CMA Intermediate & Final Scanner PDF – Free Download for ICMAI Students
ICMAI, the institute that sets the CMA exams, no longer lists scanners on its website, but everything a scanner is made from is free on icmai.in: its Question Papers page has the Syllabus 2022 Intermediate and Final papers for every exam term from December 2023 to June 2026, and the Foundation papers for the June 2026 term; its Suggested Answers page covers the December 2011 to June 2026 terms (you log in with your registration number; Foundation students are excluded). ICMAI's practice test papers add an answer paper for every Syllabus 2022 paper, and its model question papers come with answer papers too, so you can put together your own solved scanner for CMA Inter or Final without paying for a PDF.
What is a Scanner?
CMA Final Scanner, CMA Inter and CMA Foundation Scanner
A scanner is a book or a PDF that collects the questions asked in previous exams, usually arranged chapter by chapter. Some scanners are solved (each question comes with an answer) and some are unsolved. A CMA Final scanner holds questions from past CMA Final exams, a CMA Inter scanner holds questions from past Intermediate exams, and a CMA Foundation scanner holds questions from past Foundation exams.
Scanners from different publishers vary, but most include some of the following:
- Questions arranged chapter by chapter
- Answers or worked solutions to those questions
- An analysis of which topics were asked in which exam term
- A short summary of each chapter
- A list of questions that have been asked repeatedly
ICMAI's old student website had a Scanners page at icmai.in/studentswebsite/scanners.php, which this article used to link to. That address now returns a "not found" error, and the rebuilt icmai.in has no scanner page in its menus or sitemap (we checked on 9 October 2026). The official route today is to use ICMAI's past papers and answers directly, as set out below.
Where to download free CMA scanner material from ICMAI
Each of these is a free download on icmai.in and covers the current syllabus, Syllabus 2022:
| What a scanner gives you | ICMAI page | What ICMAI posts (checked 9 October 2026) |
|---|---|---|
| Past exam questions | Question Papers | Every Intermediate and Final paper for each term from December 2023 to June 2026, and the four Foundation papers for June 2026 only, one PDF per paper. The PDFs contain only the questions. |
| Answers to past questions | Suggested Answers | ICMAI's suggested answers for the December 2011 to June 2026 terms, behind a login with your registration number. The login page says it is for all students "Except Foundation". |
| Solved practice papers | Model Question Papers | Model papers for Foundation, Intermediate and Final, listed by exam term from December 2023 onwards, with answer papers (both June 2026 Foundation sets, for example, have one for each paper) |
| Solved practice papers | Practice Test Papers | A question paper and an answer paper for each of Papers 1 to 20C |
| Chapter practice | MCQ Bank | Multiple-choice questions for each paper |
| The chapters themselves | Study Materials: Foundation, Intermediate, Final | ICMAI's study notes for each paper |
ICMAI calls its suggested answers "indicative only and not exhaustive". Its disclaimer says examiners "award appropriate marks to the answers, if the approach followed is found valid", so use them to check your method rather than to learn answers word for word.
How to make your own solved scanner
In our experience, a scanner you build yourself is more useful than a bought one, because you sort the questions as you study. For each paper:
- Download the Syllabus 2022 question paper for every term from December 2023 to June 2026. For Foundation, only the June 2026 papers are posted.
- Note each question against the chapter of ICMAI's study notes it comes from.
- Add ICMAI's suggested answer, or the answer paper for model and practice test questions.
- Mark the topics that come up in more than one term; these are your "repeatedly asked" questions.
Scanner for CMA Inter Group 1 and Group 2
The CMA Intermediate course has eight papers in two groups (ICMAI's Curriculum 2022), so a Group 1 or Group 2 scanner is simply the past questions for those four papers. ICMAI's Question Papers page lists all eight Intermediate papers for each Syllabus 2022 term; the latest term there is June 2026.
| Group | Papers |
|---|---|
| Group I | Paper 5 Business Laws and Ethics; Paper 6 Financial Accounting; Paper 7 Direct and Indirect Taxation; Paper 8 Cost Accounting |
| Group II | Paper 9 Operations Management and Strategic Management; Paper 10 Corporate Accounting and Auditing; Paper 11 Financial Management and Business Data Analytics; Paper 12 Management Accounting |
The CMA Inter law scanner is the one for Paper 5, Business Laws and Ethics. Laws and tax rules change between terms, so for Papers 5 and 7 in particular, check an older answer against the current study notes before you rely on it. Our CMA Inter question paper guide explains the Intermediate paper pattern and links each paper.
CMA Final and Foundation scanners
Final. The Final course also has eight papers in two groups: Group III is Papers 13 to 16 and Group IV is Papers 17 to 19 plus one elective, Paper 20A, 20B or 20C (Curriculum 2022). ICMAI's Question Papers page has all ten Final papers, including the three electives, for each Syllabus 2022 term. Our guide to CMA Final question papers lists the short name of each paper and the latest ICMAI PDF for it.
Foundation. The four Foundation papers are on the same Question Papers page, but only for the June 2026 term, and ICMAI's suggested answers login is not open to Foundation students. For more Foundation practice, use the model question papers (listed by term from December 2023) and the practice test papers, which come with answer papers for Papers 1 to 4. Our CMA Foundation question paper guide covers the Foundation papers in more detail.
Syllabus 2022 scanners and older PDFs
CMA Syllabus 2022 is "effective from June 2023 term of examinations and onwards", and Syllabus 2016 was "continued till December 2023 Exam term" (ICMAI's Curriculum 2022). That is why ICMAI's Question Papers page lists both Syllabus 2016 and Syllabus 2022 papers for December 2023, and only Syllabus 2022 papers from June 2024 onwards.
A scanner or PDF built on Syllabus 2016 papers covers a different set of subjects, even where the paper numbers look the same. Check that a scanner says Syllabus 2022 before you use it, and check the syllabus printed at the top of any past paper.
Scanner PDFs shared on Telegram or other websites do not come from ICMAI, and you cannot tell which syllabus or edition they follow. ICMAI also reserves the copyright in its suggested answers and says its prior permission "is necessary for reproduction of these Answers either in whole or in part". Downloading the papers and answers from icmai.in is free, and you get the latest set.
Are Scanners helpful?
Scanners can be helpful as an additional source of preparation, but they are not enough on their own. A scanner lets you practise many questions with their answers, see how often a topic has been asked, and move quickly through a chapter. In our view, scanners are most useful once you have studied a chapter, and close to the exam you may get more from timed mock tests than from reading more questions.
ICMAI's own examiners recommend this kind of practice. In their comments on the June 2026 exams, they advise Intermediate Paper 9 students to "Solve mock tests and past exam papers under exam conditions", and tell Final Paper 16 students to "Consult the past questions and suggested answers of the Institute to know the pattern / standard of the questions and presentation of answers". For timed practice with ICMAI's answer papers, see our guide to CMA mock and practice test papers.
Can you pass your exam with scanner?
Not with a scanner alone. A scanner is a secondary source: it shows how questions have been asked, but its chapter summaries are brief, and the exam can ask questions that have never appeared before. Refer to it once you have studied the chapter from your main material.
ICMAI's examiners say the same. On Final Paper 17 they write that "there is no alternative to acquiring knowledge of the subject" and that "more intensive study of the Institute Study Material and prescribed texts is a must". On Intermediate Paper 11 they advise students to "follow Institute's study material as well as past question papers".
ICMAI provides the main material free on its website:
- Study notes for each paper, from its study materials pages
- Model question papers and practice test papers, with answer papers
- An MCQ bank for each paper
- Past question papers and suggested answers
Use the study notes as your main text, practise with the model and practice test papers, and use past papers (or a scanner built from them) to see how ICMAI sets its questions.
Sources
- ICMAI: Examination Question Papers (Syllabus 2022 papers for December 2023 to June 2026 terms) icmai.in
- ICMAI: Suggested Answers (December 2011 to June 2026 terms) icmai.in
- ICMAI: Suggested Answers login (except Foundation students) eicmai.in
- ICMAI: Model Question Papers, Syllabus 2022 icmai.in
- ICMAI: Practice Test Papers, Syllabus 2022 icmai.in
- ICMAI: MCQ Bank, Syllabus 2022 icmai.in
- ICMAI: Study Materials, Syllabus 2022, Foundation icmai.in
- ICMAI: Study Materials, Syllabus 2022, Intermediate icmai.in
- ICMAI: Study Materials, Syllabus 2022, Final icmai.in
- ICMAI: Examiners' Comments Summary, Intermediate Examination, June 2026 term dwpivt501gtb6.cloudfront.net
- ICMAI: Examiners' Comments Summary, Final Examination, June 2026 term dwpivt501gtb6.cloudfront.net
- ICMAI: CMA Syllabus 2022, Course Structure (Curriculum 2022, archived copy of icmai.in PDF) web.archive.org