ICMAI CMA Syllabus 2025 & Exam Pattern PDF Download: The Institute of Cost Accountants of India (ICAI), formerly known as ICWAI, conducts the CMA exams based on the revised CMA Syllabus introduced in 2025. The CMA course is structured into three levels—Foundation, Intermediate, and Final. Candidates appearing for the CMA 2025 exams must follow the updated syllabus to prepare effectively for their respective levels.
As per the latest guidelines, the CMA 2025 syllabus will be the basis for setting question papers across all course levels. ICAI has separately outlined the syllabus for each stage of the CMA course to ensure a clear understanding of subject areas and exam patterns. Aspirants must refer to the official syllabus to align their preparation and boost their chances of success.
ICAI CMA Syllabus 2025 – Overview
| ICAI CMA Exam Syllabus 2025 | |
| Exam Name | Chartered Accountancy (CA) exam |
| Exam Conducting Body | ICAI |
| Exam Levels | CA Foundation CA Intermediate CA Final |
| Mode of Exams | Computer test mode-based |
| Exam Frequency | CA Foundation: Thrice a Year CA Intermediate: Thrice a Year CA Final: Twice a Year |
| Category | Entrance Exam Syllabus |
| Official Website | icai.org |
ICMAI CMA Exam Pattern 2025
CMA Foundation Exam Pattern
| Exam Features | CMA Exam Details |
|---|---|
| Mode of CMA Foundation exam | Offline Centre-Based Test |
| Type of questions in CMA Foundation exam | Multiple Choice Questions (MCQ) |
| Total marks in each subject paper | 100 |
| Duration of CMA Foundation exam | 120 minutes |
| Number of subject papers | 4 |
Foundation Course Paper 1: Fundamentals of Economics and Management
| Sections | Topics | Weightage |
|---|---|---|
| Section A – Fundamentals of Economics | Basic concepts of Economics | 20 marks |
| Forms of Market | 20 marks | |
| Money and Banking | 10 marks | |
| Section B – Fundamentals of Management | Management Process | 50 marks |
| Total | 100 marks | |
Foundation Course Paper 2: Fundamentals of Accounting
| Sections | Topics | Weightage |
|---|---|---|
| Section A: Fundamentals of Financial Accounting | Accounting Fundamentals | 35 marks |
| Accounting for Special Transactions | 20 marks | |
| Preparation of Final Accounts | 25 marks | |
| Section B: Fundamentals of Cost Accounting | Fundamentals of Cost Accounting | 20 marks |
| Total | 100 marks | |
Foundation Course Paper 3: Fundamentals of Laws and Ethics
| Sections | Topics | Weightage |
|---|---|---|
| Section A: Fundamentals of Commercial Laws | Indian Contracts Act, 1872 | 40 marks |
| Sale of Goods Act, 1930 | 20 marks | |
| Negotiable Instruments Act, 1881 | 10 marks | |
| Section B: Fundamentals of Ethics | Ethics and Business | 30 marks |
| Total | 100 marks | |
Foundation Course Paper 4: Fundamentals of Business Mathematics and Statistics
| Sections | Topics | Weightage |
|---|---|---|
| Section A: Fundamentals of Business Mathematics | Arithmetic | 20 marks |
| Algebra | 20 marks | |
| Section B: Fundamentals of Business Statistics | Statistical representation of Data | 10 marks |
| Measures of Central Tendency and Dispersion | 30 marks | |
| Correlation and Regression | 10 marks | |
| Probability | 10 marks | |
| Total | 100 marks | |
CMA Exam Pattern 2025 for Intermediate and Final Courses
| Exam Features | CMA Exam Details |
|---|---|
| Mode of CMA Intermediate and Final exams | Offline test from centre |
| Type of questions in CMA Intermediate and Final exams | Descriptive |
| Total marks in each subject paper | 100 |
| Duration of CMA Intermediate and Final exam | 180 minutes |
CMA Intermediate Exam Pattern Topics
| Group I | Group II |
|---|---|
| PAPER 5: Business Laws and Ethics (BLE) | PAPER 9: Operations Management and Strategic Management (OMSM) |
| PAPER 6: Financial Accounting (FA) | PAPER 10: Corporate Accounting and Auditing (CAA) |
| PAPER 7: Direct and Indirect Taxation (DITX) | PAPER 11: Financial Management and Business Data Analytics (FMDA) |
| PAPER 8: Cost Accounting (CA) | PAPER 12: Management Accounting (MA) |
CMA Exam Pattern Final Course Topics
| Group III | Group IV | |
| PAPER 13: Corporate and Economic Laws (CEL) | PAPER 17: Cost and Management Audit (CMAD) | |
| PAPER 14: Strategic Financial Management (SFM) | PAPER 18: Corporate Financial Reporting (CFR) | |
| PAPER 15: Direct Tax Laws and International Taxation (DIT) | PAPER 19: Indirect Tax Laws and Practice (ITLP) | |
| PAPER 16: Strategic Cost Management (SCM) | PAPER 20: One of the following subjects. PAPER 20A: Strategic Performance Management and Business Valuation(SPMBV) PAPER 20B: Risk Management in Banking and Insurance(RMBI) PAPER 20C: Entrepreneurship and Start Up (ENTS) |
|
ICMAI CMA Exam Syllabus 2025
To prepare effectively for the CMA Exam 2025, it is important for students to understand the latest ICMAI CMA Syllabus. The syllabus currently follows the 2022 guidelines, and all official updates or study materials are available on the ICMAI website. Knowing the topics and sub-topics in advance helps candidates plan their studies better and improve their chances of scoring well.
We recommend aspirants refer to the official syllabus for CMA Foundation, CMA Intermediate, and CMA Final courses. This will help in organizing a proper study timetable. For your convenience, we’ve also included direct links to access the CMA Syllabus 2025 for all course levels below.
ICMAI CMA Syllabus 2025 – Important Link
| ICMAI CMA Syllabus 2025 – Important Link | |
| To Download ICMAI CMA Syllabus 2025 & Exam Pattern PDF | Download Syllabus |
Do follow our site @ Exams.Freshersnow.com for more updates about the ICAI CA Syllabus & Exam Pattern 2025.
