CMA Final Registration: Fees, Last Dates and Eligibility

This guide covers what is specific to the Final level. For how ICMAI's registration works at every level, including creating a portal login, see CMA registration; for the Intermediate level, see CMA Inter registration.

Who can enrol for CMA Final

The CMA Prospectus 2025 sets these conditions:

• Intermediate passed. Only students who have passed both groups of ICMAI's Intermediate exam can enrol for Final. There is no direct entry to Final.
• Document. You attach a copy of your Intermediate pass mark sheet to the enrolment form.
• Timing. You must enrol at least four months before the exam.
• One term's gap. To sit the Final exam, you must have passed Intermediate in the penultimate term: a student who passes Intermediate in December is not allowed to take Final the following June.

Enrolling does not give you a new number. You keep the Registration Number you received at Intermediate, and it stays valid for seven years from your Intermediate registration date (see validity and de novo registration below).

CMA Final registration last date

ICMAI holds the Final exam twice a year, in June and December. The prospectus sets these enrolment cut-offs:

Both extensions applied to Foundation, Intermediate and Final alike and were announced only days before the original date, so don't plan on one. Enrolment for the December 2026 term has closed; if you enrol now, your first Final exam term is June 2027, with a cut-off of 31 January 2027 under the prospectus.

CMA Final registration fees

The Final course fee is the same for postal coaching (e-learning) and oral coaching, and it covers ICMAI's compulsory coaching and study material for both groups.

Source: ICMAI's fees structure (Annexure IX of the CMA Prospectus 2025) and its instalment options. Fees are paid subject to GST where it applies, and ICMAI does not collect course fees in cash or by demand draft.

If you pay in instalments:

• You receive the study material for both groups (Group III and Group IV) after the first instalment.
• You cannot sit either Final group until the second instalment is paid. If you miss the cut-off, the instalment option stays open for the next three consecutive terms; after that, the first instalment is forfeited and your Final enrolment is cancelled.
• You become eligible for the Industry Oriented Training Programme only after the second instalment.

Other Final-level charges in the same fee table: coaching revalidation (₹1,000 for one group, ₹2,000 for both), subject exemption for qualified Company Secretaries (₹1,000 per paper) and de novo registration (₹5,000).

How to enrol for CMA Final

You can enrol online on ICMAI's Online Student Registration System, or offline through a regional council, chapter or CMA Support Centre with your fee challan copy. Students from other countries send their forms to the Directorate of Studies at ICMAI's Kolkata office.

Steps to apply online

These steps follow ICMAI's portal and its help notes, checked on 7 October 2026.

1. Log in as an existing student. If you have no portal account yet, choose Create Login Account (Existing Students) and enter your Intermediate Registration Number; the OTP goes to the email address in ICMAI's records. Don't use the new-applicant option: ICMAI warns that your records and services then won't appear on your dashboard.
2. Choose the Final course. The option to enrol for Final appears only if you are currently an Intermediate student.
3. Fill in the form. Choose postal or oral coaching and your regional council or chapter. Coaching is taken for both groups when you enrol.
4. Choose your Paper 20 elective (see below).
5. Upload your Intermediate pass mark sheet.
6. Pay the full fee or the first instalment online by credit card, debit card or net banking.
7. Track your application with Check Status. ICMAI's portal notes that an application goes through only after the payment is realised and its Directorate of Studies has verified the documents; one with inadequate documents is not processed.

If ICMAI's records have no email address for you, or a wrong one, its portal note asks you to write to studies.ad3@icmai.in.

Choosing your elective

Group IV includes one elective, which you select when you enrol for Final:

• Paper 20A: Strategic Performance Management and Business Valuation
• Paper 20B: Risk Management in Banking and Insurance
• Paper 20C: Entrepreneurship and Start Up

If you are already in the Final course, have not passed Group IV and have not yet chosen an elective, ICMAI's portal guide asks you to log in and select one. To switch to a different elective later, apply online through the portal and pay ₹1,000 (ICMAI notification of 18 December 2024). For the papers in each group and the pass rules, see CMA exams.

What you must complete before the Final exam

Enrolment is only the first step. ICMAI's prospectus admits you to the Final exam only once you have completed the prescribed training of the Final course:

• Industry Oriented Training Programme (IOTP): 10 days, run by the regional councils, chapters and CMA Support Centres. You must complete it before you fill in the exam form.
• Skills Training: 80 hours at Final level: 60 hours of SAP, Oracle, MS Dynamics or another ERP, and 20 hours of business or data analytics.
• Practical training: 15 months in total, which you can start as soon as you register for Intermediate. To sit the Final exam you need at least 10 months certified (Form T5A) as at 28/29 February for a June exam or 31 August for a December exam, and all 15 months must be complete before your Final result is declared (Form T5B). This follows the prospectus's practical training scheme (Annexure VII) and ICMAI's circular of 12 September 2024; the prospectus's training page says the 15 months must be done before you appear, so check with ICMAI if you are close to a cut-off. More in our guide to CMA articleship.

You then file a separate online exam form, and pay the exam fee, for every term. The prospectus sets the last date without late fee as 10 April for June and 10 October for December. For the December 2026 exam, which runs from 10 to 17 December 2026, Final forms close on 10 October 2026, or 17 October with a ₹500 late fee.

Validity and de novo registration

Your registration is valid for seven years from the date you registered for Intermediate, and you must pass both Intermediate and Final within that time. If you don't, the registration is cancelled and you can apply online for de novo registration for ₹5,000 (US$80 for students from other countries). ICMAI normally grants de novo registration once; it may grant it a second time only if you have passed at least one group or earned exemption in at least two subjects (CMA Prospectus 2025).