Table of Contents
- CMA Exam Pattern Highlights 2025
- CMA Exam Pattern 2025 Foundation Course
- CMA Exam Pattern 2025 Intermediate and Final Course
- CMA 2025 Foundation Course Papers
- CMA 2025 Intermediate Course Papers
- CMA 2025 Final Course Papers
- CMA 2025 Foundation Course Topic-Wise Weightage
- CMA 2025 Intermediate Course Topic-Wise Weightage
CMA exam pattern 2025 is decided by the Institute of Cost Accountants of India twice yearly for all three courses - Foundation, Intermediate, and Final. The CMA 2025 papers involves Objective, Descriptive, and Numerical types of questions.
Candidates are allotted 3 hours to complete the examination and are given 15 minutes extra for reading time. The CMA exam is conducted in offline mode. CMA exam pattern 2025 for the foundation, intermediate and final exams are detailed below.
CMA Exam Pattern Highlights 2025
As there are three exams for the CMA courses, the exam pattern for each exam differs, but the basic structure remains the same. The foundation course exam has objective-type questions, whereas the intermediate and final course exams consist of descriptive and numerical-type questions.
The foundation course has four papers, and the question paper consists of multiple-choice questions. The intermediate and final courses have two groups with four papers in each group, and the question paper has descriptive and numerical-type questions.
| Particulars | Details |
| Mode of Exam | Offline |
| Exam Duration | 3 Hours + 15 Minutes Reading Time |
| Total Marks | 100 |
| Types of Questions | Objective, Descriptive and Numerical Questions |
Students are advised to go through the CMA Exam Syllabus 2025 thoroughly to better understand the topics and content of each subject and the mark distribution for each section.
Practice Now: CMA Previous Years Question Papers
CMA Exam Pattern 2025 Foundation Course
The CMA foundation exam pattern for the year 2025 has been shared below for the candidates in the table.
| Particulars | Details |
| Mode of Exam | Offline - centre based |
| Type of Questions | Multiple Choice Question (MCQ) |
| Total Questions | 50 |
| Maximum Marks per Paper | 2 |
| Number of Papers | 4 |
| Exam Duration | 2 hours |
Downloadable Resources for CMA Exams
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CMA Exam Pattern 2025 Intermediate and Final Course
The CMA inter exam pattern and the final course pattern for the year 2025 has been shared below for the candidates in the table.
| Particulars | Details |
| Mode of Exam | Offline- centre based |
| Type of Questions | Descriptive |
| Number of Papers | 8 |
| Exam Duration | 3 hours (per paper) |
| Total Number of Question | 120 |
| Marking Scheme | No Negative Marking |
CMA 2025 Foundation Course Papers
The CMA 2025 foundation course consists of four papers, which are mentioned below for the candidates.
| Papers | Details |
| Paper 1 | Fundamentals of Business Laws and Business Communication (FBLC) |
| Paper 2 | Fundamentals of Financial and Cost Accounting (FFCA) |
| Paper 3 | Fundamentals of Buisness Mathematics and Statistics (FBMS) |
| Paper 4 | Fundamentals of Business Economics and Management (FBEM) |
Also Check: CMA Study Materials 2025
CMA 2025 Intermediate Course Papers
The CMA 2025 Intermediate course consists of eight papers, which are mentioned below for the candidates.
| Groups | Papers | Details |
Group 1 |
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 2 |
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) |
CMA 2025 Final Course Papers
The CMA 2025 Final course consists of eight papers, which are mentioned below for the candidates.
| Groups | Papers | Details |
Group 3 |
Paper 13 | Corporate and Economic Laws (CEL) |
| Paper 14 | Strategic Financial Management (SFM) | |
| Paper 15 | Direct Tax Laws and International Taxation (DIT) | |
| Paper 16 | Strategic Cost Management (SCM) | |
Group 4 |
Paper 17 | Cost and Management Audit (CMAD) |
| Paper 18 | Corporate Financial Reporting (CFR) | |
| Paper 19 | Indirect Tax Laws and Practice (ITLP) | |
Paper 20 |
20A: Strategic Performance Management and Business Valuation (SPMBV) | |
| 20B: Risk Management in Banking and Insurance (RMBI) | ||
| 20C: Entrepreneurship and Start Up (ENTS) |
CMA 2025 Foundation Course Topic-Wise Weightage
CMA 2025 topic-wise weightage for different papers involved in the foundation course has been shared below in the tabular format for the candidates.
Paper 1: Fundamentals of Business Laws and Business Communication (FBLC)
The topic wise weightage of CMA foundation paper 1 for the year 2025 has been shared below for the candidates.
| Section | Weightage | Topics |
| Section A: Fundamentals of Economics | 20 marks | Basic Concepts of Economics |
| 20 marks | Forms of Market | |
| 10 marks | Money and Banking | |
| Section B: Fundamentals of Management | 50 marks | Management Process |
Paper 2: Fundamentals of Financial and Cost Accounting (FFCA)
The topic wise weightage of paper 2 for the CMA 2025 foundation course has been shared below for the candidates.
| Section | Weightage | Topics |
| Section A: Fundamentals of Financial Accounting | 35 marks | Accounting Fundamentals |
| 20 marks | Accounting for Special Transactions | |
| 25 marks | Preparation of Final Accounts | |
| Section B: Fundamentals of Cost Accounting | 20 marks | Fundamentals of Cost Accounting |
Paper 3: Fundamentals of Buisness Mathematics and Statistics (FBMS)
The topic wise weightage of paper 3 for the CMA 2025 foundation course has been shared below for the candidates.
| Section | Weightage | Topics |
| Section A: Fundamentals of Commercial Laws | 40 marks | Indian Contracts Act, 1872 |
| 20 marks | Sale of Good Act, 1930 | |
| 10 marks | Negotiable Instruments Act, 1881 | |
| Section B: Fundamentals of Ethics | 30 marks | Ethics and Business |
Paper 4: Fundamentals of Business Economics and Management (FBEM)
The topic wise weightage of paper 4 for the CMA 2025 foundation course has been shared below for the candidates.
| Section | Weightage | Topics |
| Section A: Fundamentals of Business Mathematics | 20 marks | Arithematic |
| 20 marks | Algebra | |
|
Section B: Fundamentals of Business Statistics |
10 marks | Statistical Representation of Data |
| 30 marks | Measures of Central Tendency and Dispersion | |
| 10 marks | Correlation and Regression | |
| 10 marks | Probability |
Also Refer: CMA Exam Day Guidelines 2025
CMA 2025 Intermediate Course Topic-Wise Weightage
CMA 2025 topic-wise weightage for Intermediate course containing different papers have been shared below for the candidates.
Paper 5: Business Laws and Ethics (BLE)
The topic wise weightage of CMA inter paper 5 for the year 2025 has been shared below for the candidates.
| Section | Weightage | Topics |
| Section A: Commercial Laws |
30% | Laws of Contracts (Advanced level) |
| Laws relating to Sale of Goods (Advanced level) | ||
| Negotiable Instruments Act,1881 (Advanced Level) | ||
| Indian Partnership Act, 1932 | ||
| Indian Partnership Act, 1932 | ||
| Section B: Industrial Laws | 25% | Factories Act, 1948 |
| Payment of Gratuity Act, 1972 | ||
| Employees Provident Fund and Miscellaneous Provisions Act, 1952 | ||
| .Employees State Insurance Act, 1948 | ||
| Payment of Bonus Act, 1965 | ||
| Minimum Wages Act, 1948 | ||
| Payment of Wages Act, 1936 | ||
| Pension Fund Regulatory and Development Authority Act, 2013 | ||
| Section C: Corporate Law | 35% | Companies Act, 2013 |
| Section D: Ethics | 10% | Business Ethics |
Paper 6: Financial Accounting (FA)
The topic wise weightage of paper 6 for the CMA 2025 intermediate course has been shared below for the candidates.
| Section | Weightage | Topics |
| Section A: Accounting – Basics | 25% | Fundamentals of Accounting |
| Accounting for Special Transactions | ||
| Section B: Preparation of Financial Statements | 40% | Preparation of Final Accounts of Profit Oriented organizations and Non-Profit Organizations |
| Partnership Accounts | ||
| Section C: Self Balancing of Ledgers, Royalties, Hire Purchase and Installment System, Branch and Departmental Accounts | 20% | Self-Balancing Ledgers |
| Royalties, Hire-Purchase and Installment System | ||
| Branch and Departmental Accounts | ||
| Section D: Accounting in Computerised Environment and Standards | 15% | Overview of Computerised Accounting |
| Accounting Standards (Specified only) |
Paper 7: Direct and Indirect Taxation (DITX)
The topic wise weightage of paper 7 for the CMA 2025 intermediate course has been shared below for the candidates.
| Section | Weightage | Topics |
Section A: Income Tax Act Basics |
10% |
Introduction to Income Tax Act, 1961 |
| Income is not part of Total Income | ||
Section B: Head of Income, Computation of Total Income and Tax |
70% | Heads of Income and Computation of Total Income |
| Clubbing Provisions and the Set-off and Carry forward of Losses | ||
| Assessment of Income and tax liability of different people | ||
Section C: Tax Management, Administrative Procedures and ICDS |
20% | TDS, TCS and Advance Tax |
| Administrative Procedures | ||
| Income Computation and Disclosure Standards – (ICDS) |
Paper 8: Cost Accounting (CA)
The topic wise weightage of paper 8 for the CMA 2025 intermediate course has been shared below for the candidates.
| Section | Weightage | Topics |
| Section A: Introduction to Cost Accounting | 40% | Cost Ascertainment – Elements of Cost |
| Cost Accounting Standards | ||
| Cost Bookkeeping | ||
| Section B: Methods of Costing | 30% | Methods of Costing |
| Section C: Cost Accounting Techniques | 30% | Marginal Costing |
| Standard Costing & Variance Analysis | ||
| Budget and Budgetary Control (simple problems only) |
Paper 9: Operations Management and Strategic Management (OMSM)
The topic wise weightage of paper 9 for the CMA 2025 intermediate course has been shared below for the candidates.
| Section | Weightage | Topics |
| Section A: Operations Management | 15% | Operations Management – Introduction |
| Operations Planning | ||
| 35% | Designing of Operational Systems and Control | |
| Production Planning and Control | ||
| Productivity Management and quality management | ||
| 20% | Economics of Maintenance and spares management | |
| Section B: Strategic Management | 30% | Strategic Management Introduction |
| Strategic Analysis and Strategic Planning | ||
| Formulation and Implementation of Strategy |
Paper 10: Corporate Accounting and Auditing (CAA)
The topic wise weightage of paper 10 for the CMA 2025 intermediate course has been shared below for the candidates.
| Section | Weightage | Topics |
| Section A: Accounts of Joint Stock Companies | 25% | Accounting of Shares and Debentures |
| Presentation of Financial Statements | ||
| Cash Flow Statement | ||
| Section B: Auditing | 25% | Accounts of Banking, Electricity and Insurance Companies |
| Accounting Standards |
Paper 11: Financial Management and Business Data Analytics (FMDA)
The topic wise weightage of paper 11 for the CMA 2025 intermediate course has been shared below for the candidates.
| Section | Weightage | Topics |
| Section A: Cost, Management Accounting and Financial Management | 50% | Cost and Management Accounting – Introduction |
| Decision Making Tools | ||
| Budgeting and Budgetary Control | ||
| Standard Costing and Variance Analysis | ||
| Learning Curve | ||
| Section B: Financial Management | 50% | Introduction to Financial Management |
| Tools for Financial Analysis and Planning | ||
| Working Capital Management | ||
| Cost of Capital, Capital Structure Theories, Dividend Decisions | ||
| Capital Budgeting – Investment Decisions |
Paper 12: Management Accounting (MA)
The topic wise weightage of paper 12 for the CMA 2025 intermediate course has been shared below for the candidates.
| Section | Weightage | Topics |
| Section A: Canons of Taxations – Indirect Tax GST | 80% | Canons of Taxations – Indirect Tax GST |
| Section B: Customs Laws | 20% | Basic Concepts |
| Types of Duties | ||
| Valuation under Customs | ||
| Import and Export Procedure | ||
| Customs Rules, 2017 |
Must Read: CMA Direct Entry Eligibility Limit
FAQs on CMA Exam Exam Pattern
Q: What is the mode of examination of the CMA 2025?
Q: What is the minimum qualifying marks for the CMA exam?
Q: What is the total number of papers in the CMA exam?
Q: How many times CMA exam is conducted in an year?
