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CMA Final Syllabus 2021: Download Subject Wise CMA Final Syllabus, Exam Pattern at icmai.in

CMA Final Syllabus 2021: CMA Intermediate Syllabus 2021:The Offical of the Institute of Cost Accountants of India (ICMAI) releases the CMA Final Syllabus 2021 on the official website. The CMA Final Syllabus 2021 is divided into two parts, part 1 to part 4, and the CMA Final candidates can check the syllabus and start preparing for the exam. Follow Fresherslive to get the latest and upcoming CMA Syllabus 2021.

Vidhya S | Updated: Apr 26, 2021, 17:42 IST

CMA Final Syllabus 2021: Download Subject Wise CMA Final Syllabus, Exam Pattern at icmai.in

CMA Final Syllabus 2021: Download Subject Wise CMA Final Syllabus, Exam Pattern at icmai.in

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CMA Final Syllabus 2021

The Institute of Cost Accountants of India (ICMAI) releases the syllabus for CMA Final 2021 on the @icmai.in. The CMA Final 2021 syllabus consists of 8 main subjects for Group 3 and Group 4. The syllabus for CMA Final 2021 various topics are finance, taxation, costs accounting etc. Each section of the broader topics of the CMA Intermediate syllabus Is weighted differently. The papers are divided further into subsections with topic-wise weightage. Check the official website to get future information on CMA Final Syllabus 2021.

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Check-CMA Final Syllabus 2021


CMA Final 2021 Overview

Features

Details

Name of exam

Cost & Management Accountancy (CMA)- Intermediate course

Conducting body

Institute of Cost and Management Accountants of India(ICMAI)

Exam level

National

Mode of exam

Online

Medium of exam

English

Number of papers

8

Exam duration

3 hours

Official Website

icmai.in/icmai

CMA Final 2021 Syllabus

CMA Final Group 3

CMA Final Subjects

Sectional weightage

Subtopics

PAPER 13: CORPORATE LAWS & COMPLIANCE (CLC)

Section A: Companies Act 60%

  • The Companies Act, 2013-50%

  • Insolvency and Bankruptcy Code, 2016 -10%

Section B: Other Corporate Laws 25%

  • SEBI Laws and Regulation

  • The Competition Act, 2002, its role in Corporate Governance

  • Foreign Exchange Management Act, 1999

  • Laws related to Banking Sector

  • Laws related to Insurance Sector

Section C: Corporate Governance 15%

  • Corporate Governance

  • Social, Environmental and Economic Responsibilities of Business

PAPER 14: STRATEGIC FINANCIAL MANAGEMENT (SFM)

Section A: Investment Decisions 25 %

  • Investment Decisions, Project Planning and Control

  • Evaluation of Risky proposal for Investment decisions

  • Leasing Decisions

Section B: Financial Markets and Institutions


  • Institutions in Financial Markets

  • Instruments in Financial Markets

  • Capital Markets

  • Commodity Exchange

Section C: Security Analysis and Portfolio Management

Security Analysis & Portfolio Management

Section D: Financial Risk Management

  • Financial Risks & Management

  • Financial Derivatives –Instruments For Risk Management

  • Financial Risk Management in International Operations

PAPER 15: STRATEGIC COST MANAGEMENT: DECISION MAKING

Section A: Cost Management (20%)

Cost Management

Section B: Strategic Cost Management Tools (50%)

  • Decision-Making techniques

  • Standard Costing in Profit Planning

  • Activity-Based Cost Management – JIT and ERP

  • Cost of Quality and Total Quality Management

Section C: Strategic Cost Management: Its applications(30%)

Application of Operation Research as well as Statistical Tools in Strategic Decision Making.

PAPER 16: DIRECT TAX LAWS AND INTERNATIONAL TAXATION

Section A: Advanced Direct Tax Laws 50%

  • Assessment of income and Computation of tax liability

  • Tax Management, Return and Assessment Procedure

  • Grievance Redressal

  • Penalties and Prosecutions

  • Business Restructuring

  • A different aspect of Tax Planning

  • CBDT & Other Authorities

  • E-commerce Transaction and liability in special cases

  • Income Computation and Disclosure Standards (ICDS)

  • Black Money Act, 2015

Section B: International Taxation 30%

  • Double Taxation and Avoidance Agreements

  • Transfer Pricing

Section C: Case Study Analysis 20%

-

CMA Final Group 4

PAPER 17: CORPORATE FINANCIAL REPORTING (CFR)

Section A: GAAP and Accounting Standards 20 %

Accounting Standards

Section B: Accounting of Business Combinations and their Restructuring (20%)

Accounting of Business Combinations & Restructuring (Ind AS)

Section C: Consolidated Financial Statements 20%

Group Financial Statements (Ind AS)

Section D: Developments in Financial Reporting 25%

  • Recent Trends in Financial Reporting

  • Valuation, Accounting and Reporting of Financial Instruments

  • Share-based payments

  • Reporting through XBRL (Extended Business Reporting Language)

Section E: Government Accounting in India 15%

Government Accounting Procedure and Standards

PAPER 18: INDIRECT TAX LAWS AND PRACTICE (ITP)

Section A: Advanced Indirect Tax as well as Practice 80%

  • Goods and Services Tax Act & Rules -50%

  • Customs Law -20%

  • Foreign Trade Policy-10%

Section B: Tax Practice and Procedures 20%

Case Study Analysis

PAPER 19: COST AND MANAGEMENT AUDIT (CMAD)

Section A: Cost Audit 35%

  • Nature, Scope, utility and Advantages of Cost Audit

  • Companies (Cost Records & Audit) Rules, 2014

  • Professional Ethics, Misconduct, Offences and Penalties

  • Cost Accounting Standards

  • Cost Auditing and Assurance Standards

  • Format of Cost Audit Report – XBRL

Section B: Management Audit 15%

  • Management Reporting issues under Cost Audit

  • Management Audit – Meaning, Nature, Scope etc

  • Energy Audit, Efficiency Audit, Propriety and System Audit

  • Evaluation of Corporate Image – Corporate Development Audit

  • Impact of environmental pollution

Section C: Internal Audit, Operational Audit and the related issues 25%

  • Concept of Internal Audit

  • Provisions of Internal Audit under Companies Act, 2013

  • Audit Planning, Audit Programme, Audit working papers

  • Receivables Audit, Audit of Services and Local Bodies

Section D: Case Study on Performance Analysis 25%

-

PAPER 20: STRATEGIC PERFORMANCE MANAGEMENT AS WELL AS BUSINESS VALUATION

Section A: Strategic Performance Management 50%

  • Conceptual Framework of Performance Management

  • Performance Evaluation & Improvement Tools

  • Economic efficiency of the firm – Performance analysis

  • Enterprise Risk Management

Section B: Business Valuation 50%

  • Business Valuation Basics

  • Valuation in Mergers and Acquisitions

  • Fair Value in Accounting Measurement

  • Valuation of Intangibles

CMA Final Exam Pattern 2021

Exam

Pattern

Mode of exam

Online

Duration of exam

3 hours

Type of exam

Objective and descriptive

Number of questions

120

Marking scheme

No negative marking

Total marks for each paper

100

Medium of exam

English

CMA Final Study Material

The CMA study material is available in pdf form based on the 2016 syllabus on the official website. The official website is a helpful resource for accessing CMA inter-study material and study material. ICMAi also provides sample papers and mock tests online mode.

Disclaimer: The above information is for general informational purposes only. All information on the Site is provided in good faith, however we make no representation or warranty of any kind, express or implied, regarding the accuracy, adequacy, validity, reliability, availability or completeness of any information on the Site.
Tags: , Syllabus 2021, Syllabus, 2021 Syllabus, Syllabus of 2021

Syllabus 2021 - FAQ

1. Which syllabus is currently applicable for the CMA Final 2021?      

The 2016 syllabus is applicable for CMA final 2021 exam.

2. What are the CMA final subjects 2021 for group 3 of the CMA final 2021 syllabus?      

The subjects include corporate laws and compliance, strategic financial management, strategic cost management, direct tax laws and international taxation.

3. What is the weightage of the Companies Act section of corporate laws and compliance?    

The weightage of companies act is 60%.

4. How many subjects are there in CMA Final 2021?    

There are 8 subjects in CMA Final syllabus 2021.

5. Is there any age limit to appear for the CMA final 2021 exam?  

No, there is no age limit for appearing in the CMA final 2021 exam.

6. What is the study material provided by the ICMAI for the CMA Final study plan?    

The institute provides the candidates with study material, syllabus, two sets of mock test papers, suggested answers and question papers.

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