CMA Intermediate Group 2

CMA intermediate Group 2 Course has 4 papers which are to be attempted either independently or together with Group 1 (also consisting of 4 papers) depending on a student’s preference or preparation. CMA intermediate group 2 exams are held twice in a year, once in the month of June and once in December.


Who is Eligible for CMA intermediate Group 2 Course

A student is eligible to appear in CMA intermediate group 2 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.


When and How to Apply?

Registration for the CMA intermediate course is open throughout the year However, Students desirous to appear for June Term Examination should apply before 31st January of that year and for December Term Examination, students should apply before 31st July of that year. To apply for CMA intermediate course, visit icmai’s official website and fill out the admission form.


Registration and Fee

To register for CMA intermediate group 2 course, a student can visit icmai’s official website and fill out the admission form and pay a fee of Rs.23100 (for both groups). The fee can be paid in two instalments:

  1. Rs.12000 – 1st instalment and Rs.11,100 – 2nd instalment
  2. Payable on or before 31st January of that year for June examination and for 31 st July for December examination.


CMA Inter Group 2 Subjects and Syllabus

CMA inter group 2 syllabus consists of 4 subjects/papers namely Operations Management Strategic Management, Cost Management Accounting and Financial Management, Indirect Taxation and Company Accounts and Audit. CMA inter group 2 subjects and topics to be covered along with their respective weightage in final examination are mentioned below.


CMA Inter Group 2 Subjects:

  1. Paper 9 : Operations Management & Strategic Management (OMSM)
    • Operations Management 70%
    • Strategic Management 30%
  2. Paper 10 : Cost & Management Accounting and Financial Management (CMFM)
    • Cost & Management Accounting 50%
    • Financial Management 50%
  3. Paper 11 : Indirect Taxation (ITX)
    • Cannons of taxations – Indirect Tax GST 80%
    • Customs Laws 20%
  4. Paper 12 : Company Accounts & Audit (CAA)
    • Accounts of Joint Stock Companies 50%
    • Auditing 50%


Learning Objectives

Correct understanding of a question is the first step in delivering the right answer. In our courses you will learn how to tackle every question correctly and according to the exam pattern and objective of the question. The question paper will comprise of knowledge, comprehension, application and analysis based sections. Following is an explanation on how to formulate your answers on that basis.

Learning objectives Verbs used Definition
What you are expected to know
List Make a list of
State Express. fully or dearly. The details/facts or
Define Give the exact meaning of
What you are expected to understand
Describe Communicate the key features or
Distinguish Highlight the differences between
Explain Make clear or Intelligible/ state the meaning or purpose of
Identify Recognize, establish, or select after consideration
Illustrate Use an example to describe or explain something
How you are expected to apply your knowledge
Apply Put to practical use
Calculate Ascertain or reckon mathematically
Demonstrate Prow with certainty or exhibit by practical means
Prepare Make or get ready for use
Reconcile Make or prove consistent/ compatible
Solve Find an answer to
Tabulate Arrange in a table
How you are expected to analyse the details of what you have learned
Analyse Examine in details the structure of
Categorise Place into a defined class or division
Compart and contrast Show the similarities and/ or differences between
Construct Build up or compile
Discuss Examine in details by argument
Interpret Translate into intelligible or familiar terms
Prioritise Place in order of priority or sequence for action
Produce Create or bring into existence


Training during CMA Intermediate Course

Computer Training – 100 hours and Communication Soft Skill Training – 3 days. A student appearing for both groups or for remaining group of Intermediate Examination has to undergo Computer Training at Regional Council/Chapter/ Recognized Oral Coaching Centre/CMA Support Centre duly recognized by the Institute. Student should have completed the Computer Training and Communication Soft Skill Training before filling up the Examination application form.


Passing Criteria

To pass CMA intermediate exam, a candidate is required to obtain a minimum of 40% in all individual subjects/papers and an aggregate of 50% in total. If a candidate who failed to fulfill the criteria and is declared failed in any group, but has obtained 60% or more in any one paper or more, will be exempted to appear in that particular paper or papers in subsequent examination and after passing, the marks for each of the exempted papers will be reckoned as 50.


After CMA intermediate group 2

A student who has successfully cleared all 4 papers of CMA Inter group 2 in adherence to the passing criteria mentioned above, along with CMA Inter group 1 as well, gets entitled to get enrolled for CMA Final.



For more information about CMA Inter group 2 or CMA Inter group 2 subjects, you can contact us on our toll-free number 18003091245 and talk to our experts for free. You can also mail us at [email protected]. Visit our Youtube Channel or Telegram for regular updates and information on CMA video lectures and online classes.