CMA Final eligibility
CMA Final eligibility criteria | Clearing Group, I of CMA intermediate |
Clearing Group II of CMA intermediate |
Documents required for CMA Final registration
- Candidate’s photo in jpg or jpeg format
- Age proof document
- Candidate’s signature
- Certificates of educational qualification
CMA Final Registration fee
MA Final Course registration fee (with effect from Feb)
Option I (Without instalment) | |
Particulars | Amount |
CMA Final | Rs. 25,000 |
Option II (With Instalment) | |
CMA Final | Rs 15,000 |
Rs. 10,000 |
Validity of CMA Final Registration
The CMA final registration will be valid for 7 years. So, the candidates can clear both Group 3 and 4 of the CMA final exam within 7 years. If you have left your online application incomplete, it will remain valid in the system for 30 days. After 30 days, the candidate will have to make a fresh application.
CMA Final Syllabus
Group – 3
Paper 1: CORPORATE LAWS & COMPLIANCE (CLC) – Section A: Companies Act (60 marks) Section B: Other Corporate Laws (25 marks) Section C: Corporate Governance (15 marks)
Paper 2: STRATEGIC FINANCIAL MANAGEMENT (SFM) – Section A: Investment Decisions (25 marks) Section B: Financial Markets and Institutions (20 marks) Section C: Security Analysis and Portfolio Management (25 M) Section D: Financial Risk Management (30 marks) Paper 3: STRATEGIC COST MANAGEMENT – DECISION MAKING (SCMD)- Section A: Cost Management (20 marks) Section B : Strategic Cost Management Tools and Techniques (50 marks) Section C: Strategic Cost Management (30 M) Paper 4: DIRECT TAX LAWS AND INTERNATIONAL TAXATION (DIT)- Section A: Advance Direct Tax Laws (50 Marks) Section B: International Taxation (30 Marks) Section C: Case Study Analysis (20 Marks).
Group – 4
Paper – 5: CORPORATE FINANCIAL REPORTING (CFR) – Section A: GAAP and Accounting Standards (20 marks) Section B: Accounting of Business Combinations & Restructuring (20 marks) Section C: Consolidated Financial Statements (20 marks) Section D: Developments in Financial Reporting (25 marks) Section E: Government Accounting in India (15 marks) Paper – 6: INDIRECT TAX LAWS AND PRACTICE (ITP)- Section A: Advanced Indirect Tax and Practice (80 marks) Section B: Tax Practice and Procedures (20 marks)
Paper – 7: COST AND MANAGEMENT AUDIT (CMAD)- Section A: Cost Audit (35 marks) Section B: Management Audit (15 marks) Section C: Internal Audit, Operational Audit and other related issues (25 marks) Section D: Case Study on Performance Analysis (25 marks)
Paper – 8: STRATEGIC PERFORMANCE MANAGEMENT AND BUSINESS VALUATION (SPBV) – Section A: Strategic Performance Management (50 marks) Section B: Business Valuation (50 marks)
CMA Final Exam Pattern: ICMAI notifies about the exam pattern of CMA final on their official website. It is helpful to take note of the exam pattern to understand the duration of the exam, total subjects, mode of exam etc. The details of the CMA final exam pattern are tabulated below. CMA Final exam pattern
Mode of exam | Online |
Duration of exam | 3 hours |
Type of exam | Objective and descriptive |
Number of questions | 120 |
Marking scheme | No negative marking |
Total marks for each paper | 100 |
Medium of exam | English |