The Institute of Cost Accountants of India (ICMAI) has set October 10 as the final date for submitting application forms for the CMA Intermediate and Final December 2025 examinations without a late fee. This deadline applies to all candidates seeking to appear for the upcoming examination cycle. Failure to submit the application by today will require candidates to pay an additional fee. The last opportunity to apply with a late fee extends until October 17, 2025 .
Candidates submitting their forms between October 11 and October 17 will incur a late fee of INR 500 . The ICMAI will conduct the CMA December 2025 Intermediate and Final examinations from December 10, 2025, to December 17, 2025 . These examinations are a key step for individuals pursuing a career in cost and management accounting. Timely application ensures eligibility for these professional assessments.
CMA December 2025 Examination Schedule Details
The examination period spans eight days, providing dedicated slots for both Intermediate and Final level papers. Intermediate papers are scheduled for the afternoon session, running from 2:00 PM to 5:00 PM daily. Final level papers are assigned to the morning session, from 10:00 AM to 1:00 PM . This structured schedule allows candidates to prepare for specific papers each day. The full daily breakdown of subjects and their respective paper codes is detailed in the table below, indicating the date, the Intermediate paper, and the Final paper for each examination day.
| CMA Dec 2025 Exam Dates | CMA Intermediate Paper (2 PM to 5 PM) | CMA Final Paper (10 AM to 1 PM) |
|---|---|---|
| December 10, 2025 | Business Laws and Ethics (P-05) | Corporate and Economic Laws (P-13) |
| December 11, 2025 | Operations Management and Strategic Management (P-09) | Cost and Management Audit (P-17) |
| December 12, 2025 | Financial Accounting (P-06) | Strategic Financial Management (P-14) |
| December 13, 2025 | Corporate Accounting and Auditing (P-10) | Corporate Financial Reporting (P-18) |
| December 14, 2025 | Direct and Indirect Taxation (P-07) | Direct Tax Laws and International Taxation (P-15) |
| December 15, 2025 | Financial Management and Business Data Analytics (P-11) | Indirect Tax Laws and Practice (P-19) |
| December 16, 2025 | Cost Accounting (P-08) | Strategic Cost Management (P-16) |
| December 17, 2025 | Management Accounting (P-12) | Elective |
CMA December 2025 Examination Fee Structure
The fee for the CMA Intermediate examination is INR 1500 for candidates appearing for one group. Those who opt to take both groups of the Intermediate examination will pay a combined fee of INR 2800 . This fee structure is consistent for all applicants at the Intermediate level, regardless of their specific paper choices within the groups. Candidates should confirm their group selection carefully during the application process to ensure the correct fee is paid.
For the CMA Final examination, the application fee for a single group is INR 1800 . Candidates intending to appear for both groups of the Final examination are required to submit a total fee of INR 3200 . These fees are non-refundable and must accompany the application form. All payments must be completed through the designated channels on the official ICMAI portal before the specified deadlines, including the late fee period, to finalize the examination registration. Incomplete fee payments will result in rejection of the application.
Important Considerations for Applicants
Candidates are strongly advised to review all application guidelines and eligibility criteria published by ICMAI. Verification of personal details, course selection, and payment confirmation is a necessary step before final submission. The official ICMAI website remains the authoritative source for all updated information, including any changes to the schedule or fee structure. Prompt application submission ensures a smooth registration process for the CMA December 2025 examinations.