
CMA 2025 Exam Pattern: The Institute of Cost Accountants of India (ICAI) has released the CMA exam pattern for Foundation, Intermediate and Final course. The Institute of Cost Accountants of India (ICMAI) releases the exam pattern of CMA 2025 for December and June sessions on the official website, icmai.in. ICMAI will be conducting the exam as offline centre-based test for all three courses. Last year, CMA exam for Foundation course was conducted as remote proctored exam, while exam for the Intermediate and Final courses was conducted as online test from centre. Each exam paper has a total of 100 questions to be answered within 120 minutes for the Foundation course and within 180 minutes for Intermediate and Final courses.
Scroll down for complete information on CMA 2025 exam pattern for Foundation, Intermediate and Final courses.
- CMA 2025 Exam Pattern
- CMA Exam Pattern 2025 for Foundation Course
- CMA Sectional Weightage for Foundation Course
- CMA Exam Pattern 2025 for Intermediate and Final Courses
CMA 2025 Exam Pattern
ICAI conducts CMA exam for three courses separately. All three CMA courses have a different exam pattern. Candidates can find the CMA exam pattern 2025 for the following courses here:
- CMA Foundation
- CMA Intermediate
- CMA Final
Commonly asked questions
CMA Exam Pattern 2025 for Foundation Course
The space below mentions the CMA 2025 exam pattern for foundation courses:
Exam Features | CMA Exam Details |
---|---|
Mode of CMA Foundation exam | Offline Centre-Based Test |
Type of questions in CMA Foundation exam | Multiple Choice Questions (MCQ) |
Total marks in each subject paper | 100 |
Duration of CMA Foundation exam | 120 minutes |
Number of subject papers | 4 |
There are four papers based on accounts in the CMA foundation course. The subjects below are as per the CMA 2025 syllabus:
- PAPER 1: Fundamentals Of Business Laws and Business Communication (FBLC)
- PAPER 2: Fundamentals Of Financial and Cost Accounting (FFCA)
- PAPER 3: Fundamentals Of Business Mathematics and Statistics (FBMS)
- PAPER 4: Fundamentals Of Business Economics and Management (FBEM)
CMA Sectional Weightage for Foundation Course
Each paper of CMA courses will have weightage from the syllabus as under:
Foundation Course Paper 1: Fundamentals of Economics and Management
Sections |
Topics |
Weightage |
---|---|---|
Section A - Fundamentals of Economics |
Basic concepts of Economics |
20 marks |
Forms of Market |
20 marks |
|
Money and Banking |
10 marks |
|
Section B – Fundamentals of Management |
Management Process |
50 marks |
Total |
- |
100 marks |
Foundation Course Paper 2: Fundamentals of Accounting
Sections |
Topics |
Weightage |
---|---|---|
Section A: Fundamentals of Financial Accounting |
Accounting Fundamentals |
35 marks |
Accounting for Special Transactions |
20 marks |
|
Preparation of Final Accounts |
25 marks |
|
Section B: Fundamentals of Cost Accounting |
Fundamentals of Cost Accounting |
20 marks |
Total |
- |
100 marks |
Foundation Course Paper 3: Fundamentals of Laws and Ethics
Sections |
Topics |
Weightage |
---|---|---|
Section A: Fundamentals of Commercial Laws |
Indian Contracts Act, 1872 |
40 marks |
Sale of Goods Act, 1930 |
20 marks |
|
Negotiable Instruments Act,1881 |
10 marks |
|
Section B: Fundamentals of Ethics |
Ethics and Business |
30 marks |
Total |
- |
100 marks |
Foundation Course Paper 4: Fundamentals of Business Mathematics and Statistics
Sections |
Topics |
Weightage |
---|---|---|
Section A: Fundamentals of Business Mathematics |
Arithmetic |
20 marks |
Algebra |
20 mark |
|
Section B: Fundamentals of Business Statistics |
Statistical representation of Data |
10 marks |
Measures of Central Tendency and Dispersion |
30 marks |
|
Correlation and Regression |
10 marks |
|
Probability |
10 marks |
|
Total |
- |
100 marks |
Read More:
CMA Exam Pattern 2025 for Intermediate and Final Courses
The space below mentions the exam pattern for CMA intermediate 2025 and final courses:
Exam Features | CMA Exam Details |
---|---|
Mode of CMA Intermediate and Final exams | Offline test from centre |
Type of questions in CMA Intermediate and Final exams | Descriptive |
Total marks in each subject paper | 100 |
Duration of CMA Intermediate and Final exam | 180 minutes |
CMA Intermediate Course Papers
The course consists of two groups (Group 1 and Group 2) inclusive of 4 papers each (Papers 5-8) and (Papers 9-12)
Group I | Group II |
---|---|
PAPER 5: Business Laws and Ethics (BLE) | PAPER 9: Operations Management and Strategic Management (OMSM) |
PAPER 6: Financial Accounting (FA) | PAPER 10: Corporate Accounting and Auditing (CAA) |
PAPER 7: Direct and Indirect Taxation (DITX) | PAPER 11: Financial Management and Business Data Analytics (FMDA) |
PAPER 8: Cost Accounting (CA) | PAPER 12: Management Accounting (MA) |
CMA Final Course Papers
CMA Final Course will consist of two groups (Group 3 and Group 4) inclusive of 4 papers each (Papers 13-16) and (Papers 17-20)
Group III | Group IV | |
---|---|---|
PAPER 13: Corporate and Economic Laws (CEL) | PAPER 17: Cost and Management Audit (CMAD) | |
PAPER 14: Strategic Financial Management (SFM) | PAPER 18: Corporate Financial Reporting (CFR) | |
PAPER 15: Direct Tax Laws and International Taxation (DIT) | PAPER 19: Indirect Tax Laws and Practice (ITLP) | |
PAPER 16: Strategic Cost Management (SCM) | PAPER 20: One of the following subjects | PAPER 20A: Strategic Performance Management and Business Valuation (SPMBV) |
PAPER 20B: Risk Management in Banking and Insurance (RMBI) | ||
PAPER 20C: Entrepreneurship and Start Up (ENTS) |
Commonly asked questions
CMA Exam
Student Forum
Answered a month ago
Absolutely! Many subjects like Financial Accounting, Corporate Law, Taxation, and Auditing directly overlap with professional courses. Students often say that their B.Com (Hons) syllabus gives them a head start in cracking CA/CS/CMA exams, saving them study time later.
A
Contributor-Level 7
Answered 2 months ago
To become a CMA in the USA, you need to:
- Become a member of the Institute of Management Accountants (IMA).
- Meet the required education and work experience criteria.
- Successfully pass both parts of the computer-based CMA exam.
- Complete required continuing education units to keep your certification active
R
Contributor-Level 6
Answered 2 months ago
We have listed below the CMA US eligibility criteria for international students:
- Register yourself with the IMA.
- You must have a Bachelor's degree from an accredited college or university. If you are pursuing your graduation, you are still eligible for the US CMA. Degree verification must be done with
A
Contributor-Level 6
Answered 2 months ago
The average CMA in USA salary is USD 126,000, but may vary on factors like experience, industry, company size, and location. The details are given below:
- Mean Salary: USD 86,924 (INR 72.2 L)
- Median Salary: USD 67,500 (INR 56.5 L)
Conversion Rate: 1 USD = INR 83.70
P
Contributor-Level 6
Answered 2 months ago
The CMA programme in USA, offers flexibility for aspiring management accountants to complete the course. While CMA in USA typically takes 12 to 18 months to complete both exam parts, however, dedicated students can finish in 6 to 9 months also. Candidates also have a three-year window to complete th
J
Contributor-Level 6
Answered 2 months ago
CMA is not just valid in USA, but also in other countries like Europe, UK, Canada, Germany, UAE and others. Thus, those who graduate with CMA from USA are eligible to work across the globe.
J
Contributor-Level 6
Do B.Com (Hons) subjects prepare me for CA, CS, or CMA exams?