CMA Intermediate December 2025 Registration: Last Date, Eligibility, Fees and Exam Schedule

The CMA Intermediate Registration for December 2025 is now open, with July 31, 2025, as the last date to apply for the term. Conducted by the Institute of Cost Accountants of India (ICMAI), the exam will be held from December 10 to 17, 2025, with one paper each day.

Eligible candidates include those who’ve passed the CMA Foundation, or graduates (except in Fine Arts), or have cleared CA Inter/CS Foundation; even engineering students or provisional applicants can apply. The registration fee is ₹23,100, payable in full or in two parts. Registration is done online via the ICMAI website, requiring document uploads and payment completion.

The CMA Intermediate syllabus comprises two groups with four papers each, covering law, accounting, taxation, cost management, operations, auditing, finance, analytics, and management accounting. ICMAI also provides study materials and mock tests to aid exam preparation.

CMA Intermediate Registration December 2025: Your Comprehensive Guide

Aspiring Cost and Management Accountants gearing up for the December 2025 term of the CMA Intermediate examination should mark their calendars and prepare for a timely registration. The Institute of Cost Accountants of India (ICMAI) conducts these examinations twice a year, and meeting the deadlines is crucial for a smooth journey towards professional certification.

Important Dates to Remember

The most critical date for CMA Intermediate December 2025 registration is July 31, 2025. This is the last date to register for the CMA Intermediate course if you intend to appear for the December 2025 examinations. Missing this deadline will mean you become eligible for the next examination term (June 2026).

CMA Intermediate December 2025 Examination Dates:

The ICMAI has officially released the examination schedule for the December 2025 term. The exams will be held from December 10, 2025, to December 17, 2025, with one paper scheduled per day.

Here’s the detailed schedule:

Eligibility Criteria for CMA Intermediate

To be eligible for CMA Intermediate registration, candidates must meet one of the following criteria:

• Passed CMA Foundation: Successfully cleared the Foundation Course of ICMAI.
• Graduation (Any Stream): Hold a Bachelor’s degree (excluding Fine Arts) from a recognized university.
• CA Inter / CS Foundation Qualified: Passed the Intermediate Examination (IPCC) of the Institute of Chartered Accountants of India (ICAI) or the Foundation Examination of the Institute of Company Secretaries of India (ICSI).
• Engineering Students: Engineering graduates or those who have completed the second year of their engineering degree can also register.

Provisional Admission: Candidates awaiting their degree examination results can also apply for provisional admission. Such students are given 18 months to convert their status from provisional to regular.

Registration Fees

The CMA Intermediate 2025 registration fee is ₹23,100. This can be paid in full or in two installments:

• 1st Installment: ₹12,000 (at the time of registration)
• 2nd Installment: ₹11,100 (must be paid on or before July 31, 2025, to be eligible for the December 2025 exams).

Note: Failure to pay the second installment within the prescribed time limits will lead to forfeiture of the amount already paid as the first installment.

How to Register for CMA Intermediate (Online Process)

The registration process is primarily online through the official ICMAI website. Here’s a step-by-step guide:

1. Visit the Official ICMAI Website: Go to icmai.in and navigate to the “Students” section.
2. Select Admission: Click on “Admission” and then choose “CMA Intermediate Registration.”
3. Create Login Account:
   • If you are an existing student (e.g., passed CMA Foundation), select “Create Login Account (Existing Students)” and provide your Identification/Registration Number. An OTP will be sent to your registered email address.
   • If you are a new applicant, select “Create Login Account (New Applicants)” and provide your email address to receive an OTP for verification.
4. Fill Personal and Educational Details: Enter your name, date of birth, email ID, phone number, address, and details of your educational qualifications (CMA Foundation, Graduation, or CA Inter/CS Foundation details).
5. Choose Study Mode: Select either “Oral Coaching” (attending classes at an ICMAI-recognized coaching center) or “Postal Coaching” (self-study with study materials provided by ICMAI).
6. Upload Required Documents: Upload scanned copies of the following self-attested documents. Ensure all documents are clearly scanned and attested by a CMA, CA, CS member, or a Gazetted Officer if required by the institute.
   • Matriculation Certificate (School Leaving Certificate/Class 10 Marksheet/Certificate – as proof of date of birth)
   • 10+2 Certificate or Marks Statement
   • Degree Certificate/Marksheet (if applying through the direct entry route)
   • CMA Foundation Pass Certificate (if applicable)
   • CA Inter / CS Foundation Pass Certificate (if applicable)
   • One recent passport-sized photograph
   • Scanned signature
   • Government ID Proof (Aadhaar, PAN, etc., if required)
7. Pay the Registration Fee: Complete the payment online using debit/credit card, net banking, or UPI.
8. Submit Application: After successful payment, submit your registration form. You will receive a confirmation email and a CMA Inter registration number.
9. Download Study Materials: Once your registration is processed, ICMAI will provide access to study materials (either online or through postal dispatch).

CMA Intermediate Syllabus

The CMA Intermediate syllabus is comprehensive and structured into two groups, each comprising four papers. The syllabus focuses on developing a deep understanding of cost and management accounting, taxation, law, and finance.

Group I:

• Paper 5: Business Laws and Ethics (BLE)
  • Commercial Laws (Indian Contract Act, Sale of Goods Act, Negotiable Instruments Act, Indian Partnership Act, LLP Act)
  • Industrial Laws (Factories Act, Payment of Gratuity Act, Employees Provident Fund and Miscellaneous Provisions Act, Employees State Insurance Act, The Code on Wages)
  • Corporate Laws (Companies Act, 2013)
  • Business Ethics and Emotional Intelligence
• Paper 6: Financial Accounting (FA)
  • Accounting Fundamentals
  • Accounting for Special Transactions (Bills of Exchange, Consignment, Joint Venture)
  • Preparation of Financial Statements (Commercial Organizations, Not-for-Profit Organizations, Incomplete Records)
  • Partnership Accounts
  • Lease, Branch, and Departmental Accounts
  • Accounting Standards
• Paper 7: Direct and Indirect Taxation (DITX)
  • Direct Taxation: Basics of Income Tax Act, Heads of Income, Total Income and Tax Liability of Individuals & HUF.
  • Indirect Taxation: Concept of Indirect Taxes, Goods and Services Tax (GST) Laws, Customs Act.
• Paper 8: Cost Accounting (CA)
  • Introduction to Cost Accounting
  • Cost Ascertainment – Elements of Cost
  • Cost Accounting Standards (CAS 1 to CAS 24)
  • Cost Book Keeping
  • Methods of Costing
  • Cost Accounting Techniques

Group II:

• Paper 9: Operations Management & Strategic Management (OMSM)
  • Operations Management (Production Planning & Control, Inventory Management, Total Quality Management)
  • Strategic Management (Business Policy & Strategy Development, Corporate Social Responsibility)
• Paper 10: Corporate Accounting and Auditing (CAA)
  • Corporate Accounting (Company Accounts, Accounting for Amalgamation, Internal Reconstruction, Valuation of Goodwill and Shares)
  • Auditing (Fundamentals of Auditing, Audit Procedures, Internal Control, Audit of Different Types of Undertakings)
• Paper 11: Financial Management & Business Data Analytics (FMDA)
  • Financial Management: Fundamentals of Financial Management, Institutions and Instruments in Financial Markets, Tools for Financial Analyses, Sources of Finance and Cost of Capital, Capital Budgeting, Working Capital Management, Financing Decision of a Firm.  
  • Business Data Analytics: Introduction to Data Science for Business Decision-making, Data Processing, Organisation, Cleaning and Validation, Data Presentation: Visualization and Graphical Presentation, Data Analysis and Modelling.
• Paper 12: Management Accounting (MA)
  • Introduction to Management Accounting
  • Activity Based Costing
  • Decision Making Tools
  • Standard Costing and Variance Analysis
  • Forecasting, Budgeting, and Budgetary Control
  • Decision Theory

Study Material and Resources

The ICMAI provides comprehensive study materials for the CMA Intermediate course on its official website (icmai.in). Candidates can download chapter-wise topics and subtopics from the “Student Corner” under “Study Materials 2022 Syllabus.”

In addition to the study material, ICMAI also offers Mock Test Papers (MTPs) which are highly recommended for practice. These MTPs align with the CMA question paper guidelines and cover the entire syllabus, helping students get accustomed to the exam pattern and time management.

For any queries or issues during the registration process, candidates can utilize the helpdesk option on the ICMAI website. It is always advisable to regularly check the official ICMAI website for the latest updates and notifications.

FAQs on CMA Intermediate December 2025 Registration

What is the last date to register for CMA Intermediate December 2025?
The last date to register is July 31, 2025.

When will the CMA Intermediate December 2025 exams be conducted?
The exams will be held from December 10 to December 17, 2025.

What are the exam timings for CMA Intermediate December 2025?
Each exam will be held from 2:00 PM to 5:00 PM.

How many papers are there in the CMA Intermediate course?
There are eight papers divided into two groups—Group I and Group II—with four papers each.

What is the registration fee for CMA Intermediate December 2025?
The total fee is ₹23,100, which can be paid in full or in two installments.

What is the installment structure for the registration fee?
The first installment is ₹12,000 at the time of registration, and the second installment is ₹11,100, payable by July 31, 2025.

Can I appear for the December 2025 exams if I pay only the first installment?
No, the second installment must also be paid by July 31, 2025, to be eligible for the December 2025 exams.

Who is eligible to register for CMA Intermediate December 2025?
Eligibility includes CMA Foundation pass-outs, graduates (excluding Fine Arts), CA Inter/CS Foundation pass-outs, engineering students, and provisional candidates awaiting results.

What is provisional admission in CMA Intermediate?
Provisional admission is granted to candidates awaiting graduation results. They must regularize their admission within 18 months.

How can I register for CMA Intermediate December 2025?
You can register online through the ICMAI official website (icmai.in) under the “Students” section.

What documents are required for CMA Intermediate registration?
Required documents include matriculation and 10+2 certificates, degree mark sheets, CMA Foundation/CA Inter/CS Foundation certificates (if applicable), passport-size photo, signature, and ID proof.

What are the available modes of study for CMA Intermediate?
You can choose between Oral Coaching (at ICMAI centers) or Postal Coaching (self-study with materials).

Can I change my study mode after registration?
Yes, you may request a change of study mode through ICMAI’s student portal, subject to approval and policy.

How do I know my registration is successful?
After payment and form submission, you’ll receive a confirmation email and a CMA Inter registration number.

Where can I access CMA Intermediate study materials?
Study materials can be downloaded from ICMAI’s official website under the “Student Corner” section.

Are mock tests available for CMA Intermediate?
Yes, ICMAI provides Mock Test Papers (MTPs) online for practice based on the current syllabus.

What is the syllabus structure for CMA Intermediate?
It is divided into Group I and Group II, each with four papers focusing on accounting, taxation, law, costing, operations, auditing, finance, analytics, and management accounting.

Can I register if I have only completed the second year of engineering?
Yes, students who have completed the second year of their engineering degree are eligible for registration.

Is the registration fee refundable if I miss the second installment deadline?
No, failure to pay the second installment on time will result in forfeiture of the first installment.

Can I register for CMA Intermediate if I have a degree in Fine Arts?
No, degrees in Fine Arts are not eligible for direct entry into CMA Intermediate.

What happens if I miss the July 31, 2025 registration deadline?
You will not be eligible for the December 2025 term and will have to register for the June 2026 term instead.

Is Aadhaar or PAN required for registration?
Yes, a valid government ID proof such as Aadhaar or PAN may be required during the registration process.

Do I need to attest my documents before uploading?
Yes, scanned documents must be self-attested and may need to be verified by a CMA, CA, CS, or a Gazetted Officer, as per ICMAI guidelines.

Can foreign students apply for CMA Intermediate?
Yes, but they must fulfill equivalent eligibility criteria and provide necessary documentation as prescribed by ICMAI.

How can I get help during the registration process?
You can use the helpdesk option on the ICMAI website or contact the regional council offices for assistance.