ICMAI CMA Intermediate Final Exams will Start on December 8

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

ICMAI CMA Intermediate

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


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

Leave a Comment