ICMAI CMA Intermediate Course 2023 – Registration, Syllabus, Fees (Complete Guide)

CMA intermediate is the second stage of the CMA course whose conducting and governing body is ICMAI or Institute of Cost and Management Accountants. ICMAI releases the dates, exam pattern, syllabus, and other important notices regarding the CMA Intermediate Exam.

All the candidates who have passed CMA Foundation or any equivalent exam can register for the CMA Intermediate course. But before appearing in the exam, you must be aware of all the essential information regarding ICMAI CMA Intermediate Course for June 2023.

In this complete guide on CMA Intermediate Course, you’ll get details about important dates, eligibility criteria, registration process, fees, syllabus and marking scheme, admit card, preparation tips, results, etc.


ICMAI CMA Intermediate Course 2023 – Important Dates

Let us first begin with the significant dates that you must know about the CMA Intermediate Course.

Topics Important Dates
Registration Open
Last date of registration January 31, 2023
Availability of exam form TBA
Release of admit card TBA
CMA Intermediate exam dates TBA

The ICMAI will soon release the CMA exam dates for the June 2023 exams. The CMA Inter papers will conduct from the first week of June 2023.


ICMAI CMA Intermediate Course Eligibility 2023

To register for the CMA Intermediate course, students have to fulfil the eligibility criteria set by ICMAI. Once you have cross-checked your criteria, you can go forward with filling out the form.

  • Cleared the senior secondary and higher secondary exams from a recognized board.
  • Candidates who have cleared the CMA Intermediate exam conducted by ICAI or have cleared the Part I exam of CAT from the Course of the Institute of Cost Accountants of India.
  • Students holding the degree of any recognized university or have completed their two years or four semesters of engineering. Also the students with equivalent degrees in music, photography, dance, painting, etc.

Must Check: CMA Salary in India


ICMAI CMA Intermediate Registration for June 2023

Before appearing in the ICMAI CMA Intermediate examination or even before filling out the form, the student must have registered online with ICMAI. Here are the steps that you can follow for the CMA Intermediate registration for June 2023 exams. You have two ways to apply:

  • Apply through CMA Foundation Course
  • Direct entry route

After defining which mode are you opting to apply for the CMA Intermediate Course, you go through the following steps:

Step 1. Open the official website of ICMAI i.e icmai. in. Once you have opened the website, click on the “Students” tab in the menu bar.

Step 2. From there click on the admission link, which will redirect you to a new admission page.

Step 3. There will be several options given on the screen’s left side. Here, you have to select the option of “Online Admission”.

Registering for CMA Intermediate Course June 2022

Step 4. Afterwards, apply for the CMA Intermediate course and fill out the application form.

Step 5. Enter all the details asked on the page such as qualification, email id, coaching type, registration type, etc. After submitting the information, you have to generate OTP for registration in CMA Intermediate.

CMA Intermediate Registration Process

Step 6. After this login credentials will be sent to your registered email id and then you can proceed towards filling up the CMA Intermediate exam application form for 2023. Now, just submit the rest of the basic details and click on save & next. Also, make sure to verify the details entered.

Step 7. Upload the scanned copy of the documents.

Step 8. At last, submit your required fee to confirm your registration with ICMAI CMA Intermediate.

CMA Intermediate Registration Fees

To complete the CMA Intermediate registration process, you have to pay the required fees. The CMA Intermediate registration fee is Rs. 22,000 for students who want to pay without any instalment. Students who prefer paying the amount in instalments, have to pay Rs. 12000 and Rs. 10,000.

Particular CMA Intermediate Fees
Without Instalments Rs. 22000
With Instalment Rs. 12000 + 100000

Important Note – In order to sit in the June 2023 exams, students have to pay the 2nd instalment of CMA Intermediate application form fees before 31st January 2023.


CMA Intermediate Exam Pattern 2023

After the successful registration for the CMA Intermediate course, students now have to start their preparation. However, to prepare effectively, they must know about the CMA Intermediate exam pattern i.e., time duration, type of exam, marking scheme, subject weightage, time duration, and language. Check the CMA Intermediate exam pattern for June 2023.

Particulars Details
Mode of Exam Online-centre based
Type of Questions Asked Objective and Subjective
Maximum Marks 100
Total Papers 8
Exam Duration 3 hours
Total Number of Questions 120
Negative Marking No

ICMAI CMA Intermediate Syllabus 2023

ICMAI release the syllabus for the candidates who have registered for the CMA Intermediate course. Students must go through each subject and the syllabus in detail to understand the demand of the exam.

Check out the table below to get the downloadable link for the 2023 syllabus of the CMA Intermediate subjects.

Subject PDF
CMA Intermediate Group-I Subjects
Financial Accounting Download
Laws and Ethics Download
Direct Taxation Download
Cost Accounting Download
CMA Intermediate Group-II Subjects
Operation Management and Strategic Management Download
Cost and Management Accounting and Financial Management Download
Indirect Taxation Download
Company Accounts and Audits Download

Hence, all the candidates must be aware of the topics mentioned above and the concepts. It can be helpful in your exam preparation.


CMA Intermediate Marking scheme for June 2023 exams

Paper 5 – Financial Accounting

Topics Marks
Section – A: Accounting 25 marks
1. Fundamentals of Accounting
2. Accounting for Special Transactions
Section – B: Preparation of Financial Statements 40 marks
3. Preparation of Final Accounts of Profit Oriented organizations, Non-Profit Organizations and from Incomplete Records
4. Partnership Accounts
Section – C: Self Balancing Ledgers, Royalties, Hire Purchase & Installment System, Branch & Departmental Accounts 20 marks
5. Self-Balancing Ledgers
6. Royalties, Hire-Purchase and Installment System
7. Branch and Departmental Accounts
Section – D: Accounting in Computerised Environment and Accounting Standards 15 marks
8. Overview of Computerised Accounting
9. Accounting Standards
Total 100 maximum marks

Paper 6 – Laws and Ethics

Topics Marks
Section – A: Commercial Laws 30 marks
1. Laws of Contracts (Advanced level)
2. Laws relating to Sale of Goods (Advanced level)
3. Negotiable Instruments Act,1881 (Advanced Level)
4. Indian Partnership Act, 1932
5. Limited Liability Partnership Act, 2008
Section – B: Industrial Laws 25 marks
6. Factories Act, 1948
7. Payment of Gratuity Act, 1972
8. Employees Provident Fund and Miscellaneous Provisions Act, 1952
9. Employees State Insurance Act, 1948
10. Payment of Bonus Act, 1965
11. Minimum Wages Act, 1948
12. Payment of Wages Act, 1936
13. Pension Fund Regulatory and Development Authority Act, 2013
Section – C: Corporate Law 35 marks
14. Companies Act, 2013
Section – D: Ethics Ten marks
15. Business Ethics
Total 100 maximum marks

Paper 7 – Direct Taxation

Topics Marks
Section – A: Income Tax Act Basics Ten marks
1. Introduction to Income Tax Act, 1961
2. Income which does not form part of Total Income (Section 10, 11 to 13A)
Section – B: Heads of Income and Computation of Total Income and Tax Liability 70 marks
3. Heads of Income and Computation of Total Income under various heads
4. Clubbing Provisions, Set – off and Carry forward of Losses, Deductions
5. Assessment of Income and tax liability of different persons
Section – C: Tax Management, Administrative Procedures, and ICDS 20 marks
6. TDS, TCS and Advance Tax
7 Administrative Procedures
8. Income Computation and Disclosure Standards – (ICDS)
Total 100 maximum marks

Paper 8 – Cost Accounting

Topics Marks
1. Introduction to Cost Accounting 40 marks
A. Cost Ascertainment – Elements of Cost
B. Cost Accounting Standards
C. Cost Book Keeping
2. Methods of Costing 30 marks
3. Cost Accounting Techniques 30 marks
Total 100 maximum marks

Paper 9 – Operation Management and Strategic Management

Topics Marks
Section – A: Operations Management 70 marks
1. Operations Management – Introduction 15 marks
2. Operations Planning
3. Designing of Operational Systems and Control 35 marks
4. Production Planning and Control
5. Productivity Management and quality management
6. Project Management 20 marks
7. Economics of Maintenance and spares management
Section – B: Strategic Management 30 marks
8. Strategic Management Introduction
9. Strategic Analysis and Strategic Planning
10. Formulation and Implementation of Strategy
Total 100 maximum marks

Paper 10 – Cost and Management Accounting and Financial Management

Topics Marks
Section – A: Cost & Management Accounting and Financial Management 50 marks
1. Cost and Management Accounting – Introduction
2. Decision-Making Tools
3. Budgeting and Budgetary Control
4. Standard Costing and Variance Analysis
5. Learning Curve
Section – B: Financial Management 50 marks
6. Introduction to Financial Management
7. Tools for Financial Analysis and Planning
8. Working Capital Management
9. Cost of Capital, Capital Structure Theories, Dividend Decisions, and Leverage Analysis
10. Capital Budgeting – Investment Decisions
Total 100 maximum marks

Paper 11 – Indirect Taxation

Topics Marks
Section – A: Cannons of Taxations – Indirect Tax GST 80 marks
Section – B: Customs Laws 20 marks
Total 100 maximum marks

Paper 12 – Company Accounts and Audits

Topics Marks
Section – A: Accounts of Joint Stock Companies 50 marks
1. Accounting of Shares and Debentures (25 marks)
2. Presentation of Financial Statements (as Per Schedule III)
3. Cash Flow Statement
4. Accounts of Banking, Electricity and Insurance Companies (25 marks)
Section – B: Auditing 50 marks
Part – A: Auditing Concepts (20 marks )
Part – B: Provision relating to Audit under Companies Act (30 marks )
Total 100 maximum marks

Preparation Tips for CMA Intermediate Course 2023

The CMA Intermediate course should not be taken lightly by the students. It can be cracked in the first attempt but you have to prepare well and with full dedication. Check out the preparation tips for the Inter exams to get the best ICMAI result.

  • The candidate should go through the exam pattern and the syllabus very carefully and note it down somewhere.
  • Students need to make proper short notes from the important topics.
  • The students should consider the study materials and the books recommended by ICMAI.
  • Students should go for CMA Intermediate coaching. However, they have to keep in mind that self-study is also crucial. So the student must make a proper timetable to study.
  • Make sure to solve the CMA Intermediate papers of past years and sample papers released by ICMAI.

CMA Intermediate Admit Card

As soon as the application exam form windows are closed, ICMAI will release the admit cards on the official website for the CMA Intermediate exams. From there, the students must download their admit card before the exams because, without it, no one will be allowed to give the exam. Some vital information that students must know regarding the ICMAI CMA Intermediate admit card are:

  • The admit card should be compulsorily brought to the exam centre else the candidates cannot appear in the exam.
  • The admit card should contain all the information such as the student’s name, date and time of exam, signature, photograph, test centre, address, etc.
  • Candidates should also have downloaded the instruction related to the exam.

ICMAI CMA Intermediate Result 2023

The students who want to check their ICMAI CMA Intermediate result 2023 should keep checking the notification by ICMAI. As soon as the ICMAI releases the notice of result announcement, the students can follow the given steps to get their results,

  • The result of the CMA Intermediate course will be announced by ICMAI in online mode.
  • Candidates have to log in to the ICMAI website through their registered number to see and download their Intermediate results.
  • You can also check the rank list released by the ICMAI that contains the centre’s name, roll number and name of the candidates.

Upon clearing the Intermediate level, students are eligible to register for the CMA Final course and start their preparation.

Now, you have all the details regarding the CMA Intermediate course from registration to important dates, fees, syllabus, admit card, and results. Also, make sure to go according to the dates released by the ICMAI for CMA Intermediate exam 2023. Join VSI Jaipur’s CMA Intermediate classes if you want to crack this exam on the first attempt.


FAQs

Ques 1. What is the eligibility criteria for the CMA Intermediate Course?

Ans. All candidates who have cleared the CMA Foundation paper and the other equivalent paper mentioned by ICMAI in eligibility criteria can appear in the CMA Intermediate exam.

Ques 2. When will ICMAI conduct the CMA Intermediate exam 2023?

Ans. The exams will be conducted in the month of June 2023.

Ques 3. What is the last date to register for CMA Intermediate Course 2023?

Ans. Students can register for the CMA Intermediate till 31st Jan 2023.

Ques 4. How many papers are there in CMA Intermediate Course?

Ans. There are eight papers in the CMA Intermediate course, categorized into two groups.

Ques 5. How can I download the CMA Intermediate Study Material for the 2023 exams?

Ans. Students can download the CMA Intermediate Study Material from the ICMAI official website. Moreover, you can also download the study material from this page.