CMA Final

Last Update May 2, 2023
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About This Course

CMA Full Form: Cost and Management Accounting

CMA course is designed to nurture young minds into business leaders of tomorrow & hence choosing CMA as a career option is a great idea.

Contemporarily, the CMA course is gaining immense popularity among commerce students, especially students who want to make it big in their career in the field of Cost and Management Accounting. If you are also curious to know about the course details, continue reading to find out full details about the CMA course in India.

Note: Generally people tend to confuse between terms like ICWAI, ICWA, ICMAI and CMA. So to remove all your doubts, let us tell you that there is no difference between ICWAI and ICMAI except the name. ICWAI (Institute of Cost & Works Accountants of India) has changed its name to the ICMAI (Institute of Cost Accountants of India). Also, ICWA course has been renamed as CMA course.

The eligibility criteria for the CMA course is as follows:

Foundation Course

  • A candidate should have passed Class 10 or equivalent from a recognized Board or Institution.
  • Passed Senior Secondary Examination under 10+2 scheme of a recognized Board or an Examination recognized by the Central Government as equivalent thereto or has passed National Diploma in Commerce Examination held by the All India Council for Technical Education or any State Board of Technical Education under the authority of the said All India Council, or the Diploma in Rural Service Examination conducted by the National Council of Higher Education.

Intermediate Course

  • Passed Senior Secondary School Examination (10+2) and Foundation Course of the Institute of Cost Accountants of India/ Graduation in any discipline other than Fine Arts/ Foundation (Entry Level) Part I Examination of CAT of the Institute/ Foundation (Entry Level) Part I Examination and Competency Level Part II Examination of CAT of the Institute.
  • Passed Foundation of ICSI/Intermediate of ICAI by what ever name called along with 10+2.

Final Course

  • Passed Intermediate course of the Institute and completed 15 months of practical training.

Foundation Course:

  • Fundamentals of Economics And Management
  • Fundamentals of Accounting
  • Fundamentals of Laws and Ethics
  • Fundamentals of Business Mathematics and Statistics


Intermediate Course:

Group I-

  • Financial Accounting
  • Laws and Ethics
  • Direct Taxation
  • Cost Accounting

Group II-

  • Operations Management & Strategic Management
  • Cost & Management Accounting and Financial Management
  • Indirect Taxation
  • Company Accounts & Audit


Final Course:

Group I-

  • Corporate Laws & Compliance
  • Strategic Financial Management
  • Strategic Cost Management – Decision Making
  • Direct Tax Laws and International Taxation

Group II-

  • Corporate Financial Reporting
  • Indirect Tax Laws and Practice
  • Cost and Management Audit
  • Strategic Performance Management and Business Valuation

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