CMA Inter Exam – All you need to know about 2022

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CMA inter has two groups and both the groups offer exams twice a year, once in the month of June and another one in the month of December.

CMA intermediate is the second level in the three level CMA course that one has to qualify to become certified. Only after clearing CMA intermediate can you go on to the final level. CMA inter exam are held twice in one year. Once in the month of June and once in the month of December. Now, that you have cleared you foundation level, it is time to ace intermediate!

Table of Content:

  1. CMA Inter Exam Date
  2. Eligibility Criteria for CMA intermediate Course
  3. Examination Eligibility (Admit Cars, Exam Forms)
  4. Exam Pattern 2022
  5. Study Tips and Techniques for CMA Intermediate


CMA Inter Exam Date

ICMAI Intermediate exam registration process has begun. Students will be giving their exams during the months of June and December. There are 2 groups in CMA intermediate namely group 1 and group 2, each consisting of 4 papers for which the candidates need to qualify. Once a candidate qualifies the Intermediate exam, then he becomes eligible for the final level. On passing the final exam, the candidate can be deemed as a certified CMA.

The Final CMA intermediate Exam dates are yet to be announced. ICMAI will soon announce the exam dates on their official website. Keep checking the website regularly to stay updated.

Here is a link for their website:

The tentative dates for the June term examination is around  2nd week of June

The tentative date around which the December term examination will take place will be around mid-2nd week to 3rd week of December.


Who is eligible to apply for CMA Intermediate?

A student is eligible to appear in CMA intermediate exam only after fulfilling the following conditions:

  1. Successfully passing CMA foundation Course
  2. Successful completion of Oral/Postal coaching
  3. Successful completion of skill training
  4. Successful submission of exam application form on or before exam specified due dates.


Examination Eligibility

After registration, you need to make sure you complete all the requirement to sit in the examination. What are these requirements?

  • A candidate needs to download his/her admit card on time and bring it to the examination hall with him to be allowed entry in the examination room. 
  • He/she should have filled out the exam form and payed the respective fee
  • He/she should have a valid identification number
  • he/she should not be disbarred from appearing in the foundation exam from this institute

Admit Card

A candidate must carry their admit card to the exam, without it they won’t be allowed to give the examination. Admit card is not sent to students on email or phone number. It has to be downloaded from ICMAI’s website portal. 

To download your Admit Card follow these instruction:

  1. Visit ICMAI’s official website and click on ‘Students’ tab –
  2. Click on ‘Examination’ tab
  3. Click on ‘Admit card’
  4. Enter your registration number
  5. Download

Exam Form

The Institute of Cost and Accountants (ICMAI) will release an exam form soon after registration period, it has to be filled by every registered candidate. If you fail to fill out the exam form, you will not be allowed to sit in the examination. 


Exam Pattern

CMA inter paper is divided into two groups, group 1 and group 2, each containing 4 paper carrying 100 marks. All the papers of group 1 and group 2 will be of 100 marks each. The total duration of the exam is of 3 hours.

Let’s look at the exam pattern for CMA inter paper in a more detailed manner.

Exam Pattern for CMA Inter Question Paper

Mode of exam Online centre-based exam
No of groups Two – Group 1 & Group 42
No of papers Eight – 4 papers in each group
Duration of exam 3 hours
Total marks 100 marks in each paper
Type of question Objective and Subjective
No of questions 120 questions in each
Marking scheme No negative marking
Language Hindi or English
Passing criteria 40% in all papers and 50% in total


CMA Inter Exam – Marking Scheme

CMA inter paper wise marking scheme. There is no negative marking in CMA exams.

CMA Inter Exam Group 1  (Marking Scheme)

Paper 5: Financial Accounting (FAC)

  • Accounting – Basics – 25%
  • Preparation of Financial Statements – 40%
  • Self-Balancing Ledgers, Royalties, Hire Purchase Instalment System, Branch Departmental Accounts – 20%
  • Accounting in Computerized Environment and Accounting Standards – 15%

Paper 6: Laws & Ethics (LNE)

  • Commercial Laws – 30%
  • Industrial Laws – 25%
  • Corporate Law – 35%
  • Ethics – 10%

Paper 7: Direct Taxation (DTX)

  • Income Tax Act Basics – 10%
  • Heads of Income and Computation of Total Income and Tax Liability – 70%
  • Tax Management, Administrative Procedures and ICDS – 20%

Paper 8: Cost Accounting (CAC)

  • Introduction to Cost Accounting – 40%
  • Methods of Costing – 30%
  • Cost Accounting Techniques – 30%


CMA Inter Exam Group 2 (Marking Scheme)

Paper 9: Operations Management & Strategic Management (OMSM)

  • Operations Management – 70%
  • Strategic Management – 30%

Paper 10: Cost & Management Accounting and Financial Management (CMFM)

  • Cost & Management Accounting – 50%
  • Financial Management – 50%

Paper 11: Indirect Taxation (ITX)

  • Cannons of taxations – Indirect Tax GST – 80%
  • Customs Laws – 20%

Paper 12: Company Accounts & Audit (CAA)

  • Accounts of Joint Stock Companies – 50%
  • Auditing – 50%

Tips to Clear CMA Inter Exam

Hitting at a nail aggressively is not the key to hammer it in the wall correctly. You have to know the right angle to hit at and the right force to apply. Similarly, just studying day in and day out is never the right way to clear a challenging exam. You need to think and plan what works best in the situation. 

Here are some tips you can follow to increase your chances of acing your exam at one go! 

Know Yourself! 

You need to know and be clear about your personality. What time do you prefer to study and what time are you the most productive? How much hours can you give at one go? Do you learn better with self study or classroom teaching? 

Only after answering these questions, can you make up a schedule for yourself and plan out the procedure that will bring out the most productivity. If you don’t know this at first, you can always try things out. 

Keep practicing mock test papers

Mock test papers can be a great resource for improvement. As you keep covering more and more of your syllabus, practice mock tests papers for them. Improve your testing abilities. It will also hammer a lot of information in your mind as you will be writing them and solving them regularly. 

Make sure to keep doing the things you love

Don’t make the most common mistake! you don’t have to leave everything and only study all day everyday. This will only tire you in the end. make time. Plan out a schedule that will give you some time to do other things you enjoy and which will make you feel fresh and replenished. 

Let TopLad help you!

You need proper resources such as notes, books, mock tests, previous year papers etc. Along with this a proper teacher who can make you understand all the concepts and guide you through every process is very essential. You can save a lot of time trying to figure things out by enrolling in a coaching institute and get proper guidance for your exam preparation from them. 

TopLad offers you all of this!

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