CMA Inter (Cost and Management Accounting Intermediate) course is the second level of the CMA certification offered by The Institute of Cost Accountants of India (ICMAI). It is one of India’s most respected professional programs for students aiming to build a career in cost management, finance, taxation, auditing, and strategic planning.

If you are planning to start your CMA journey, here is a detailed blog covering CMA Inter eligibility, registration, syllabus, fees, exam pattern, and career opportunities.

What Is CMA Inter?

CMA Inter is the Intermediate level of the three-stage CMA course:

1. CMA Foundation
2. CMA Inter
3. CMA Final

This level focuses on building analytical and practical skills in financial management, cost accounting, business laws, taxation, and strategic management. After clearing CMA Inter, students become eligible for the CMA Final.

CMA Inter Eligibility 2025

Students can register for CMA Intermediate if they meet any one of the following:

• Passed CMA Foundation
• Graduated in any discipline
• Passed Foundation level of CA/CS
• Passed Class 10+2 with the Foundation course

Minimum age: 18 years.

CMA Inter Registration Process

Here are the steps to register for CMA Inter:

1. Visit the official ICMAI website
2. Fill out the online application form
3. Upload required documents
4. Pay the registration fees
5. Download the confirmation receipt

Registration Deadlines:

• June Attempt: On or before 31st January
• December Attempt: On or before 31st July

CMA Inter Syllabus 2025

The CMA Inter course consists of 8 papers divided into 2 groups:

Group I

1. Financial Accounting
2. Laws & Ethics
3. Direct Taxation
4. Cost Accounting

Group II

5. Operations Management & Strategic Management
6. Cost & Management Accounting and Financial Management
7. Indirect Taxation
8. Company Accounts & Audit

The syllabus focuses on both theoretical understanding and practical application of management accounting skills.

CMA Inter Exam Pattern

• Mode: Offline (Pen & Paper)
• Question Type: Descriptive + Objective
• Passing Criteria:
  • 40% in each paper
  • 50% aggregate in each group
• Exam Frequency: Twice a year (June and December)

Students can appear for:

• Both groups together
• One group at a time

CMA Inter Fees 2025

Below is the fee structure for CMA Intermediate:

• Registration Fee: ₹24,000 (for both groups)
• Concession available for SC, ST, and underprivileged candidates
• Exam fee: ₹1,200 per paper

ICMAI also offers instalment options to help students manage costs easily.

Study Duration for CMA Inter

The minimum study period required is:

• 10 months after registration

This allows enough time to prepare before appearing for the final exam.

Career Opportunities After CMA Inter

Clearing CMA Inter significantly improves job prospects. Many companies hire CMA Inter-qualified candidates for roles like:

• Cost Accountant Assistant
• Finance Executive
• Tax Assistant
• Internal Audit Executive
• MIS Analyst
• Accounts Officer
• Budget Analyst
• Management Trainee

Industries hiring CMA Inter professionals include:
Manufacturing, FMCG, IT, Banking, Consulting, Automobile, Pharma, and Infrastructure.

Why Choose CMA Inter?

• Globally recognized qualification
• Strong career growth in finance and cost management
• High demand in both corporate and government sectors
• Excellent salary packages even after intermediate level
• Opportunity to pursue CMA Final and become a Certified Management Accountant

Conclusion

CMA Inter is an important milestone for students aiming to build a strong and rewarding career in accounting, taxation, and financial strategy. With the right guidance, consistent practice, and conceptual clarity, students can clear the exam smoothly and progress towards the CMA Final.