Eligibility

To qualify for the CMA Intermediate level, candidates must meet the following criteria:

• Completion of Foundation Level: Candidates must have passed the CMA Foundation course.
• Senior Secondary Examination: Candidates who have completed the Senior Secondary School Examination (10+2) or an equivalent examination are eligible.
• Other Qualifications: Candidates may also qualify if they have:
  • Passed the Foundation (Entry Level) Part I Examination of the Certificate in Accounting Technicians (CAT) course from ICMAI.
  • Obtained a degree from any recognized university.
  • Qualified as engineers or have equivalent qualifications in fields other than music, dance, photography, painting, sculpture, and similar subjects.
• Provisional Registration: Candidates awaiting results from their degree examinations may apply for provisional admission.
• Skills Training: Candidates must complete 120 hours of Skills Training at the Intermediate level before they can register for the Final level.

Subjects

The CMA Intermediate course typically consists of the following papers:

Group I

• Paper 5: Business Laws and Ethics (BLE)
• Paper 6: Financial Accounting (FA)
• Paper 7: Direct and Indirect Taxation (DITX)
• Paper 8: Cost Accounting (CA)

Group II

• Paper 9: Operations Management and Strategic Management (OMSM)
• Paper 10: Corporate Accounting and Auditing (CAA)
• Paper 11: Financial Management and Business Data Analytics (FMDA)
• Paper 12: Management Accounting (MA)

Examination

The exams for the Intermediate level are typically held twice a year, allowing candidates to progress through the program efficiently. Candidates must successfully complete all papers to qualify for the Final level.