The CMA exam is conducted by the Institute of Cost and Management Accountants of India and the CMA syllabus is displayed on the official website icmai,in. ICMAI has basically two groups – Group III and Group IV. CMA Final Syllabus consists of four papers. Candidates planning to appear for the CMA Final exams for the year 2025 are required to stay updated and go through the CMA Final Syllabus 2025. Aspirants should have a good idea on the number of subjects, sectional weightage and sub-topics.
Table of Contents
CMA Exam Pattern 2025
Go through the CMA 2025 exam pattern below for the CMA foundation level, intermediate level and final level exams:
CMA 2025 Foundation Level Exam Pattern
- Number of Papers: 4
- Type of Questions: Objective (Multiple Choice)
- Exam Duration: 2 hours per paper
- Total Marks Per Paper: 100
- Passing Criteria: Minimum 40% in each paper and 50% aggregate overall
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CMA 2025 Intermediate Level Exam Pattern
- Number of Papers: 8 (divided into Group I and Group II, 4 each)
- Group Choice: You may appear for one or both groups in a session
- Type of Questions: Mixed (Objective + Descriptive)
- Exam Duration: 3 hours per paper
- Total Marks Per Paper: 100
- Passing Criteria: Minimum 40% in each paper and 50% aggregate per group
CMA 2025 Final Level Exam Pattern
- Number of Papers: 8 (Group III and Group IV, 4 each)
- Group Choice: Same as the intermediate level
- Type of Questions: Mixed (Objective + Descriptive)
- Exam Duration: 3 hours per paper
- Total Marks Per Paper: 100
- Passing Criteria: Same as Intermediate — 40% per paper and 50% per group
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CMA Course Syllabus – Foundation Level
Check out the CMA course syllabus for foundation level:
| Paper No | Paper Name | Section | Weightage |
| 1 | Fundamentals of Business Law & Business Communication | Section A: Fundamentals of Business Law | 80% |
| Section B: Business Communication | 20% | ||
| 2 | Fundamentals of Financial & Cost Accounting | Section A: Fundamentals of Financial Accounting | 70% |
| Section B: Fundamentals of Cost Accounting | 30% | ||
| 3 | Fundamentals of Business Mathematics & Statistics | Section A: Fundamentals of Business Mathematics | 40% |
| Section B: Fundamentals of Business Statistics | 60% | ||
| 4 | Fundamentals of Business Economics & Management | Section A: Fundamentals of Business Economics | 70% |
| Section B: Fundamentals of Business Management | 30% |
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CMA Intermediate Course Syllabus Group – 1
Check out the CMA course syllabus for intermediate course syllabus group 1:
| Paper No | Paper Name | Section | Weightage |
| 5 | Business Law & Ethics | Section A: Business Laws | 30% |
| Section B: Industrial Laws | 15% | ||
| Section C: Corporate Laws | 40% | ||
| Section D: Business Ethics | 15% | ||
| 6 | Financial Accounting | Section A: Accounting Fundamentals | 15% |
| Section B: Accounting for Special Transactions | 10% | ||
| Section C: Preparations of Financial Statements | 20% | ||
| Section D: Partnership Accounting | 20% | ||
| Section E: Lease, Branch, Departmental Accounts, etc. | 15% | ||
| Section F: Accounting Standards | 20% | ||
| 7 | Direct & Indirect Taxation | Section A: Direct Taxation | 50% |
| Section B: Indirect Taxation | 50% | ||
| 8 | Cost Accounting | Section A: Introduction to Cost Accounting | 40% |
| Section B: Methods of Costing | 30% | ||
| Section C: Cost Accounting Techniques | 30% |
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CMA Intermediate Course Group 2
Check out the CMA course syllabus for intermediate course syllabus group 2:
| Paper No | Paper Name | Section | Weightage |
| 9 | Operations Management & Strategic Management | Section A: Operations Management | 60% |
| Section B: Strategic Management | 40% | ||
| 10 | Corporate Accounting & Auditing | Section A: Corporate Accounting | 50% |
| Section B: Auditing | 50% | ||
| 11 | Financial Management & Business Data Analytics | Section A: Financial Management | 80% |
| Section B: Business Data Analytics | 20% | ||
| 12 | Management Accounting | Section A: Introduction to Management Accounting | 5% |
| Section B: Activity Based Costing | 10% | ||
| Section C: Decision Making Tools | 30% | ||
| Section D: Standard Costing & Variance Analysis | 15% | ||
| Section E: Forecasting, Budgeting & Budgetary Controls | 15% | ||
| Section F: Divisional Performance Measurement | 10% | ||
| Section G: Responsibility Accounting | 5% | ||
| Section H: Decision Theory | 10% |
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CMA Final Course Syllabus Group 3
Check out the CMA course syllabus for intermediate course syllabus group 3:
| Paper No | Paper Name | Section | Weightage |
| 13 | Corporate & Economic Laws | Section A: Corporate Laws | 60% |
| Section B: Economic Laws & Regulations | 40% | ||
| 14 | Strategic Financial Management | Section A: Investment Decision | 25% |
| Section B: Security Analysis & Portfolio Management | 35% | ||
| Section C: Financial Risk Management | 20% | ||
| Section D: International Financial Management | 15% | ||
| Section E: Digital Finance | 5% | ||
| 15 | Direct Tax Laws & International Taxation | Section A: Direct Tax Laws | 60% |
| Section B: International Taxation | 40% | ||
| 16 | Strategic Cost Management | Section A: Strategic Cost Management for Decision Making | 60% |
| Section B: Quantitative Technique in Decision Making | 40% |
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CMA Final Course Syllabus Group 4
Check out the CMA course syllabus for intermediate course syllabus group 4:
| CMA Papers | Syllabus |
| 17 | Cost and Management Audit |
| 18 | Corporate Financial Accounting |
| 19 | Indirect Tax Laws and Practice |
| 20 | 20 A: Strategic Performance Management and Business Valuation |
| 20 B: Risk Management in Banking and Insurance | |
| 20 C: Entrepreneurship and Startup |
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Mistakes to Avoid while Preparing for the CMA Exams
Preparing for the CMA (Certified Management Accountant) exams takes time, focus, and discipline. While many candidates work hard, some common mistakes can slow down progress or lower scores. Knowing what to avoid can help you study smarter and feel more confident on exam day.
One big mistake is not following a clear study plan. The CMA exams cover a lot of topics, and without a proper schedule it’s easy to miss important areas. Make a realistic timetable, divide topics into small parts, and stick to it. This will reduce last-minute stress.
Another mistake is skipping practice questions. Reading notes alone is not enough. The exam tests how you apply concepts, so practice multiple-choice questions and sample essays regularly. This helps you identify weak areas and improves your time management.
Many students also ignore official materials or trusted sources. Using outdated or unreliable content can leave gaps in your preparation. Always refer to the latest study guides and practice papers from reliable providers.
A common error is cramming at the last minute. CMA exams need consistent study over several months. Cramming leads to confusion and poor recall during the test. Instead, review topics regularly and use short revision notes to refresh your memory.
Another mistake is not managing your time well during the exam. If you spend too long on one question, you may miss others. Practicing with timed tests will help you develop a rhythm and reduce anxiety on exam day.
Lastly, neglecting health and rest can hurt your performance. Long hours without breaks, poor sleep, or skipping meals can affect focus. Balance your study schedule with short breaks, exercise, and proper rest to keep your mind fresh.
Avoiding these mistakes will make your CMA preparation smoother and more effective. With a solid plan, consistent practice, and good self-care, you can improve your chances of passing both parts of the exam on your first attempt.
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FAQs for CMA Final Syllabus
Q. What is the syllabus of the CMA exam?
The syllabus of the CMA exam is divided into two parts such as financial planning, analytics and performance and secondly, financial management.
Q. Does the CMA Syllabus change every year?
No, the CMA syllabus does not change every year. It was last changed in the year 2022 by the ICMAI.
Q. Which exam is considered more tough, CMA or CA?
The opinion differs: some students consider CA to be tough while others consider CMA to be tough.
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