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CMA Final Exam Pattern for Dec 2020

CMA Final Exam Pattern for December 2020

ICMAI | CMA Final Exam PatternICWAI | CMA Final exam are held in every year twice in the month of June and December. Here in this article we have covered the CMA Final marks weight age for Dec 2020 exam. ICMAI CMA Final December 2019 comprises of two groups consisting of 12 papers (including both groups).

cma final exam pattern

cma final exam pattern

Other than CMA Final exam pattern,  you may also check other details like exam time table,  for your exam.

Also, do not forget to download an excellent CMA Final Android app that has all mock test question papers at one place nicely organized. The link to the app is given at the end of this article.

ICMAI | CMA Final Exam Pattern for December 2020 exam

Group 1

PAPER 13: CORPORATE LAWS & COMPLIANCE

Section A : Companies Act 60%
1. The Companies Act, 201350%
2. Insolvency and Bankrupcy Code, 2016 (Annexure 1)10%

 

Section B: Other Corporate Laws 25%
2. SEBI laws and Regulation
3. The Competition Act, 2002 and its role in Corporate Governance
4. Foreign Exchange Management Act, 1999
5. Laws related to Banking Sector
6. Laws related to Insurance Sector
Section C: Corporate Governance 15%
7. Corporate Governance
8. Social, Environmental and Economic Responsibilities of Business

PAPER 14: STRATEGIC FINANCIAL MANAGEMENT

Section A : Investment Decisions 25 %
1.Investment Decisions, Project Planning and Control
2.Evaluation of Risky proposal for Investment decisions
3. Leasing Decisions
Section B : Financial Markets and Institutions
4. Institutions in Financial Markets
5. Instruments in Financial Markets
6. Capital Markets
7. Commodity Exchange
Section C : Security Analysis and Portfolio Management
8. Security Analysis & Portfolio Management
Section D : Financial Risk Mangement
9.Financial Risks & Management
10. Financial Derivatives –Instruments For Risk Management
11.Financial Risk Management in International Operations

PAPER 15: STRATEGIC COST MANAGEMENT – DECISION MAKING

Section A : Cost Management 20%
1. Cost Management
Section B : Strategic Cost Management Tools and Techniques 50%
2. Decision Making techniques
3. Standard Costing in Profit Planning
4. Activity Based Cost Management – JIT and ERP
5. Cost of Quality and Total Quality Management
Section C : Strategic Cost Management – Application of Statistical Techniques in Business Decisions 30%
6. Application of Operation Research and Statistical Tools in Strategic Decision Making.

PAPER 16: DIRECT TAX LAWS AND INTERNATIONAL TAXATION

Section A : Advance Direct Tax Laws [50 Marks]
1. Assessment of income and Computation of tax liability of Various Entities
2. Tax Management, Return and Assessment Procedure
3. Grievance Redrassal
4. Penalties and Prosecutions
5. Business Restructuring
6. Different aspect of Tax Planning
7. CBDT & Other Authorities
8. E-commerce Transaction and liability in special cases
9. Income Computation and Disclosure Standards (ICDS)
10. Black Money Act, 2015
Section B : International Taxation [30 Marks]
. Double Taxation and Avoidance Agreements [Sec. 90, 90A and 91]
12. Transfer Pricing
Section C : Case Study Analysis [20 Marks]

Group 1

PAPER 17: CORPORATE FINANCIAL REPORTING (CFR)

Section A : GAAP and Accounting Standards 20 %
1. Accounting Standards
Section B : Accounting of Business Combinations & Restructuring 20%
2. Accounting of Business Combinations & Restructuring (Ind AS)
Section C : Consolidated Financial Statements 20%
3. Group Financial Statements (Ind AS)
Section D : Developments in Financial Reporting 25%
4. Recent Trends in Financial Reporting
5. Valuation, Accounting and Reporting of Financial Instruments and others (Ind AS)
6. Share based payments (Ind AS)
7. Reporting through XBRL (Extended Business Reporting Language)
Section E : Government Accounting in India 15%
8. Government Accounting Procedure and Standards

PAPER 18: INDIRECT TAX LAWS AND PRACTICE

Section A : Advanced Indirect Tax and Practice 80%
1. Goods and Services Tax Act & Rules50%
2. Customs Law20%
3. Foreign Trade Policy10%
Section B: Tax Practice and Procedures 20%
4. Case Study Analysis

PAPER 19: COST AND MANAGEMENT AUDIT

Section A : Cost Audit 35%
Natue, Scope, utility and Advantages of Cost Audit
Companies (Cost Records & Audit) Rules, 2014
Professional Ethics, Misconduct, Offences and Penalties
4. Cost Accounting Standards
5. Cost Auditing and Assurance Standards
Format of Cost Audit Report – XBRL – Salient Features
Section B: Management Audit 15%
Management Reporting issues under Cost Audit
Manaement Audit – Meaning, Nature, Scope etc
9. Energy Audit, Efficiency Audit, Propriety Audit and System Audit
10. Evaluation of Corporate Image – Corporate Development Audit-
11. Impact of environmental pollution
Section C: Internal Audit, Operational Audit and other related issues 25%
12. 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 AND BUSINESS VALUATION

Section A: Strategic Performance Management 50%
1. Conceptual Framework of Performance Management
2. Performance Evaluation & Improvement Tools
3. Economic efficiency of the firm – Performance analysis
4. Enterprise Risk Management
Section B : Business Valuation 50%
5. Business Valuation Basics
6. Valuation in Mergers and Acquisitions
7. Fair Value in Accounting Measurement
 8. Valuation of Intangibles

Along with this CMA Final exam pattern, get latest updates on the following.

CMA Final December 2019 Admit card : Download here

CMA Final December 2019 Exam centres : Download here

CMA Final December 2019 exam time table : Download here

 

CMA Final Exam Best Resources

CMA Foundation Video classes by Gold medalist ICMAI faculty

ICMAI CMA Telegram channel

No 1 CMA Foundation Android App

ICMAI CMA Final youtube channel

 

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