CMA Intermediate

About CMA Intermediate Course

The CMA Intermediate examination is the second level of the Cost & Management Accountancy course conducted by the Institute of Cost Accountants of India (ICMAI). This level tests deeper knowledge in financial accounting, laws, direct and indirect taxation, cost accounting, operations management, and strategic management.

At Sri Pragyaa CA Academy, we provide thorough coaching for both groups of CMA Intermediate with our experienced faculty ensuring strong conceptual understanding and exam readiness.

Group I - Subjects

Paper	Subject	Marks
Paper 5	Financial Accounting	100
Paper 6	Laws and Ethics	100
Paper 7	Direct Taxation	100
Paper 8	Cost Accounting	100

Group II - Subjects

Paper	Subject	Marks
Paper 9	Operations Management & Strategic Management	100
Paper 10	Cost & Management Accounting and Financial Management	100
Paper 11	Indirect Taxation	100
Paper 12	Company Accounts & Audit	100

Eligibility Criteria

• Students who have passed CMA Foundation examination
• Graduates from any recognized university
• Candidates who have passed Foundation / Entry level of ICAI or ICSI
• Candidates who have passed Intermediate level of ICAI (both groups)

Exam Pattern & Details

• Conducted twice a year - June and December
• 8 papers divided into 2 groups (4 papers each)
• Students can appear for one group or both groups together
• Each paper carries 100 marks with 3 hours duration
• Minimum 40% in each paper and 50% aggregate in the group
• Exemption available for papers where 60% or more is scored

Our Teaching Approach

• Complete syllabus coverage with ICMAI study material integration
• Updated teaching on Direct & Indirect Taxation as per latest amendments
• Extensive problem-solving practice for Cost Accounting and Financial Management
• Case study approach for Operations Management and Strategic Management
• Regular chapter tests and full mock examinations
• Revision sessions and exam strategy workshops before exams