CMA Inter Registration: Validity, Fees, Last Dates and Eligibility
CMA Intermediate registration with the Institute of Cost Accountants of India (ICMAI) is valid for seven years from the date you register, and within that time you must pass both Intermediate and Final; ICMAI's prospectus sets no separate limit on the number of attempts. The course fee is ₹23,100, or ₹12,000 at registration plus ₹11,100 later, and you must register by 31 January to sit the June exam or 31 July for the December exam (ICMAI's CMA Prospectus 2025, September 2025 edition). When we checked ICMAI's student portal on 7 October 2026, Intermediate registrations were open for the June 2027 exam term.
Key points
- Your registration can also be cancelled if you do not appear in the Intermediate exam within three years of registering (Regulation 25(2)).
- You cannot sit any Intermediate group until the second instalment is paid, and you need to pass the Skills Training assessment test before you sit both groups or your remaining group.
- Registering does not enter you for an exam: you submit a separate exam form for every term.
Who can register for CMA Inter
ICMAI calls joining the Intermediate course "registration", and the CMA Prospectus 2025 allows it if you have:
- passed Class 12 and CMA Foundation, or the Foundation (Entry Level) Part I exam of ICMAI's CAT course; or
- a degree from a recognised university in any subject other than music, dancing, photography, painting, sculpture and the like; or
- qualified as an engineer, or passed another exam on ICMAI's direct-entry list, such as ICAI's Intermediate or the final exam of ICSI.
If you have taken your degree exam and are waiting for the result, you can register provisionally. You then have 18 months to submit the pass result; if you don't, the provisional registration is cancelled and the fee paid is forfeited. For the full direct-entry list, and the rule for engineering students on which ICMAI's documents differ, see CMA eligibility and direct entry to Intermediate.
CMA Inter registration last dates
ICMAI holds the Intermediate exam twice a year, in June and December, and you must register at least four months before the exam. The prospectus cut-offs are:
| Exam term | Last date to register | Latest extension announced by ICMAI |
|---|---|---|
| June | 31 January of the same year | June 2026 term: 10 February 2026 (notification of 30 January 2026) |
| December | 31 July of the same year | December 2026 term: 4 August 2026 (circular of 28 July 2026) |
Both extensions were announced only days before the original date, so plan for 31 January or 31 July. If you register now, your first exam term is June 2027, for which the prospectus cut-off is 31 January 2027. Registration does not enter you for an exam: you also submit an exam form for each term, by 10 April for June and 10 October for December without late fee. See CMA Inter exam date for the current time table and exam form deadlines.
Registration validity and attempts
Your Intermediate registration is valid for seven years from the date of registration, and it covers both Intermediate and Final: when you move on to Final you enrol with the same registration. ICMAI's prospectus limits time, not attempts, so you can sit Intermediate groups as often as you need within those seven years, paying the exam fee each time. Under Regulation 25 of the Cost and Works Accountants Regulations, 1959, your registration is also liable to cancellation if you do not appear in the Intermediate exam within three years of registering.
If seven years pass before you complete Intermediate and Final, your registration is cancelled and you can apply for de novo registration, online on ICMAI's student portal, for ₹5,000:
- It is normally granted only once. A second de novo registration may be granted if you have passed at least one group or earned exemption in at least two subjects.
- Under Regulation 25A, a de novo registration keeps the paper and group exemptions you earned under your earlier registration, subject to the pass rules.
To check how much validity you have left, count seven years from your registration date. If you are unsure of that date, log in to ICMAI's Online Student Registration System with your registration number or ask ICMAI's Directorate of Studies (studies@icmai.in).
CMA Inter registration fees
| Item | Amount (students in India) |
|---|---|
| Course fee, paid in full | ₹23,100, including the ₹500 student registration fee |
| Or first instalment | ₹12,000, at registration |
| Second instalment | ₹11,100, by 31 January (June exam) or 31 July (December exam) |
| Exam fee for each attempt | ₹1,500 for one group, ₹2,800 for both |
| Subject exemption, per paper | ₹1,000 for qualified CSs; ₹3,000 for engineering graduates or students and LLBs |
| De novo registration | ₹5,000 |
Source: ICMAI's fees structure (Annexure IX of the CMA Prospectus 2025) and its instalment options. Fees are subject to GST where it applies, and the course fee is the same for postal and oral coaching.
- Second instalment. You cannot sit either Intermediate group until it is paid. If you miss the date, the instalment option stays open for the next three consecutive terms; after that, the first instalment is forfeited and your registration is cancelled.
- Refunds. The course fee is not refunded once registration is complete. If ICMAI does not accept your application, it may refund the fee minus 10% for processing.
- Students from other countries pay US$1,100, cannot use the instalment option and send their forms to ICMAI's Directorate of Studies in Kolkata.
How to register for CMA Inter
You can register online on ICMAI's Online Student Registration System, or offline by handing in the registration form from ICMAI's prospectus, with your documents and fee challan copy, at a regional council, chapter or CMA Support Centre. When you register, you choose postal coaching (e-learning) or oral coaching and your regional council or chapter, and you enrol for the coaching of both groups at once.
Steps on the student portal
- Create a login account. If you passed CMA Foundation, choose Create Login Account (Existing Students) and enter your Foundation Identification Number; the OTP goes to the email address ICMAI has on record. If you are new to ICMAI, for example a graduate registering directly, choose Create Login Account (New Applicants) and verify your own email address. ICMAI warns that the wrong choice hides your records and services on the dashboard.
- Choose the Intermediate course and fill in your details, coaching mode and centre.
- Upload your documents (below).
- Pay the full fee or the first instalment online by credit card, debit card or net banking.
- Track your application with Check Status. ICMAI generates your Registration Number only after your payment is realised and its Directorate of Studies has verified your documents; an application with inadequate documents is not processed.
The general CMA registration guide covers the portal in more detail, including what to do if ICMAI's records have the wrong email address.
Documents to upload
The prospectus asks for copies of documents proving your qualification: your CMA Foundation (or CAT Part I) pass, or your degree or other qualifying exam result. Provisional students submit their graduation (or equivalent) pass mark sheet before applying for the exam.
After you register
- Study material. You receive ICMAI's study material for both groups after paying the first instalment.
- Skills Training. Intermediate students complete 120 hours of Skills Training (accounting software such as Tally or Zoho, office software, e-filing, and communication and soft skills). You become eligible after paying the second instalment and cannot sit both groups, or your remaining group, without completing its assessment test.
- Practical training. You can start ICMAI's 15-month practical training once you are registered for Intermediate; registering the training costs ₹2,500.
- Final. After passing both Intermediate groups, you enrol for Final. See CMA Final registration.
Frequently Asked Questions
Can I register for only one group of CMA Inter?
No. You register for the Intermediate course as a whole and enrol for the coaching of both groups when you register. You can then sit one group or both groups in an exam term, paying ₹1,500 or ₹2,800.
Can I change from postal to oral coaching after registering?
Yes, once. ICMAI allows a change from postal to oral coaching, oral to postal, or from one centre to another within 30 days of registration, for ₹500.
Sources
- ICMAI: CMA Prospectus 2025, Syllabus 2022 (edition September 2025), linked from icmai.in dwpivt501gtb6.cloudfront.net
- ICMAI: Fees Structure for students (Annexure IX of the CMA Prospectus 2025) dwpivt501gtb6.cloudfront.net
- ICMAI: The Cost and Works Accountants Regulations, 1959, as amended up to 25 May 2012 (archived copy of icmai.in PDF) web.archive.org
- ICMAI: Online Student Registration System, CMA online admission (checked 7 October 2026) eicmai.in
- ICMAI: Guide to creating a login account on the Online Student Registration System eicmai.in
- ICMAI: Notification extending the cut-off date for the June 2026 term (30 January 2026) dwpivt501gtb6.cloudfront.net
- ICMAI: Circular extending the last date of admission, registration and enrolment for the December 2026 term (28 July 2026) dwpivt501gtb6.cloudfront.net