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HomeExamsCMA Final

CMA Final

Cost and Management Accountancy Final

Conducted by The Institute of Cost Accountants of India (ICMAI)

Key facts

  • 3 hr

    Duration

  • 100

    Total marks

  • 12

    Sections

  • 8

    Questions

  • From INR 25,000

    Application fee

  • Not announced yet

    Nearest upcoming date

  • Application feeFrom INR 25,000
  • Nearest upcoming dateNot announced yet

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Courses this exam leads to

  • Cost and Management Accountancy (CMA) course -- Final level, the last stage after CMA Foundation and CMA Intermediate

Eligibility criteria

  • Passed the CMA Intermediate examination (both groups), making the candidate eligible to register for and appear in the CMA Final course

Category-wise eligibility

Category-wise eligibility
CategoryEligibility / relaxation
GeneralCriteria listed above
Not announced separately in the details we hold. Check the official notification.
SCNot announced separately in the details we hold. Check the official notification.
STNot announced separately in the details we hold. Check the official notification.

Application fee

Application fee
Application typeFee
Enrolment/admission fee (payable as a single instalment, or INR 15,000 + INR 10,000 in two instalments)INR 25,000
Exam fee: One Group at Inland CentresINR 1,400
Both Groups at Inland CentresINR 2,800
One or Two Groups at Overseas CentresUSD 100

Colleges accepting this exam

  • Not applicable in the traditional college-admission sense -- CMA Final is a course-level exam administered directly by ICMAI rather than through individual colleges
  • Clearing both groups (Group III and IV), along with completing ICMAI's practical/management training requirements, qualifies a candidate for the CMA designation
Important dates
EventDate
CMA FinalDecember 2025 result was declared Feb 11, 2026, via candidate login on icmai.in
  • CMA Final December 2025 exam was held Dec 10-17, 2025, with the Electives paper (P-20) on Dec 17
  • The CMA Final June 2026 exam was scheduled for Jun 11-18, 2026, with the exam form submission last date in April 2026
  • CMA Final June 2025 results were also declared, with 2,167 candidates completing the course in that term
Register / Apply now Opens the official application portal

How to register

  1. 1Enrol via ICMAI's student portal (icmai.in/studentswebsite/Student-index.php)
  2. 2Apply online for admission to the CMA Final course under 'Online Admission' (or submit an offline form to the relevant Regional Council office -- Western, Southern, Eastern or Northern India Regional Council, based on the candidate's location)
  3. 3Separately fill the online examination form for a specific term via the 'Online Examination Form' link
  4. 4Selecting the CMA Final course
  5. 5Entering the registration number
  6. 6Paying the applicable exam fee

Application fee

Application fee
Application typeFee
Enrolment/admission fee (payable as a single instalment, or INR 15,000 + INR 10,000 in two instalments)INR 25,000
Exam fee: One Group at Inland CentresINR 1,400
Both Groups at Inland CentresINR 2,800
One or Two Groups at Overseas CentresUSD 100

CMA Final college predictor

We cannot estimate admission chances from a CMA Final result yet, because we do not hold enough data for it. Find Colleges can still match you to colleges using your marks, course and budget.

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CMA Final previous year question papers

We are adding previous year papers for CMA Final. Until then, the exam body's official site is the best source for authentic papers.

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  • Under ICMAI's 2022 syllabus: Group III -- Paper 13 Corporate and Economic Laws (CEL), Paper 14 Strategic Financial Management (SFM), Paper 15 Direct Tax Laws and International Taxation (DIT), Paper 16 Strategic Cost Management (SCM)
  • Group IV -- Paper 17 Cost and Management Audit (CMAD), Paper 18 Corporate Financial Reporting (CFR), Paper 19 Indirect Tax Laws and Practice (ITLP), Paper 20 Elective subject (choice of 20(A) Strategic Performance Management and Business Valuation, 20(B) Risk Management in Banking and Insurance, or 20(C) Entrepreneurship and Startup)
  • ICMAI also publishes Model Test Papers (MTPs) for practice
Exam pattern
ParameterDetails
ModeOffline, from an exam centre
Duration3 hours (180 minutes) per paper
Total questions8 papers total across both groups (Group III and Group IV, 4 papers each)
Total marks100 marks per paper
No ; Questions are descriptive in nature
SectionsGroup III: Corporate and Economic Laws, Strategic Financial Management, Direct Tax Laws and International Taxation, Strategic Cost Management; Group IV: Cost and Management Audit, Corporate Financial Reporting, Indirect Tax Laws and Practice, Elective subject

CMA Final mock tests

We are adding practice tests for CMA Final. Meanwhile, look for an official practice portal on the exam's website.

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CMA Final books

Recommended books for CMA Final are being added. Ask Mimi or a counsellor for a suggested reading list.

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  • ICMAI's own official study material and Model Test Papers (MTPs) with solutions for each of the 8 papers form the core preparation resource, given the fully descriptive, bilingual (English/Hindi) exam format and the high difficulty level, particularly for Group III subjects which have historically shown lower pass rates

Download process

  • Released online via candidate login on icmai.in for all candidates who submitted the exam form before the deadline
  • A hard copy must be carried to the exam hall, listing subject-wise exam dates, test centre address and exam-day guidelines

Result date

  • CMA Final December 2025 result was declared Feb 11, 2026, via candidate login on icmai.in
  • CMA Final June 2025 results were also declared, with 2,167 candidates completing the course in that term

After the result

  • ICMAI declares results for CMA Final on icmai.in
  • Candidates log in with their registration/enrollment number to check results, and ICMAI separately publishes the toppers' list and group-wise pass percentage (e.g. December 2023 term: Group III 7.68%, Group IV 44.31%)
  1. 1No centralised -- CMA Final is the terminal qualifying exam of the CMA course administered entirely by ICMAI
  2. 2Candidates who clear both groups and fulfil ICMAI's practical training and membership requirements become eligible to be designated a Cost Management Accountant (CMA) and enrol as an ICMAI member
  • Passing criteria (not a competitive rank ): ICMAI-prescribed minimum marks per paper and aggregate percentage to clear each group, consistent with ICMAI's standard passing norms
  • Pass percentages vary widely by group and term (Group III has historically shown notably lower pass rates than Group IV)

Campus-wise and branch-wise cut-off figures are being added. Check the official website for the latest.

  • Not applicable in the traditional college-admission sense -- CMA Final is a course-level exam administered directly by ICMAI rather than through individual colleges
  • Clearing both groups (Group III and IV), along with completing ICMAI's practical/management training requirements, qualifies a candidate for the CMA designation
Find matching colleges

Quick answers

No ; questions are descriptive in nature

3 hours (180 minutes) per paper

The Application Form tab has the step-by-step process and the registration link.

Is CMA Final right for you?

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Never miss a date

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