Exam Pattern
CMA Final Exam Pattern
ICMAI CMA Final (Syllabus 2022) 2026: Objective Components
The CMA Final exam pattern below is checked stage by stage, so one stage cannot inherit another stage's scoring rules.
Objective Components (Section A)
Official 2026 pattern| Questions | 150 |
| Total marks | 300 |
| Duration | 540 minutes |
| Negative marking | 0 per wrong answer |
| Sections | Corporate and Economic Laws, Strategic Financial Management, Direct Tax Laws and International Taxation, Strategic Cost Management, Cost and Management Audit, Corporate Financial Reporting, Indirect Tax Laws and Practice, Strategic Performance Management and Business Valuation, Risk Management in Banking and Insurance, Entrepreneurship and Startup |
| Test | Qs | Marks |
|---|---|---|
| Corporate and Economic Laws | 15 | 30 |
| Strategic Financial Management | 15 | 30 |
| Direct Tax Laws and International Taxation | 15 | 30 |
| Strategic Cost Management | 15 | 30 |
| Cost and Management Audit | 15 | 30 |
| Corporate Financial Reporting | 15 | 30 |
| Indirect Tax Laws and Practice | 15 | 30 |
| Strategic Performance Management and Business Valuation | 15 | 30 |
| Risk Management in Banking and Insurance | 15 | 30 |
| Entrepreneurship and Startup | 15 | 30 |
Timing: Each paper's objective block runs on its own 54-minute practice timer here; there is no combined sitting, because ICMAI sets these papers separately..
These figures are TakeMockTest's coverage across 10 separately sat papers, not an official combined paper, and no candidate sits 150 questions in one session. The Institute of Cost Accountants of India sets each paper on its own: Section A of every paper is 15 compulsory multiple-choice questions worth 2 marks each, 30 marks in all with no negative marking and four options per question, inside that paper's own 180-minute, 100-mark window where the remaining 70 marks are descriptive. This site builds only those objective blocks; the descriptive 70 marks are not reproduced. The 150-question and 300-mark totals above are simply 10 of those blocks added together, and the 540-minute total is 10 times the 54-minute practice allowance described on each test, which is 30 per cent of the official 180 minutes and not an ICMAI sectional time limit. For taxation, company law and other amendment-sensitive material, questions follow the provisions ICMAI states as applicable to the relevant 2026 attempt.
Official source · checked 9 September 2026The CMA Final Objective Components (Section A) exam pattern is 150 questions carrying 300 marks, to be answered in 540 minutes. That works out to about 216 seconds per question on average, before any time spent reading instructions or revisiting marked answers. The 10 sections are Corporate and Economic Laws, Strategic Financial Management, Direct Tax Laws and International Taxation, Strategic Cost Management, Cost and Management Audit, Corporate Financial Reporting, Indirect Tax Laws and Practice, Strategic Performance Management and Business Valuation, Risk Management in Banking and Insurance and Entrepreneurship and Startup. All sections share one composite timer, so you are free to move between them and spend your time where it earns most.
CMA Final Objective Components (Section A) marking scheme
- Each correct answer is worth 2 marks.
- There is no negative marking, so leaving a question blank can only cost you: an unattempted question and a wrong one score the same zero. Attempt everything.
- Worked example: attempt 120 of the 150 questions and get 90 right and 30 wrong, and you score 180 out of 300.
Practising against the same clock is the point of a mock test: at 216 seconds a question, the difference between a good score and an average one is usually pacing rather than knowledge. Attempt a free CMA Final mock test to see where your time actually goes.
CMA Final exam pattern: frequently asked questions
Is there negative marking in CMA Final?
CMA Final has no negative marking. An unattempted question always scores zero, so the choice is only ever between guessing and leaving it blank.
How many questions are there in CMA Final?
CMA Final has 150 questions. That leaves about 216 seconds per question in CMA Final.
What are the total marks in CMA Final?
CMA Final is out of 300 marks.
How long is the CMA Final exam?
CMA Final runs for 540 minutes.
Does CMA Final have a sectional time limit?
No. Every section shares one composite timer, so you can move between sections freely and give the slower ones more of your time.