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CMA Intermediate December 2025 Exam Pattern & Marks Weightage

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Aiming to nail the December 2025 CMA Intermediate exam - first try? A solid plan, efficient scheduling, alongside knowing how the test works - including what scores most - makes success quite possible!


Many students aiming for the CMA credential have passed their Intermediate tests thanks to a well-defined approach – starting with grasping the exam’s format. Here’s a breakdown of the 2025 CMA Intermediate exam layout, sections, scoring, alongside pointers for better preparation.


Let’s get started!



1. CMA Intermediate 2025 Exam Structure


The CMA Intermediate Course is divided into two groups, each containing four papers. You can appear for both groups together or one group at a time.


Group 1 Subjects


  1. Financial Accounting (Paper 5)

  2. Laws & Ethics (Paper 6)

  3. Direct & Indirect Taxation (Paper 7)

  4. Cost Accounting (Paper 8)


Group 2 Subjects


  1. Operations Management & Strategic Management (Paper 9)

  2. Corporate Accounting & Auditing (Paper 10)

  3. Financial Management & Business Data Analytics (Paper 11)

  4. Management Accounting (Paper 12)


Each paper is crucial — and together, they build your core foundation in finance, accounting, taxation, and management.



2. CMA Intermediate December 2025 Exam Pattern


Understanding the exam pattern is the first step toward success.

Exam Type

Description

Mode

Offline, Pen & Paper-based (as per ICMAI guidelines)

Total Papers

8 (4 in each group)

Total Marks

800 (100 marks per paper)

Question Format

60% Objective + 40% Descriptive

Duration

3 hours per paper

Passing Criteria

40% marks in each paper and 50% aggregate in each group

Example: If you score 40 in one subject but 60 in others, you’ll still need a group total of 200/400 to pass.


The mix of objective and descriptive sections tests both your conceptual clarity and analytical writing skills.



3. CMA Intermediate Marks Weightage (Subject-wise)


Each subject has specific weightage areas as per ICMAI’s official syllabus:


Group 1


Paper 5 – Financial Accounting


  • Accounting Fundamentals & Standards – 20%

  • Preparation of Financial Statements – 25%

  • Partnership & Branch Accounting – 25%

  • Accounting for Special Transactions – 30%


Paper 6 – Laws & Ethics


  • Business Laws – 40%

  • Industrial & Labour Laws – 35%

  • Corporate Laws – 25%


Paper 7 – Direct & Indirect Taxation


  • Income Tax Law – 50%

  • GST – 50%


Paper 8 – Cost Accounting


  • Elements of Cost – 30%

  • Cost Accounting Methods & Techniques – 40%

  • Cost Bookkeeping & Reconciliation – 30%



Group 2


Paper 9 – Operations & Strategic Management


  • Operations Management – 60%

  • Strategic Management – 40%


Paper 10 – Corporate Accounting & Auditing


  • Corporate Accounting – 60%

  • Auditing – 40%


Paper 11 – Financial Management & Business Data Analytics


  • Financial Management – 60%

  • Business Data Analytics – 40%


Paper 12 – Management Accounting


  • Budgeting & Standard Costing – 30%

  • Decision Making – 40%

  • Performance Management & Control – 30%


If you understand how much each topic counts, you can study better. Specifically, dedicating time to important sections - think Cost Techniques, GST, or Financial Statements - can really boost your score.



4. How to Prepare According to Exam Pattern


Here’s how to align your preparation with the official exam structure:


  • Step 1: Start with theoretical subjects like Laws & Ethics alongside practical ones like Cost Accounting.

  • Step 2: Allocate study hours proportionate to marks weightage (e.g., 60% areas deserve 60% of your effort).

  • Step 3: Practice past ICMAI papers — they mirror actual difficulty levels.

  • Step 4: Focus on presentation — neat formats, proper headings, and working notes fetch higher scores.

  • Step 5: Time yourself — finish 100 marks within 3 hours during mock practice.



5. Common Mistakes CMA Students Make


Avoid these pitfalls that can lower your score: 


  • Ignoring theory sections in practical papers. 

  • Depending too much on summaries instead of ICMAI study material. 

  • Leaving mock tests until the last week. 

  • Poor time allocation — spending too long on one section. 

  • Not analyzing answer sheets after mock tests.


Remember, consistency > intensity. Studying 4 hours daily for 4 months beats last-minute cramming every time!



6. Bonus Tip: Use MCQs to Strengthen Core Concepts


The objective section (60%) is your scoring weapon. Practice 2000+ MCQs across all subjects — available in SuccessEdge’s exclusive CMA Intermediate Practice Bank.

You’ll learn to identify traps in similar-looking answers and strengthen memory recall. This is how top scorers maintain accuracy under pressure.



Your Success Formula


Cracking the CMA Intermediate in December 2025 isn’t about luck — it’s about structured learning. Combine smart preparation, mock test practice, and consistent mentorship for guaranteed success.


That’s exactly what SuccessEdge offers: 


  • Personalized study plans 

  • Expert-curated notes matching ICMAI pattern 

  • Regular mock tests and progress tracking 

  • Concept clarity sessions with industry-experienced faculty



Guarantee Your CMA Intermediate Success with SuccessEdge!


Join Bengaluru’s Most Trusted CMA Intermediate Coaching Institute and achieve your goals confidently.


Why SuccessEdge Guarantees Your Success:


  • 100% Pass Assurance for Committed Students 

  • Experienced Faculty with Real-World Expertise 

  • 2000+ Practice Questions Covering All Papers 

  • Weekly Mock Tests & Individual Feedback 

  • Offline & Online Classes with Doubt-Clearing Support 

  • Comprehensive Study Material & Smart Revision Notes 

  • Mentorship from CMA Professionals



Student Success Stories

“I cleared both groups in my first attempt! SuccessEdge mock tests really helped.” – Rohan, CMA Inter 2024 ⭐ “Their faculty makes even Cost Accounting feel easy!” – Ananya, CMA Inter 2024



Enroll Now – December 2025 Batch Open!


Special Offer: Enroll this week & get 20% off + Free Revision Kit!



Don’t just attempt the CMA Intermediate — clear it in your first attempt with SuccessEdge! 💯


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