CMA Final

CMA Final eligibility criteria:

CMA Final eligibility criteria Clearing Group, I of CMA intermediate
Clearing Group II of CMA intermediate

Documents required for CMA Final registration:

Before beginning the CMA Final registration procedure, candidates are advised to keep the soft copy of a few documents handy with them. The document list is as given below:
  1. Candidate’s photo in jpg or jpeg format
  2. Age proof document
  3. Candidate’s signature
  4. 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