CMA Inter (Dec) 2025: Dates (OUT), Admit Card (OUT), Eligibility, Syllabus PDF, Pattern, Centres, MQPs

Cost and Management Accounting Intermediate Exam 2025 ( CMA Intermediate )

Abhishek Dhawan
Updated on Feb 1, 2026 23:46 IST

By Abhishek Dhawan, Deputy Manager - MBA & BBA Content

CMA Inter Dec 2025 Exam: ICMAI will release CMA Inter exam results for Dec 2025 term on February 11. Candidates who took CMA Inter Dec 2025 exam will be able to check the results online. Official website of ICMAI CMA hosts the exam scores inside a login dashboard. CMA Inter Dec 2025 exam results are accessible using the identification number. 

CMA Inter June 2026 Exam: The Institute of Cost Accountants of India (ICMAI) will release CMA June 2026 exam dates soon. CMA students will have to apply for CMA Inter June 2026 exam from the official website, icmai.in. In the previous year's June term, 5491 candidates passed the CMA Intermediate course.

Scroll down to gather complete insights on CMA Intermediate exam for both December and June terms. Also check the difference between the CMA application form and CMA exam form, Intermediate eligibility criteria, admit cards, results, CMA pass percentage, and other critical details.

LATEST: CMA June 2026 Exam Dates Soon at icmai.in

Table of contents
  • What is CMA Intermediate Exam?
  • CMA Intermediate Exam Dates 2025
  • CMA Intermediate Exam Highlights 2025
  • CMA Dec 2025 Intermediate Results
  • CMA Inter 2025 Admit Card
  • CMA Intermediate 2025 Exam Pattern
  • CMA Intermediate Syllabus 2025
  • CMA Intermediate June 2025 MQP/MTP
  • CMA Intermediate Eligibility Criteria 2025
  • CMA Intermediate Exam Process 2025
  • CMA Intermediate Enrolment 2025
  • CMA Intermediate Exam Form 2025
  • FAQs on CMA Intermediate
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What is CMA Intermediate Exam?

The Institute of Cost Accountants of India (ICMAI) conducts CMA exam at three levels to certify candidates with the designation of Cost Management Accountant (CMA). The second level of CMA exams is the intermediate level. Candidates who have passed CMA Foundation exam are eligible for CMA Intermediate course.

ICMAI's CMA Intermediate exam evaluates proficiency in cost and management accounting, strategic management, and financial management. Those who complete the CMA Intermediate course already have a good understanding of financial decision-making. Appearing for this exam is critical for candidates aspiring to pursue a career in cost and management accountancy, as completing CMA Inter course opens the gateway to final stage of CMA course. Candidates completing CMA Foundation course or have a relevant bachelor's degree are eligible for CMA Intermediate exam.

CMA Intermediate Exam Dates 2025

Take a look at the table below for the complete schedule of CMA Intermediate 2025 exam

DatesPast Exam Dates
11 Feb ' 26

CMA (Inter) Dec 2025 Result Declaration

17 Dec ' 25

CMA (Inter) Dec 2025 Exam Date: Management Accounting (P-12)

16 Dec ' 25

CMA (Inter) Dec 2025 Exam Date: Cost Accounting (P-08)

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CMA Intermediate Exam Highlights 2025

The table below mentions the CMA Inter exam highlights:

CMA Intermediate Features

CMA Intermediate Highlights

Exam name

CMA Intermediate

Conducting body

The Institute of Cost Accountants of India (ICMAI)

Exam frequency

Twice (June and December term)

Exam level

National

Medium

English

Exam duration

3 hours

Mode of application (enrolment)

Online

Enrolment fee

INR 23,100

Mode of exam

Offline

CMA Inter groups

Group I and Group II

CMA exam fee

INR 1,500 for one group

INR 2,800 for two groups

CMA Intermediate exam date December 2024

to be announced

Exam purpose

Award of Inter certificate

Number of papers in CMA Intermediate

8 (4 papers in each Group)

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CMA Dec 2025 Intermediate Results

ICMAI releases CMA exam results for the Intermediate course on its official website, icmai.in. Candidates who took the CMA exam must provide their login credentials, like enrollment number to check their CMA Inter results. Along with the CMA results, ICMAI releases the pass list, and pass percentage. CMA pass list mentions the registration numbers of candidates who pass the Intermediate exam. Candidates find a press release stating the CMA inter pass percentage in the particular exam term.

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CMA Inter 2025 Admit Card

ICMAI releases the CMA admit card for intermediate courses online on the official website, icmai.in. Candidates have to bring a hard copy of the CMA Inter admit card to the exam hall on exam day. The admit card of CMA Intermediate exam hosts details regarding the exam, like the exam subject-wise exam date along with the test taker’s details. Officials at the CMA exam centre will verify these details on the exam day. Candidates failing to carry the CMA Intermediate 2025 admit card will face denial in the entry to the exam hall.

How to Download CMA Inter Admit Card?

Candidates must follow the steps mentioned below to download the admit card for CMA Inter Dec 2025 exam:

  1. Visit the official student website of ICMAI, https://icmai.in/studentswebsite/Student-index.php
  2. Click on the 'Examinations' tab from the main menu
  3. From the appearing window, click on the 'Admit Card' tab mentioned in the side bar.
  4. Click the link for CMA Intermediate Dec 2025 admit card
  5. Enter the required login credentials to access the admit card login screen

Also Check: CMA 2025 Admit Card

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CMA Intermediate 2025 Exam Pattern

The space below mentions the CMA Intermediate exam pattern 2025:

Exam Features CMA Exam Details 
CMA Intermediate exam mode Offline test from centre
Type of questions in CMA Intermediate Descriptive
Total marks in each subject paper 100
CMA Inter exam duration 180 minutes
Medium Bilingual (English or Hindi)
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CMA Intermediate Syllabus 2025

ICMAI released the new syllabus for all three CMA courses in 2022. The old syllabus, which was released in 2016 is not applicable for the exams. CMA Intermediate course is divided into two groups. Candidates must clear exams under both the groups to qualify for CMA Final course. The space below mentions the group-wise subjects under CMA syllabus 2022:

CMA Intermediate Course Group – I

  • PAPER 5: Business Laws and Ethics (BLE)
  • PAPER 6: Financial Accounting (FA)
  • PAPER 7: Direct and Indirect Taxation (DITX)
  • PAPER 8: Cost Accounting (CA)

CMA Intermediate Course Group – II

  • PAPER 9: Operations Management and Strategic Management (OMSM) 
  • PAPER 10: Corporate Accounting and Auditing (CAA)
  • PAPER 11: Financial Management and Business Data Analytics (FMDA) 
  • PAPER 12: Management Accounting (MA)

Also Read: CMA 2025 Syllabus

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CMA Intermediate June 2025 MQP/MTP

The table below mentions the direct links for CMA Intermediate Model Question Papers:

Subject Name Questions Answers
Business Laws and Ethics Download PDF Download PDF
Financial Accounting Download PDF Download PDF
Direct and Indirect Taxation Download PDF Download PDF
Cost Accounting Download PDF Download PDF
Operations Management and Strategic Management Download PDF Download PDF
Corporate Accounting and Auditing Download PDF Download PDF
Financial Management and Business Data Analytics Download PDF Download PDF*
Management Accounting Download PDF Download PDF*
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CMA Intermediate Eligibility Criteria 2025

Candidates can pursue CMA Intermediate course via two different routes mentioned below: 

  • CMA Inter enrolment after clearing CMA Foundation exam
  • Direct admission

Space below has eligible candidates for CMA Intermediate course: 

Candidates who have passed any of following exams are eligible for enrolment to CMA Intermediate course:

  • Degree exam of any recognised University.
  • Those who are pursuing Engineering course; however, have completed 2nd year/Semester IV/equivalent) or are qualified engineers.
  • Candidates who hold a Master's degree from any recognised University or any of the IIMs
  • Engineering degree exam from any recognised University or any of the IITs/IISCs;
  • Final exam of the Institute of Chartered Accountants of India or equivalent
  • Final exam of the Chartered Institute of Management Accountants, London
  • Final exam of the Institute of Company Secretaries of India
  • Final exam of the Association of Chartered Certified Accountants, U.K.
  • The Foundation course exam from ICMAI
  • Entry Level-Part I exam of Certificate in Accounting Technicians (CAT) course of ICMAI
  • Entry Level-Part I exam and Competency Level Part II exam of CAT course of ICMAI
  • Section ‘A’ and Section ‘B’ exam of the Institution of Engineers (India) or equivalent
  • Subordinate Accounts Service exam conducted by the Central/State Government Organisations
  • Part I and Part II of Banking exam styled C.A.I.I.B.
  • Any other exam recognised by the Council for admission as a registered student of the Institute
  • Foundation course exam conducted by the Institute of Company Secretaries of India
  • Intermediate exam (irrespective of the name) conducted by the Institute of Chartered Accountants of India
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CMA Intermediate Exam Process 2025

ICMAI offers three exam courses to designate qualifiers as Cost and Management Accountants. These three courses have an identical examination process. These three levels include Foundation, Intermediate, and Final. Candidates passing the Foundation course are marked eligible for the Intermediate exam. Similarly, passing the CMA Intermediate will mark candidates eligible to appear for CMA Final exam. However, candidates will have to meet other eligibility requirements to take the exam.

Only the candidates who have enrolled in the CMA Inter course will be allowed to fill the exam form. An aspirant who wish to appear for the CMA exam has to go through the following process:

  1. Fill admission form to get enrolled; only eligible candidates can complete the CMA Intermediate registration.
  2. Pay the admission fee/enrolment fee
  3. Fill CMA Intermediate exam form
  4. Download CMA Intermediate admit card
  5. Appear for CMA Intermediate exams
Read more
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CMA Intermediate Enrolment 2025

Candidates fulfilling the eligibility criteria can apply for admission to CMA Intermediate course online as well as offline. The offline admission requires the candidates to download the CMA Inter admission form from the official website. Candidates must fill out the CMA Intermediate application form and submit the same with relevant documents duly attested to the relevant regional council office.

CMA Regional Council to Submit Offline Forms

Address of Regional Councils Area Covered
Western India Regional Council The State of Chhattisgarh, Gujarat, Madhya Pradesh, Maharashtra, Goa and the Union Territories: Daman Diu., Dadra, and Nagar Haveli.
Southern India Regional Council The State of Andhra Pradesh, Karnataka, Kerala, Tamilnadu, Pondicherry and the Union Territory: the Lakshadweep
Eastern India Regional Council The States of Assam, Arunachal Pradesh, Bihar, Jharkhand, Manipur, Meghalaya, Mizoram, Nagaland, Orissa, Tripura, West Bengal, Sikkim, the Union Territories: The Andaman and Nicobar Islands and Foreign Countries.
Northern India Regional Council The States of Delhi, Haryana, Himachal Pradesh, Jammu and Kashmir, Punjab, Rajasthan, Uttar Pradesh, Uttaranchal and the Union Territory: Chandigarh.

How to Fill CMA Intermediate Admission Form Online?

The space below mentions the online admission form fillup process:

  1. Visit the official website of ICMAI, that is icmai.in
  2. Click on the ‘Students’ tab from the menu bar followed by clicking the ‘Online Admission’ tab from the sidebar.
  3. Click on the button stating ‘Apply for CMA Intermediate Course’
  4. Enter all the mandatory details followed by document upload and enrolment fee payment
  5. Save the transaction receipt and enrolment ID for future reference.

CMA Intermediate 2025 Registration Fee

Candidates enrolling for the CMA Intermediate course have two options to pay the admission fee. These two options include a full fee payment in single instalment and fee payment in two instalments. The table below indicates the CMA intermediate admission fee:

CMA Intermediate Admission Fee

Fee Payment Options

CMA Inter Fee (in INR)

Full fee payment (single instalment)

23,100

Fee payment in two Instalments

12,000 (1st Instalment)

11,100 (2nd Instalment)

Documents Required for CMA Intermediate Admission 2025

Along with the CMA Inter application form, candidates have to submit the following documents for admission: 

  • Attested Copy of Matriculation Certificate
  • Attested copy of 10+2 Certificate or Marks Statement
  • Attested copy of the degree
  • 3 Passport size photographs (for offline registration)
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CMA Intermediate Exam Form 2025

Soon after ICMAI releases the CMA intermediate exam dates on the official website, CMA students have to fill and submit the exam form. Only the candidates enrolled to the course can fill the CMA Inter exam form. ICMAI releases the CMA exam forms in an online mode. Space below indicates the CMA Inter exam form fillup process:

  1. Visit the CMA student website
  2. Click on the link for ‘Online Examination Form’ from the sidebar
  3. Select the course from the drop-down menu
  4. Enter the CMA registration number
  5. Fill student's details and click on the ‘Submit’ button
  6. Upload photograph and signature
  7. Choose mode of fee payment followed by payment of the CMA exam fee

CMA Intermediate Exam Fee

Candidates filling the CMA exam form have to select whether they wish to appear for one group or both groups of the course in the current exam session. CMA Inter exam fee varies based on the groups and location of the centres chosen by the candidate. The table below mentions the CMA exam fee for Intermediate course:

Groups

Centre Preference

CMA Intermediate Exam Fees

One Group

Inland Centres

INR 1200

Two Groups

Inland Centres

INR 2400

One or Two Groups

Overseas Centres

USD 90

Read more
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FAQs on CMA Intermediate

The space below mentions some important FAQs on CMA Intermediate exam: