CMA - Inter

ADMISSION


Admission is open throughout the year.

ELIGIBILITY CRITERIA:


(a) Passed Senior Secondary School Examination (10+2) and Foundation Course of the Institute of Cost Accountants of India/ Graduation in any discipline other than Fine Arts/ Foundation (Entry Level) Part I Examination of CAT of the Institute/ Foundation (Entry Level) Part I Examination and Competency Level Part II Examination of CAT of the Institute
(b) Passed Foundation of ICSI/Intermediate of ICAI by whatever name called along with 10+2.

LAST DATE OF REGISTRATION AT ICAI (Cost Accountants of India):

  • At least four months prior to the month in which examination is held.
  • Frequency of exams: 2 times in each calendar year, (i.e. June & December) Accordingly, the time line for Intermediate Course are:
  • Accordingly, the time line for Intermediate Course are:

REGISTRATION FEES WITH ICAI:

Cost of Prospectus - Rs. 250 Course Registration Fee with Study Material Rs. 20,000/-

SUBJECTS & EXAMINATION PATTERN: (8 Papers all are of Subjective)

EXAMINATION:


  • Examination is conducted twice a year in June and December. Student can appear either one module (first or second) or both Module at one sitting
  • EXAMINATION FEES WITH ICAI (Cost Accountants of India) Rs. 1200/- per Module. (If delay Rs 300/- Late Fees)
  • Last date for submission of application for appearing in the examination
    • For June Examination: Last week of April month.
    • For Dec. Examination: Last week of Oct. month.
  • Medium of Examination:
    The Institute allows facility to students to appear in examination in English as well as in Hindi.
  • Passing Criteria:
    A candidate is declared to have passed the Executive examination, if he/she secures at one sitting a minimum of 40% marks in each paper and 50% marks in the aggregate of all subjects.

EXCEL’S CLASS SCHEDULE:


Note: On joining Both Module together total fees will be 50000/-.

SCHOLARSHIP :

Scholarship available to students secured 70% and above in CMA-Foundation Exam.

YEARLY BATCHES SCHEDULE:


  • For June Exams: - Batches starts in 1st week of January month.
  • For Dec. Exams: Batch starts from 1st week of April month.

1.1 Which Rules govern maintenance of cost accounting records and cost audit as per Section 148 of the Companies Act, 2013?
The Central Government issued Companies (Cost Records and Audit) Rules, 2014 on June 30, 2014. Subsequently, it issued Companies (Cost Records and Audit) Amendment Rules, 2014 on December 31, 2014. The Amendment Rules has introduced certain changes to the original Rules issued on June 30, 2014. The Companies (Cost Records and Audit) Rules, 2014 read with the Amendment Rules 2014 are now applicable and governs the maintenance of cost accounting records and cost audit as per Section 148 of the Companies Act, 2013.


1.2 What is the applicability of the Companies (Cost Records and Audit) Rules, 2014 and what is the date on which it becomes effective and applicable?
a) The Rules have classified sectors/industries under Regulated and Non-Regulated sectors. The sectors/industries covered under Table A of the Rules are under the Regulated Sector and sectors/industries covered under Table B are under the NonRegulated Sector.


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