Candidates will have to get 50 percent aggregate marks and 40 percent in each subject to clear the CMA Intermediate, Final December 2023 exam.
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NEW DELHI: The Institute of Cost Accountants of India will start conducting the CMA Intermediate and Final December 2023 exam from today onwards. The CMA Intermediate and Final December 2023 exam will be held from December 10 to 17.
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The result of CMA exams will be announced a few days after the conclusion of the examinations on the official website, icmai.in. The CMA Intermediate, and Final result will contain candidates’ scores in all subjects and groups they appeared for.
The institute has said that the CMA December 2023 exam will be held under the old as well as new syllabus. Under the new syllabus, students who have cleared the Common Admission Test (CAT) will not have to appear in Business Laws and Ethics (BLE) paper. The exemption is also available to the CAT course part I passed out students.
The CMA intermediate exam will have two groups of four papers. Each paper will carry 100 marks. Candidates will have to get at least 40 percent marks in each subject and a minimum of 50 percent aggregate marks to clear the CMA intermediate exam.
The CMA final exam comprises two groups of four papers, which are of 100 marks each. Candidates must get at least 50 percent aggregate marks and 40 percent marks in each subject to pass the CMA final exam 2023.
Date | CMA Intermediate exam December 2023 (Time: 2.00 P.M. to 05.00 P.M.) | |
Syllabus 2016 | Syllabus 2022 | |
December 10, 2023 | Financial Accounting (P-05) | Business Laws and Ethics (P-05) |
December 11, 2023 | Operations Management & Strategic Management (P-09) | Operations Management and Strategic Management (P-09) |
December 12, 2023 | Laws & Ethics (P-06) | Financial Accounting (P-06) |
December 13, 2023 | Cost & Management Accounting and Financial Management (P-10) | Corporate Accounting and Auditing (P-10) |
December 14, 2023 | Direct Taxation (P-07) | Direct and Indirect Taxation (P-07) |
December 15, 2023 | Indirect Taxation (P-11) | Financial Management and Business Data Analytics (P-11) |
December 16, 2023 | Cost Accounting (P-08) | Cost Accounting (P-08) |
December 17, 2023 | Company Accounts & Audit (P-12) | Management Accounting (P-12) |
Also Read | ICMAI CMA Inter, Final pass percentage 2023 out; only 3.01% pass Inter exam under old syllabus
Date | CMA Final exam December 2023 (Time: 10.00 A.M. to 01.00 P.M.) | |
Syllabus 2016 | Syllabus 2022 | |
December 10, 2023 | Corporate Laws & Compliance (P-13) | Corporate and Economic Laws (P-13) |
December 11, 2023 | Corporate Financial Reporting (P-17) | Cost and Management Audit (P-17) |
December 12, 2023 | Strategic Financial Management (P-14) | Strategic Financial Management (P-14) |
December 13, 2023 | Indirect Tax Laws & Practice (P-18) | Corporate Financial Reporting (P-18) |
December 14, 2023 | Strategic Cost Management – Decision Making (P-15) | Direct Tax Laws and International Taxation (P-15) |
December 15, 2023 | Cost & Management Audit (P-19) | Indirect Tax Laws and Practice (P-19) |
December 16, 2023 | Direct Tax Laws and International Taxation (P-16) | Strategic Cost Management (P-16) |
December 17, 2023 | Strategic Performance Management and Business Valuation (P- 20) | Electives (Any one of three Papers) : (i) Strategic Performance Management and Business Valuation (P-20A) (ii) Risk Management in Banking and Insurance (P-20B) (iii) Entrepreneurship and Start up (P-20C) |
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