Intermediate Course

Master the Midway: Propel Your CMA Journey!

COST AND MANAGEMENT ACCOUNTS (CMA) - INTERMEDIATE

Paper 5

Financial
Accounting

Paper 6

Laws
and Ethics

Paper 7

Direct
Taxation

Paper 8

Cost Accounting and Financial Management

Paper 9

Operations Management and Strategic Management

Paper 10

Cost and
Management Accounting

Paper 11

Indirect
Taxation

Paper 12

Company
Accounts and
Audit

The CMA Intermediate course is the crucial second step in the Cost and Management Accountancy program offered by the Institute of Cost Accountants of India (ICMAI). This course is designed to build upon the foundational knowledge acquired in the CMA Foundation course and deepen your understanding of cost and management accounting, financial management, and strategic management.

The primary objective of the CMA Intermediate course is to equip students with advanced skills and knowledge in accounting and finance, preparing them for the challenges of the professional world. The curriculum covers a range of subjects, including cost accounting, financial accounting, taxation, auditing, and strategic management, providing a comprehensive understanding of the field.

  • Eligibility
  • Admission to Foundation Course
  • Passed Class-XI!
  • Eligible to appear in Foundation Course Examination
  • Appeared and Qualified in the Foundation Course Examination
  • Graduate of any Discipline (excluding performing art, music)/Pursuing Engineering Course (having completed 2nd year / Semester IV/ equivalent) or Qualified Engineers/ Qualified Foundation Examination conducted by the Institute of Company Secretaries of India/qualified the Intermediate Examination (by whatever name called) conducted by the Institute of Chartered Accountants of India eligible to get direct admission to Intermediate Course
  • Eligible to Register to the Intermediate Course
  • Registration must be completed at least 4 months prior to the commencement of examination.
  • Registration is valid for a period of 7 years from the date of registration. After the expiry of seven-year period, his/her registration shall be cancelled. In such a case, the student has to apply for “DE NOVO” Registration.
  • DE NOVO REGISTRATION
  • A student whose registration has been cancelled on account of his/her failure to complete the Intermediate and Final Examinations within a period of 7 (Seven) years from the date of his/ her registration may, if he or she desires, apply
  • DE NOVO Registration in the prescribed form along with a payment of ` 2,000/- as DE NOVO Registration Fees. DE NOVO Registration is normally granted once only. The second time DE NOVO Registration may be granted if the student has passed at least one Group or earned exemption in at least two subjects.
  • Application for DE NOVO can be made online. (For details visit: https://icmai.in/studentswebsite/vas.php)
  • Examination
  • The CMA Intermediate exams are conducted by the ICMAI at various centers across India and overseas. Students must register for the exams through the ICMAI website and prepare according to the syllabus prescribed by the institute.
  • Each paper carries 100 marks, and the exams are conducted twice a year in June and December.
  • Career Opportunities
  • Successfully completing the CMA Intermediate level opens up various career opportunities in cost and management accounting, financial management, taxation, auditing, consultancy, and other related fields. CMAs are highly sought after in both private and public sectors for their expertise in financial planning, cost control, and decision-making.
  • Membership
  • After clearing both groups of the CMA Intermediate level and completing the practical training requirements, students can apply for ICMAI membership and become eligible to use the designation of "Cost Accountant".
  • Hightlight
  • Interpersonal Skills
  • Moderators Session
  • CMA Intermediate is a crucial stage in the journey towards becoming a certified Cost and Management Accountant, equipping students with advanced knowledge and skills necessary for a successful career in the field of management accounting.

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