Cost & Management Accountancy (CMA) – Intermediate
Students who passed Foundation or Graduate-degree, can join the Intermediate course, which is the last-but-one stage for qualifying as a Cost & Management Accountant (CMA).
This stage is the important turning point in the CMA course as it needs dedicated study and focussed attention to examination preparation.
Important Requirements Of this Course
EXTRA NOTES ON STUDENT FORMALITIES AT ICMAI:
For CMA – Intermediate level – Student
____________________________
Student Registration
1. Apply online / Physically for Student Registration – https://eicmai.in/studentonlineregsystem/Home.aspx
2. Get Student Registration Number (SRO….) and inform Egytim Academy
3. Obtain Student Material Books
Study period
4. Complete minimum 4 months of study
Examination
5. Before 1 – 2 months of eligible exam in June or December, Apply Online for Examination Admit Card.
6. Obtain Admit Card 2 – 3 weeks before the Exam and inform the Roll No. to Egytim Academy
7. Attend the Exam.
Note: During the Intermediate level, ensure to complete the CMA Trainings like SAP, Soft skills, etc.
Practical Training
3. Join CMA Practical Training with preferred organisation
4. Register the Practical Training with ICMAI
Entry Options
EXTRA NOTES ON ENTRY OPTIONS:
Option-1. Join after Foundation
This is called as Foundation-Route.
After passing CMA Foundation exam, Join CMA Intermediate, attend coaching classes at Egytim Academy for 6 to 7 months and then, write Intermediate exam, clear it; and then, go for Final-level.
Here, you can join CMA Practical Training. Of-course, you have to also complete other CMA Trainings like SAP, Soft skills, etc..
Option-2. Join during UG course 3rd year ending or after UG
This is called as Direct Entry-Route.
Join CMA Intermediate, attend coaching classes at Egytim Academy for 6 to 7 months and then, write Intermediate exam, clear it; and then, go for Final-level.
Here, you can join CMA Practical Training. Of-course, you have to also complete other CMA Trainings like SAP, Soft skills, etc..
Subjects
The Intermediate level consist of 2 groups and each group has 4 papers.
Group-1
| Paper-1: Accounts | Paper-2: Law & Ethics | Paper-3: Direct Tax | Paper-4: Costing |
|---|---|---|---|
| Financial Accounting - 100 marks | Law & Ethics - 100 marks | Direct Taxation - 100 marks | Cost Accounting - 100 marks |
| MCQ Included | MCQ Included | MCQ Included | MCQ Included |
Group-2
| Paper-5: OPM & Strat. Mgmt. | Paper-6: CMA & Fin. Mgmt. | Paper-7: Indirect Tax | Paper-8: Co. Accs & Audit |
|---|---|---|---|
| Operations Management & Strategic Management - 100 marks | Cost & Management Accounting and Financial Management - 100 marks | Indirect Taxation - 100 marks | Company Accounts & Audit - 100 marks |
| MCQ Included | MCQ Included | MCQ Included | MCQ Included |
EXAMINATION RELATED POINTS
- All papers are subjective cum objective exam papers.
- You can attend exams for each group separately or both groups together. Better is to attend both groups together, because topics of one group are helpful in subjects of another group and also you stand a chance to obtain rank!
PASSING CRITERIA:
For any level,
a student is declared as pass, only if you satisfy two conditions i.e.
Condition-1. Score 40% and above in every paper.
Condition-2. Score 50% and above in aggregate.
For Intermediate & Final level, If you score 60% and above in any paper, you get exemption in that paper for next 3 attempts.
EXAMINATION DATES:
- Exams for CMA, are conducted yearly twice – June and December. Whichever month you are eligible, you can register for it and write that exam.
- In case you miss any attempt of the exam, you can register and attend the next upcoming exam i.e. June or December.
