Skip to main content

CMA – Final

  1. Registration is valid for 7 years i.e. 14 attempts
  2. Registration Fee- Rs. 25000/-
  3. Pass Criteria: 50% in aggregate of maximum marks, subject to a minimum of 40% in each subject.

Eligibility: clear Group-1 and Group-2 of CMA inter and Articleship for a period of 6 Months

CMA Final Subjects

Paper No. Subject Name Group Marks
13 Corporate Laws & Compliance (CLC)

A. Companies Act 60%

B. Other Corporate Laws 25%

C. Corporate Governance 15%

 Group-3 100
14 Strategic Financial Management (SFM)

A.  Investment Decisions 25%

B.  Financial Markets and Institutions 20%

C. Security Analysis and Portfolio Management 25%

D.  Financial Risk Management 30%

 100
15 STRATEGIC COST MANAGEMENT – DECISION MAKING (SCMD)

A. Cost Management 20%

B. Strategic Cost Management Tools and Techniques 50%

C. Strategic Cost Management – Application of Statistical

Techniques in Business Decisions 30%

 100
16 DIRECT TAX LAWS AND INTERNATIONAL TAXATION (DTI)

A.  Advanced Direct Tax Laws 50%

B.  International Taxation 30%

C.  Case Study Analysis 20%

 100
17 CORPORATE FINANCIAL REPORTING (CFR)

A.  GAAP and Accounting Standards 20%

B.  Accounting of Business Combinations & Restructuring 20%

C.  Consolidated Financial Statements 20%

D.  Developments in Financial Reporting 25%

E.  Government Accounting in India 15%

 Group-4 100
18 INDIRECT TAX LAWS AND PRACTICE (ITP)

A.  Advance Indirect Tax & Practice 80%

B.  Tax Practice and Procedures 20%

 100
19 COST AND MANAGEMENT AUDIT (CMAD)

A.  Cost Audit 35%

B.  Management Audit 15%

C.  Internal Audit, Operational Audit and other related issues

25%

D.  Case Study on Performance Analysis 25%

 100
20 STRATEGIC PERFORMANCE MANAGEMENT AND

BUSINESS VALUATION (SPBV)

A.  Strategic Performance Management 50%

B.  Business Valuation 50%

 100