COST & MANAGEMENT ACCOUNTANCY (CMA) COURSE

What is Cost and Management Accountancy (CMA)?

The Cost & Management Accountancy (CMA) is a highly reputed certification by the Institute of Cost Accountants of India (ICAI), India. Generally, people confuse between various terms like CMA, ICMAI, CWA, and ICWAI. Therefore, to make it clear, Institute of Cost & Works Accountants of India (ICWAI) has changed its identity into The Institute of Cost Management Accountants of India (ICMAI). Also, ICWA course has been renamed as CMA course. Therefore, technically there is no difference between ICWAI and CMA, they refer to one single thing.

A Cost and Management Accountant (CMA) is a person who performs services involving costing, pricing of goods and services, verification or certification of cost records and taxation, especially in indirect taxation. Unlike pure accounting professionals, the demands for CMA’s cut across functions in all organisations.In Marketing department, he / she requires to prepare the quotation, in production department is required to advise on the profitable product mix, in the purchase department for taking make or buy decision and in top management for identifying business risk and their mitigation. CMA’s also works in the field of risk management and valuation services.

What is the Role of Cost Accountant ?

  • Improving cost competitiveness
  • Resource and performance management
  • Financial reporting and strategy
  • Cost audit and assurance
  • Direct and indirect taxation
  • Internal audit and management audit

How many levels are there in Cost & Management Accountancy (CMA) Course?

The Cost & Management Accountancy course consists of three levels.

  • CMA Foundation course
  • CMA Intermediate or CMA Inter
  • CMA Final

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What is the eligibility required to study Cost & Management Accountancy (CMA) Course?

There are two options to pursue a Cost & Management Accountancy (CMA) course.

  • Foundation Entry
    If a person opts to pursue a Cost & Management Accountancy CMA course after 12th standard they can directly register for the Foundation or CPT course through Foundation Entry option.
  • Direct Entry
    If a person opts to pursue a Cost & Management Accountancy CMA courses after graduation or the students who cleared the Intermediate level of the Institute of Cost Accountants of India or The Institute of Company Secretaries of India. (ICSI), they can directly register for the Intermediate course through Direct Entry option.
Step by Step Process
  • The first step is to clear the CMA Foundation.
    You can register for this with ICMAI post your 10th Std. but you are only eligible to write the exams once you clear your 12th Std. or HSC.
    CMA Foundation is exempt if you are already a commerce graduate with >55% marks and also exempt for non-commerce graduates with >60% marks t
    The students who cleared the Intermediate level of the Institute of Cost Accountants of India or The Institute of Company Secretaries of India.
  • The second step is to enrol for the CMA Intermediate.
    Students qualified in ICSI Foundation or ICAI Intermediate or Graduation in any discipline other than Fine Arts can then appear for Group 1 and /or Group 2 examinations of the CMA Inter.
    Its mandatory to complete Communication and Soft Skill (CSS) Training for 3 days and Complete Computer Training for 100 hrs before appearing the exam.
    Once they clear Group 1 and 2 exams, they are eligible for a 6 months practical Training.
    Note: Students Who have registered for CMA Inter in 2020 has to undergo practical training for at least 15 months instead of 6 months.
  • The third step step is to enrol for the CMA Final exams.Any candidate can apply for this course after qualifying the CMA Intermediate course
  • The fourth step is to Acquire Cost Accountant Membership.
CMA Road Map
 Cost & Management Accountancy (CMA) Course Details

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What is the Examination Criteria for Cost & Management Accountancy (CMA) Course?

The CMA exam will be held in June and December every year. The course is not new but revised. Besides, the Foundation exam will be both descriptive and objective. Under the new scheme, a student must achieve 40% in all the subjects and 50% marks in aggregate.

What is the Registration Fees for Cost & Management Accountancy (CMA) Course?

The Fees mentioned below is the registration fees both oral and postal, not coaching fees. The registration fees has to be paid to "Institute of Cost Accountants of India" (ICAI). For more details about the fees visit www.icmai.in.

Details of Fee
CMA Foundation Registration Fees
CMA Inter Registration Fees (Option 1)
S.No.
1
2
Total (Rupees)
4,000
20,000
3
CMA Inter Registration Fees (Option 2)
Installment 1
Note: Fees can be paid in two instalment.
12,000
4
CMA Inter Registration Fees (Option 2)
Installment 2
Note: Fees can be paid in two instalment.
8,000
5
CMA Final Registration Fees
17,000

Cost & Management Accountancy (CMA) Course Registration Date?

Cost and Management Accountancy (CMA) Registration date and examination date. The dates are applicable for all three levels CMA Foundation, CMA Inter and CMA Final.

Event
June Exam Batch
December Exam Batch
Exam
1st or 2nd week of June
1st or 2nd week December
Registration form available
Throughout the year
Throughout the year
Last Date for Registration
January 31st
July 31st
Revalidation of coaching for CMA Intermediate / CMA Final Course
2nd Week of March
2nd Week of September
Last date to submit the Examination form
1st Week of April
1st Week of October
Apply for Paper-wise Exemption
Before filling Examination form
Before filling Examination form
Announcement of Exam Result
In the month of August
In the month of February

The dates mentioned above are subject to change. For more details about the fees visit www.icmai.in.

What are the documents required for registration of Cost & Management Accountancy (CMA) Course?

The below mentioned documents are to be scanned and upload at the time of registration. You can register for CMA in www.icmai.in. All documents has to be scanned and uploaded in their site.

CMA Foundation Registration Documents

  • Passport Photo
  • Specimen Signature
  • Age Proof
  • 10th & 12th Pass Mark sheet - For 12th Passed Students
  • 10th Pass Mark sheet -  For 10th Passed Students. Where the students has to submit 12th marks sheet after passing 12th std.

CMA Inter Registration Documents

Provisional
(Yet to complete Graduation/ equivalent)
Regular
(Graduation/ equivalent passed)
Regular
(For Engineering Graduates having completed 2nd year equivalent OR
Graduate Engineers(qualified Engineering Final Examination)
Passport Photo
Passport Photo
Passport Photo
Specimen Signature
Specimen Signature
Specimen Signature
Age Proof
Age Proof
Age Proof
10th & 12th Pass Mark sheet
10th & 12th Pass Mark sheet
10th & 12th Pass Mark sheet
Graduation (1st & 2nd year / 1st to 5th semester) Marksheet
Graduation (1st to 3rd year / 1st to 6th semester) Marksheets
2nd year or 4th semester Marksheet (For Pursuing Student)
Graduation (3rd year / 6th semester) Admit Card.
Any one of the following qualified Mark sheet
CAT-CMA
CMA Foundation
CS Foundation
CA IPCC or CA Intermediate
Engineering Completion certificate

CMA Final Registration Documents

CMA Intermediate Pass (both Group-I & Group-II) Marksheet/Certificate. Along with the documents which was required for CMA Foundation.

Click the below button to know more.

CMA FOUNDATION

This is the identification for the first level of the CMA (Cost and Management Accountancy) course conducted by the ICMAI (The Institute of Cost Accountants of India). This is the entry-level course for any student intending to take up the Cost & Management Accountant course whether it be after 12th, 10+2 (Intermediate), graduation or post-graduation.

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CMA INTERMEDIATE

The CMA Intermediate is the second stage of being a CMA (Cost and Management Accountancy). This is also conducted by  the Institute of Cost Accountants of India (ICMAI). One can be eligible for CMA Inter only after he/she gets through the CMA Foundation or Graduate of any Discipline (excluding performing art, music) / Pursuing Engineering Course ( having completed 2nd year / Semester IV / Equivalent) / Qualified Engineers eligible to get direct admission to Intermediate Course.

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CMA FINAL

The third level of the CMA (Cost and Management Accountancy) course conducted by  the Institute of Cost Accountants of India (ICMAI) is identified as CMA Final. This is the third level course for any student intending to take up the Cost and Management Accountancy course after CMA Intermediate.

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Frequently Asked Questions / FAQ

What is Cost & Management Accountant (CMA)?

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Cost & Management Accountant (CMA) is a designation given to a cost accounting professional who has received certification from the Institute of Cost Accountants of India (ICAI), India. a statutory body.

What is the full form of CMA?

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Cost & Management Accountant or Cost & Management Accountancy

What is the difference between CMA India and CMA US?

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CMA india course is conducted by the Institute of Cost Accountants of India (ICAI) where students have to study 20 papers and CMA US is the course conducted by Institute of Management Accountant (IMA) where students have to study 2 papers.

What is the fees structure for CMA Course?

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The fees charged by Institute of Cost Accountants of India (ICAI) for each level is,
CMA Foundation Fees = ₹ 4,000/-
CMA Inter Fees = ₹ 20,000/-
CMA Final Fees = ₹ 17,000/-

Is articleship compulsory for CMA?

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There is no articleship required for CMA. Instead students have to undergo 15 months of practice training.

What is the meaning for ICWA Course?

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ICWA - Institute of Cost and Work Accountant is the previous name of CMA

How to do a CMA course?

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CMA courses can be done either through Foundation Entry Route or Direct Entry Route.

How to become CMA after 12th?

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After 12th, Register your self in (Institute of Cost Accountants of India) ICAI through Foundation entry and clear all three levels with three years of articleship.

How many Subjects are there in CMA Course?

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There are 20 subjects in 3 levels of CMA Course. CMA Foundation is excluded for Direct Entry candidates.
CMA Foundation - 4 Subjects
CMA Inter - Group 1 - 4 Subjects
CMA Inter - Group 2 - 4 Subjects
CMA Final - Group 1 - 4 Subjects
CMA Final - Group 2 - 4 Subjects

When the exams are conducted for CMA?

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Institute of Cost Accountants (ICAI) conducts the exams in June and December every year. The exams in 2020 might be delayed due to corono virus lockdown.

When is the last date to submit the registration?

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For June exams, 31st Jan is the last date for registration
For Dec exams, 30th July is the last date for registration

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Frequently Asked Questions / FAQ

What is Cost & Management Accountant (CMA)?

keyboard_arrow_down

Cost & Management Accountant (CMA) is a designation given to a cost accounting professional who has received certification from the Institute of Cost Accountants of India (ICAI), India. a statutory body.

What is the full form of CMA?

keyboard_arrow_down

Cost & Management Accountant or Cost & Management Accountancy

What is the difference between CMA India and CMA US?

keyboard_arrow_down

CMA india course is conducted by the Institute of Cost Accountants of India (ICAI) where students have to study 20 papers and CMA US is the course conducted by Institute of Management Accountant (IMA) where students have to study 2 papers.

What is the fees structure for CMA Course?

keyboard_arrow_down

The fees charged by Institute of Cost Accountants of India (ICAI) for each level is,
CMA Foundation Fees = ₹ 4,000/-
CMA Inter Fees = ₹ 20,000/-
CMA Final Fees = ₹ 17,000/-

Is articleship compulsory for CMA?

keyboard_arrow_down

There is no articleship required for CMA. Instead students have to undergo 15 months of practice training.

Is CMA and ICWA Course the same?

keyboard_arrow_down

Yes, ICWA - Institute of Cost and Work Accountant is the previous name of CMA

What is the meaning for ICWA Course?

keyboard_arrow_down

ICWA - Institute of Cost and Work Accountant is the previous name of CMA

How to do a CMA course?

keyboard_arrow_down

CMA courses can be done either through Foundation Entry Route or Direct Entry Route.

How to become CMA after 12th?

keyboard_arrow_down

After 12th, Register your self in (Institute of Cost Accountants of India) ICAI through Foundation entry and clear all three levels with 15 months of practical training.

How many Subjects are there in CMA Course?

keyboard_arrow_down

There are 20 subjects in 3 levels of CMA Course. CMA Foundation is excluded for Direct Entry candidates.
CMA Foundation - 4 Subjects
CMA Inter - Group 1 - 4 Subjects
CMA Inter - Group 2 - 4 Subjects
CMA Final - Group 1 - 4 Subjects
CMA Final - Group 2 - 4 Subjects

When the exams are conducted for CMA?

keyboard_arrow_down

Institute of Cost Accountants (ICAI) conducts the exams in June and December every year. The exams in 2020 might be delayed due to corono virus lockdown.

When is the last date to submit the registration?

keyboard_arrow_down

For June exams, 31st Jan is the last date for registration
For Dec exams, 30th July is the last date for registration

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