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CMA Intermediate Corporate Accounting and Auditing Objective Test 1 Mock Test
ICMAI CMA Intermediate (Syllabus 2022) 2026: Objective Components
Focus on Corporate Accounting and Auditing with 15 original questions in one dedicated practice session.
Syllabus-checked original practice
Mapped to the official Objective Components (Section A) syllabus and answer-checked on 9 September 2026.
View official pattern sourceScoring note: Section A of this paper is 15 compulsory multiple-choice questions worth 2 marks each, 30 marks in all, with no negative marking. ICMAI sets those 15 questions inside the paper's own 180-minute, 100-mark window and publishes no separate time limit for them; the 54 minutes here is a TakeMockTest proportional allowance, 30 per cent of that 180 minutes, and not an ICMAI sectional timer.
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- After submitting, review section and topic scores, explanations, and source links.
About this CMA Intermediate Corporate Accounting and Auditing sectional test
This sectional test isolates Corporate Accounting and Auditing from the CMA Intermediate Objective Components (Section A) pattern, so you can drill it on its own instead of only meeting it inside the full mock. It draws 15 original practice questions across 15 distinct topics, syllabus-checked the same as our full mocks.
Topics covered
Analytical procedures
1 question
Audit assertions
1 question
Audit evidence
1 question
Audit sampling
1 question
Business combinations
1 question
Cash flow statement
1 question
Depreciation
1 question
Earnings per share
1 question
External confirmations
1 question
Impairment
1 question
Internal control
1 question
Inventory measurement
1 question
Property, plant and equipment
1 question
Ratio analysis
1 question
Subsequent events
1 question
Scoring and result analysis
Correct answers earn 2 marks and wrong answers deduct 0 marks. Unattempted questions score zero. This section's 15 questions are difficulty-tagged: 15 medium. After submitting, you receive topic-wise accuracy, time spent, answer explanations, and source links.
Frequently asked questions
Is this an official CMA Intermediate question paper?
No. It's an independent practice test with original Corporate Accounting and Auditing questions, mapped to the official CMA Intermediate Objective Components (Section A) syllabus and answer-checked on 9 September 2026.
How many questions are in this Corporate Accounting and Auditing sectional test, and how long is it?
15 questions in 54 minutes.
Which topics does this test focus on?
It spans 15 topics, with the heaviest coverage on Analytical procedures, Audit assertions, and Audit evidence.
Is there negative marking in this test?
No. This section carries no negative marking, so a wrong answer costs nothing beyond the mark you missed.