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ICWAI CMA exams are organised by The Institute of Cost & Management Accountants of India (ICMAI). Before it was known as ICMAI, it was previously called The Institute of Cost and Works Accountants (ICWAI).
ICWAI was set up with an aim to promote and regulate the Cost and Management Accountancy profession in India. Cost Accounting is different than financial accounting.
In Financial Accounting, the accounting is done for the transactions already made between the two parties and the objective is to ascertain the profit or loss suffered by the business entity during the financial year. Whereas in Cost & Management Accounting, the main objective is to ascertain the cost of materials required in running the business so that proper allocations can be made and there is no shortage.
It offers courses at different levels as under:
|
Course and test time |
July 17, 2023 |
July 15, 2023 |
July 19, 2023 |
July 21, 2023 |
|
Intermediate Group-I (10.00 am to 1.00 pm) |
Financial Accounting (P-05) |
Laws & Ethics (P-06) |
Direct Taxation (P-07) |
Cost Accounting (P-08) |
|
Intermediate Group-I (2.30 pm to 5.30 pm) |
Financial Accounting (P-05) |
Laws & Ethics (P-06) |
Direct Taxation (P-07) |
Cost Accounting (P-08) |
|
Final Group-III (2.30 pm to 5.30 pm) |
Strategic Financial Management (P-14) |
Corporate Laws & Compliance (P-13) |
Strategic Cost Management – Decision Making (P-15) |
Direct Tax Laws and International Taxation (P-16) |
|
Course name and exam time |
July 16, 2023 |
July 18, 2023 |
July 20, 2023 |
July 22, 2023 |
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|
Intermediate Group-II (10.00 am to 1.00 pm.) |
Operations Management & Strategic Management (P-09) |
Cost & Management Accounting and Financial Management (P-10) |
Indirect Taxation (P-11) |
Company Accounts & Audit (P-12) |
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|
Intermediate Group-II (2.30 pm. to 5.30 am.) |
Operations Management & Strategic Management (P-09) |
Cost & Management Accounting and Financial Management (P-10) |
Indirect Taxation (P-11) |
Company Accounts & Audit (P-12) |
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|
Final Group-IV |
Corporate Financial Reporting (P-17) |
Indirect Tax Laws & Practice (P-18) |
Cost & Management Audit (P-19) |
Strategic Performance Management and Business Valuation (P-20) |
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|
Exam date |
Time 10.00 am to 12.00 pm |
Time 2.00 pm to 4.00 pm |
|
July 16, 2023 |
Paper – 1: Fundamentals of Economics & Management (100 marks 50 MCQs) Paper – 2: Fundamentals of Accounting (100 Marks 50 MCQs |
Paper – 3: Fundamentals of Laws & Ethics (100 Marks 50 MCQs) Paper – 4: Fundamentals of Business Mathematics & Statistics (100 Marks 50 MCQs) |
ELIGIBILITY CRITERIA
|
ICWAI courses |
Eligibility Criteria |
|---|---|
|
ICWAI Foundation course |
Candidates must have passed Class 12th or equivalent from a recognized board of education. Candidates passed in the equivalent examination under:
|
|
ICWAI Intermediate course |
Candidates must have passed a class 12th or equivalent examination and Foundation course of ICWAI or Graduation in any discipline other than:
|
|
ICWAI Final course |
The candidate should have passed standard 12th
|
1. Foundation Course:
2. Intermediate Course Group – I
3. Intermediate Course Group – II
4. Final Course Group – III
5. Final Course Group – IV
| Application Start Date | : | 24th March 2023 |
|---|---|---|
| Application End Date | : | 15th May 2023 |
| Exam Date | : | 15th July 2023 |
| Result Date | : | |
| Conducted By | : | Institute of Cost & Management Accountants of India (ICMAI) |
| Official Website | : | https://icmai.in/icmai/ |
