CMA Inter Exam Dec 2025 - Exam Date, Admit Card, Syllabus & Pattern

Sansar Singh ChhikaraUpdated on Dec 02, 2025 11:25 AM

About CMA Intermediate 2025

The Institute of Cost Management Accountants of India (ICMAI) has released the CMA Intermediate exam dates for the December 2025 session. The CMA Inter Dec 2025 admit card was published on December 1, 2025. ICMAI will conduct the CMA Inter Dec 2025 exam from December 10 to 17, 2025. Eligible candidates who have completed the CMA Inter 2025 registrations before August 8 were able to fill the CMA Inter Dec 2025 exam form from the official website, icmai.in. Those who fill out the exam form were issued the CMA Inter Dec admit card 2025.

ICSI signs MoU with ICMAI

The Institute of Company Secretaries of India has signed a Memorandum of Understanding (MoU) with the Institute of Cost and Management Accountants of India for reciprocal exemption of papers to each other's students.

Exemption to CAT Pass out Students for pursuing CMA Course

The ICMAI has announced an exemption for CAT pass-out candidates under CMA Intermediate Course syllabus course. As per the recent notification, such candidates are now exempted from appearing in the Business Laws and Ethics (BLE) paper of CMA Intermediate.    

What is the CMA Intermediate Exam?

The CMA Intermediate exam is the second level of the Certified Management Accountant course and is divided into two groups- Group 1 and Group 2. Candidates while filling out the CMA Intermediate exam form have the option to appear in any of these or both groups in a single sitting.

CMA Intermediate Exam Pattern

As per the CMA Inter paper pattern, the CMA Intermediate exam is conducted twice a year - in June and in December. Candidates can register and fill the exam form in any session at their convenience. There are a total of 8 papers in CMA Intermediate exam.

Group 1Group 2
Financial Accounting (P-05)Operations Management & Strategic Management (P-09)
Laws & Ethics (P-06)Cost & Management Accounting and Financial Management (P-10) 
Direct Taxation (P-07)Indirect Taxation (P-11)
Cost Accounting (P-08)Company Accounts & Audit (P-12)

CMA Intermediate Qualifying Marks 

To qualify the CMA Intermediate exam, candidates need to secure a minimum of 40% marks in each paper and a total aggregate of 50% of marks in all the papers. The CMA Intermediate result is declared after 30 days of the completion of the examination.

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CMA Inter Exam Dec 2025 - Exam Date, Admit Card, Syllabus & Pattern
CMA Inter Exam Dec 2025 - Exam Date, Admit Card, Syllabus & Pattern

CMA Intermediate 2025 Highlights

Full Exam Name
CMA Intermediate
Conducting Body
THE INSTITUTE OF COST ACCOUNTANTS OF INDIA
Frequency Of Conduct
Twice a year
Exam Level
National Level Exam
Exam Duration
3 Hours

CMA Intermediate Important Dates

CMA Intermediate (session 2025)

The Institute of Cost Accountants of India will release the CMA Inter Dec 2025 hall ticket at least 10 - 15 days before the exam date. It is an important document which should be carried by candidates on all exam days. Entry to the CMA Intermediate exam centre is restricted without the admit card. Along with the admit card, candidates should mandatorily carry an identity card. ICMAI will not send a hard copy of admit card to any candidate. 

How to download CMA intermediate admit card?

Step by step process given below can be followed by candidates to download the CMA Intermediate 2025 exam admit card-

Step 1: Visit the official website of ICMAI - icmai.in

Step 2: Click on the "CMA Intermediate admit card" link

Step 3: Enter your CMA registration number

Step 4: You will be redirected to the admit card page

Step 5: Download and print out the CMA Intermediate admit card for future reference

Details mentioned on CMA Intermediate Admit card 2025

Given below details will be mentioned on the admit card:

  • Candidate’s Name
  • Registration Number
  • Candidate’s Roll Number
  • Photograph
  • Signature
  • Name and code of centre
  • Name and address of the allotted test centre

In case of any discrepancy with the details mentioned in the admit card, candidates should get it corrected immediately. 

Before filling the CMA Intermediate application form, candidates should go through the eligibility criteria. Details related to the educational qualification required, qualifying marks, and nationality are provided officially by ICMAI on its official website. Given below eligibility criteria can be checked by candidates before registering for the CMA Intermediate course- 

  • Passed Senior Secondary School Examination (10+2) and CMA Foundation Course of the Institute of Cost Accountants of India

OR

  • Candidate should be graduate in any discipline other than Fine Arts/ Foundation (Entry Level) Part I Examination of CAT of the Institute/ Foundation (Entry Level) Part I Examination and Competency Level Part II Examination of CAT of the Institute.

OR

  • Passed Foundation of ICSI/Intermediate of ICAI along with Class 10+2 
Background wave

The exam form window of CMA Inter December 2025 will soon be notified on the official website. Candidates could apply online through the official website - icmai.in to fill the exam form. Applicants who missed this deadline could also fill the CMA Inter Dec 2025 exam forms with a late fee of Rs 500. Registration for the CMA Intermediate course is open throughout the year; however, candidates need to track the registration cutoff dates before filling out the application form. The last date to register for CMA Inter Dec 2025 session was August 8, 2025.

Candidates can apply for the CMA Intermediate course using any of the two options-

Option 1 - Apply through the CMA Foundation course

Option 2 - Direct entry route

Mode of CMA Intermediate Registration 2025

There are two modes to register for CMA Intermediate exams:

  • Oral

  • Postal (E-learning)

Steps to apply for CMA Intermediate course

Step 1 - Go to the official website of ICMAI - icmai.in

Step 2 - Click on the link “Students" given on the menubar and then the "Admission” option visible on the menu bar. This will redirect you to the admission page of ICMAI.

Step 3 - Select the "Online Admission" option and proceed to fill the form

Step 4 - Enter the details, upload documents and pay the application fees

Step 5 - Save the confirmation receipt for future reference

Registration Fees 2025

Oral

Postal

Option I (Without instalment)

Option II (With Installment)


Option I (Without instalment)

Option II (With Installment)

Rs. 23100

Rs. 12000

Rs. 11100

Rs. 23100

Rs. 12000

Rs. 11100

CMA Inter Exam Form Fees

GroupIndian centresOverseas centre
Single group1500100 USD
Both group2800150 USD

CMA Intermediate Complete Guide

This E-book provides complete details of ICMAI CMA including the three stages of CMA, their eligibility criteria, admission process, syllabus, fee structure, and career options.

Download EBook

ICMAI prescribes the CMA Intermediate exam pattern officially. It is advisable for candidates to carefully check the exam pattern before commencing their preparations for the exam. Details such as mode of the CMA Intermediate exam, type and number of questions asked, number of papers/ groups, exam frequency, medium of exam and related are mentioned under the exam pattern. 

Exam Pattern of CMA Intermediate 2025

Particulars

Details

Mode of exam

Offline-centre based

Type of questions

Objective and descriptive

Medium of examEnglish/Hindi
GroupsTwo groups 

Maximum marks per paper

100

Number of papers

8

Exam Duration

3 hours per paper

Total Number of questions

120

Marking scheme

No negative marking

For preparatory purposes, candidates should refer to the official CMA Intermediate 2025 study material provided by ICMAI. Using the question papers as preparatory means, candidates can also devise a proper strategy and develop time management while solving all questions accurately within the given time duration of 3 hours. 

ICMAI will announce the CMA Inter Dec 2025 result around 50 days after the exam date. Candidates will be able to check their CMA Intermediate results 2025 for Dec session online by logging into their registered account. To check the CMA Intermediate result, candidates need to login using their registered mobile number or email id. ICMAI will also allow candidates to apply for re-evaluation of their answer sheet within 30 days of the declaration of CMA Intermediate Result 2025.

Steps to check CMA Intermediate result 2025

Step 1: Go to the official ICMAI website - icmai.in

Step 2: Click on the link "CMA intermediate result" 

Step 3: You will be redirected to another tab; now select your course as "CMA Intermediate" and proceed further

Step 4: Enter your login details such as registration number/ email id

Step 5: The CMA Intermediate 2025 result will appear on the screen; download and save for future reference

CMA Intermediate Passing criteria

To qualify CMA Intermediate 2025 exam, candidates need to score a minimum of 40% marks in each subject and an aggregate of 50% in all papers. Candidates will also be provided with the all-India merit list. Those who pass the CMA Intermediate programme exams will be eligible to register for CMA Final programme.

CMA Inter June 2025 Pass Percentage

Candidate appeared forNo of candidate appearedNo of candidate passed% of pass
Group-I only26,9742,86410.62
Group-II only15,3334,66430.42
Both Groups


Passed in either one group9,9988648.64
Passed Both Groups
1,37513.75

Toppers and experts suggest future aspirants refer to the previous year CMA Intermediate question papers to get an overview of the type of questions asked in the exam. These CMA Intermediate PYQs and answers give students important information on the exam pattern, level of difficulty, and kinds of questions that are asked. Candidates can improve their time management skills, and increase self-assurance on test day by practising these papers.

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