| Productivity Management and quality management | ||
| Project Management | 20% | |
| Economics of Maintenance and spares management | ||
| Section B- Strategic Management | Strategic Management Introduction | 30% |
| Strategic Analysis and Strategic Planning | ||
| Formulation and Implementation of Strategy | ||
| Paper 10- Cost and Management Accounting, Financial Management | ||
| Section A- Cost, Management Accounting and Financial Management | Cost and Management Accounting – Introduction | 50% |
| Decision Making Tools | ||
| Budgeting and Budgetary Control | ||
| Standard Costing and Variance Analysis | ||
| Learning Curve | ||
| Section B- Financial Management | Introduction to Financial Management | 50% |
| Tools for Financial Analysis and Planning | ||
| Working Capital Management | ||
| Cost of Capital, Capital Structure Theories, Dividend Decisions | ||
| Capital Budgeting – Investment Decisions | ||
| Paper 11- Indirect Taxation (ITX) | ||
| Section A- Cannons of Taxations – Indirect Tax GST | 80% | |
| Section B- Customs Laws | Basic Concepts | 20% |
| Types of Duties | ||
| Valuation under Customs | ||
| Import and Export Procedure | ||
| Customs Rules, 2017 | ||
| Paper 12- Company Accounts and Audit (CAA) | ||
| Section A- Accounts of Joint Stock Companies (50%) | Accounting of Shares and Debentures | 25% |
| Presentation of Financial Statements | ||
| Cash Flow Statement | ||
| Section B- Auditing (50%) | Accounts of Banking, Electricity and Insurance Companies | 25% |
| Accounting Standards |
ICMAI CMA Intermediate Pass Criteria
The ICMAI CMA Intermediate, final exams will start on December 8 is worth 100 points for each document. Applicants must achieve an overall score of 50% in the examinations of each group to qualify for the Intermediate CMA course.
The criteria for success are shown in the following table.
CMA Intermediate 2022 Pass criteria
| CMA intermediate subjects 2022 | Sectional cut off % | Overall cut off % |
| Financial Accounting | 40 | 50% |
| Laws & Ethics | 40 | |
| Direct Taxation | 40 | |
| Cost Accounting and Financial Management | 40 | |
| Operations Management & Strategic Management | 40 | |
| Cost & Management Accounting and Financial Management | 40 | |
| Indirect Taxation | 40 | |
| Company Accounts & Audit | 40 |
ICMAI CMA Intermediate Results
The 2021 CMA Intermediate Exam Score will be published after candidates have been notified of the 2022 CMA Intermediate Score on their registered mobile phone number or email ID. You will need to enter your registration number and captcha code to view it.
After 30 days of reporting the ICMAI CMA Intermediate results, candidates can submit their answer books for review.
| ICMAI Website | Click Here |
| DMER Homepage | Click Here |