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CMA Knowledge
Your Guide to CMA Success
CMA Intermediate Course 2025
Complete Guide to Syllabus, Fees, Exam Pattern & Preparation Strategy
CMA Intermediate Course Overview
The CMA Intermediate course is the second level in the Cost and Management Accountancy (CMA) program offered by the Institute of Cost Accountants of India (ICMAI). This comprehensive program equips students with specialized knowledge in financial accounting, cost management, taxation, and business laws.
Latest Update: The 2025 curriculum incorporates recent changes in taxation laws, accounting standards, and emerging technologies to ensure students are prepared for contemporary business challenges.
Successful completion of the Intermediate level opens doors to rewarding careers in finance, accounting, and strategic management across various industries. With the updated 2025 syllabus, candidates gain expertise in both traditional accounting practices and modern analytical tools.
Course Highlights
Admission Process & Eligibility
Eligibility Criteria
To register for the CMA Intermediate course in 2025, candidates must fulfill one of the following criteria:
- Foundation Course Passed: Successful completion of CMA Foundation examination
- Graduate from Recognized University: Bachelor’s degree in any discipline (except Fine Arts)
- Engineering Qualification: Degree from a recognized engineering institution
- Engineering Student: Completion of two years/four semesters of engineering program
Registration Process
Candidates can register through both online and offline methods:
Online Registration: Visit the official ICMAI website (icmai.in) and complete the registration through the student portal.
Offline Registration: Submit physical application forms at regional council offices, chapters, or CMA support centers.
Important Dates for 2025
| Term | Registration Deadline | Examination Period |
|---|---|---|
| June Term | January 31, 2025 | June 2-9, 2025 (Tentative) |
| December Term | July 31, 2025 | December 1-8, 2025 (Tentative) |
Note: Registration is valid for 7 years from the date of admission, providing ample time to complete the course requirements.
Fee Structure for 2025
The updated fee structure for CMA Intermediate course includes all essential components for comprehensive preparation:
| Fee Component | Amount (₹) |
|---|---|
| Intermediate Course Fee (Both Groups) | 23,100 |
| Prospectus Fee (Separate) | 250 |
| Coaching Revalidation Fee (Single Group) | 800 |
| Coaching Revalidation Fee (Both Groups) | 1,600 |
| Examination Fee (Single Group) | 1,200 |
| Examination Fee (Both Groups) | 2,400 |
Financial Advantage: BCom graduates can directly enroll in Intermediate without Foundation, paying only ₹48,100 for the complete CMA certification, making it one of the most cost-effective professional finance courses in India.
The registration fee includes study materials for all subjects, coaching facilities at regional chapters, practical training, and computer training.
Course Structure & Levels
The CMA Intermediate course is systematically divided into two groups, each containing four papers. This structure allows candidates to approach the syllabus in manageable segments.
| Group | Number of Subjects | Examination Approach |
|---|---|---|
| Group I | Four (4) Subjects | Students can attempt both groups together or one group at a time |
| Group II | Four (4) Subjects |
Strategy Tip: Working professionals often benefit from attempting one group at a time, while full-time students may prefer attempting both groups together.
While the Institute permits attempting groups separately, candidates must eventually clear both groups to qualify for the CMA Final course.
CMA Intermediate Syllabus 2025
The CMA Intermediate syllabus follows the “Syllabus 2022” structure with updates for 2025. This comprehensive curriculum builds professional competence across core areas of cost and management accounting.
Group I Syllabus
Paper 5: Business Laws & Ethics
- Commercial Laws (30%)
- Industrial Laws (15%)
- Corporate Laws (40%)
- Business Ethics (15%)
Paper 6: Financial Accounting
- Accounting Fundamentals (15%)
- Special Transactions (10%)
- Financial Statements (20%)
- Partnership Accounts (20%)
- Branch & Departmental (15%)
- Accounting Standards (20%)
Paper 7: Direct & Indirect Taxation
- Direct Taxation (50%)
- Income Tax Act
- GST Laws
- Customs Act
Paper 8: Cost Accounting
- Cost Accounting (40%)
- Methods of Costing (30%)
- Cost Techniques (30%)
Group II Syllabus
Paper 9: Operations & Strategic Management
- Operations Management (60%)
- Strategic Management (40%)
- Digital Strategy
Paper 10: Corporate Accounting & Auditing
- Corporate Accounting (50%)
- Auditing (50%)
Paper 11: Financial Management & Data Analytics
- Financial Management (80%)
- Business Data Analytics (20%)
Paper 12: Management Accounting
- Activity Based Costing (10%)
- Decision Making Tools (30%)
- Standard Costing (15%)
- Budgeting (15%)
Training Requirements
The CMA Intermediate course incorporates mandatory practical training components designed to bridge theoretical knowledge with real-world applications.
Coaching & Computer Training
Structured classroom or online sessions covering course curriculum supplemented with computer training relevant to accounting practices.
Communication & Soft Skills
Development of professional communication, presentation, interpersonal, and business writing skills essential for career success.
Practical Training
15-month hands-on experience through articleship or industrial training, to be completed before appearing for Group II examinations.
These training elements collectively ensure that CMA students develop into well-rounded professionals equipped with technical expertise, technological proficiency, and communication abilities valued by employers.
Examination Details
The CMA Intermediate examinations follow a structured pattern that assesses both conceptual understanding and application skills.
| Aspect | Details |
|---|---|
| Mode of Examination | Online (Computer-Based Test) |
| Type of Questions | Objective & Descriptive (Case Studies in some papers) |
| Maximum Marks per Paper | 100 |
| Number of Papers | 8 (4 in each group) |
| Examination Duration | 3 hours per paper |
| Marking Scheme | No negative marking |
| Examination Frequency | Twice a year (June & December) |
Examination Application: Students must submit examination forms within the stipulated deadlines, typically 8-10 weeks before the examination commencement. Regular visits to the official ICMAI website are recommended for updates.
Passing Criteria
The CMA Intermediate examination follows a stringent evaluation standard to maintain professional credibility.
Standard of Pass
- Minimum Subject Marks: 40% in each individual paper (40 marks out of 100)
- Aggregate Requirement: 50% average across all papers in each group
- Group Clearance: Both groups must be cleared separately, either together or in different attempts
Examples of Passing Scenarios
| Scenario | Paper Scores | Total/Aggregate | Result |
|---|---|---|---|
| Example 1 | 45, 50, 75, 40 | 210/400 (52.5%) | PASS |
| Example 2 | 40, 50, 65, 40 | 195/400 (48.75%) | FAIL |
| Example 3 | 60, 45, 42, 38 | 185/400 (46.25%) | FAIL |
Exemption Benefit: If a student appears for both groups and scores 240 marks in one group but only 185 in the other, while securing more than 40 marks in all individual subjects, the institute may adjust the extra marks from the higher-scoring group to compensate for the deficit in the lower-scoring group.
Frequently Asked Questions
Registration for CMA Intermediate is valid for 7 years from the date of admission, providing ample time to complete the course requirements.
Yes, many working professionals successfully complete CMA Intermediate. The flexibility to attempt one group at a time and the availability of online resources make it manageable alongside employment.
CMA Intermediate opens doors to various roles in finance and accounting, including Cost Accountant, Financial Analyst, Management Accountant, Internal Auditor, and Tax Consultant. Many organizations value the technical skills developed at this stage.
Yes, BCom graduates can directly register for the Intermediate course without appearing for the Foundation examination, making the pathway shorter and more cost-effective.
Conclusion
The CMA Intermediate course represents a significant step toward a rewarding career in cost and management accounting. The comprehensive 2025 curriculum, with its balanced emphasis on technical knowledge, regulatory frameworks, and strategic thinking, equips students with the capabilities needed to excel in dynamic business environments.
While the journey demands dedication, discipline, and systematic effort, the professional opportunities and career advancement it enables make it a worthwhile investment. As you embark on your CMA Intermediate journey, remember that consistent effort, strategic preparation, and practical application of knowledge are the keys to success.
Next Steps: In our upcoming articles, we will explore subject-specific study plans, preparation strategies for practical subjects, and time management techniques for working professionals.
We hope this comprehensive guide provides you with all the necessary information about the CMA Intermediate course for 2025. If you found this article helpful, please share it with others who might benefit from this information.
Thanks for reading,
CMA Knowledge Team
Thank you for good information