Exam Pattern
CMA Intermediate Exam Pattern
ICMAI CMA Intermediate (Syllabus 2022) 2026: Objective Components
Eight papers carry the same fifteen-question block, the most repetition of any qualification on this site. That makes 120 questions of coverage spread across eight separate sittings, and no candidate meets more than 15 of them in a day. Each block is worth 30 marks of a 100-mark paper and the remaining 70 are descriptive, so the objective work is under a third of what a paper is scored on and takes far less than a third of its three hours once it is drilled. The eight subjects differ; the format does not.
Objective Components (Section A)
Official 2026 pattern| Questions | 120 |
| Total marks | 240 |
| Duration | 432 minutes |
| Negative marking | 0 per wrong answer |
| Sections | Corporate Accounting and Auditing, Financial Management and Business Data Analytics, Management Accounting, Business Laws and Ethics, Financial Accounting, Direct and Indirect Taxation, Cost Accounting, Operations Management and Strategic Management |
| Test | Qs | Marks |
|---|---|---|
| Corporate Accounting and Auditing | 15 | 30 |
| Financial Management and Business Data Analytics | 15 | 30 |
| Management Accounting | 15 | 30 |
| Business Laws and Ethics | 15 | 30 |
| Financial Accounting | 15 | 30 |
| Direct and Indirect Taxation | 15 | 30 |
| Cost Accounting | 15 | 30 |
| Operations Management and Strategic Management | 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 8 separately sat papers, not an official combined paper, and no candidate sits 120 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 120-question and 240-mark totals above are simply 8 of those blocks added together, and the 432-minute total is 8 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 Intermediate Objective Components (Section A) exam pattern is 120 questions carrying 240 marks, to be answered in 432 minutes. That works out to about 216 seconds per question on average, before any time spent reading instructions or revisiting marked answers. The 8 sections are Corporate Accounting and Auditing, Financial Management and Business Data Analytics, Management Accounting, Business Laws and Ethics, Financial Accounting, Direct and Indirect Taxation, Cost Accounting and Operations Management and Strategic Management. All 8 sections carry 30 marks each, so none of them repays disproportionate preparation and a weakness anywhere costs the same. All sections share one composite timer, so you are free to move between them and spend your time where it earns most.
CMA Intermediate 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 96 of the 120 questions and get 72 right and 24 wrong, and you score 144 out of 240.
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 Intermediate mock test to see where your time actually goes.
CMA Intermediate exam pattern: frequently asked questions
Is there negative marking in CMA Intermediate?
CMA Intermediate 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 Intermediate?
CMA Intermediate has 120 questions. That leaves about 216 seconds per question in CMA Intermediate.
What are the total marks in CMA Intermediate?
CMA Intermediate is out of 240 marks, which works out at 2 marks a question.
How long is the CMA Intermediate exam?
CMA Intermediate runs for 432 minutes.
Does CMA Intermediate have a sectional time limit?
No. CMA Intermediate runs every section on one composite timer of 432 minutes, so you can move between sections freely and give the slower ones more of your time.