Examination Progression Scheme

The students are required to complete examination eligibility requirements through coaching / Distance Learning Programme and appear in examination of all the levels in their logical sequential order without skipping any level or course of lower levels as described below:

Fundamental Level

Fresh students who do not apply or not eligible for any exemption may appear in the examination of Fundamental Level only.

Following candidates are eligible to appear in the examination of Fundamental Level courses only

  • Those who are not eligible to enter in CMA through fast track in any course;
  • Those who eligible but have not applied for assessment through fast track route in any course; and
  • Those who have joined CMA through fast track route in various courses of Fundamental Level;

Graduation Level

Following candidates are eligible to appear in the examination of Graduation Level courses:

Those who have attempted all courses and passed in at least three courses of Fundamental level may appear in maximum six courses of Fundamental and Graduation Levels in sequential order;

To appear in Graduation Level examination courses ‘Financial Accounting’ and ‘Management Accounting’, the candidates must have completed examination eligibility requirements / attempted Fundamentals of Financial Accounting and Fundamentals of Management Accounting of Fundamental Level respectively.

Professional Level

Following candidates are eligible to appear in the examination of Professional Level courses:

Those who have passed all courses of Fundamental level and have attempted all courses and passed in at least two courses of Graduation level may appear in maximum six courses of Graduation and Professional Levels in sequential order.

To appear in Professional Level courses ‘Financial Reporting’, ‘Cost Accounting Records and Audit’ and ‘Corporate Financial Reporting’ the candidates must have completed examination eligibility requirements / attempted Financial Accounting and Management Accounting of Graduation Level.

Chartered Level

Those who have passed all courses of Fundamental level and Graduation Level and have attempted all courses and passed in at least three courses of Professional level may appear in all courses of Chartered Level along with remaining two papers of Professional Level in sequential order.

Corporate Governance & Professional Ethics [Online Open Book Assessment]

During the courses of study in Chartered Level the candidates may take admission in Corporate Governance & Professional Ethics and appear in examination.

Capstone Project

During the courses of study in Chartered Level the candidates will be required to prepare a project [Industry Specific] on the topics declared by Examination Department from time to time and delivered a presentation on the same.

Note: Same progression will be applied for the students who will be joined CMA through fast track routes.

The students who have been switched-over from Syllabus 2012 or earlier schemes are allowed to sit in examination for maximum six course(s) in sequence of those levels only where these equivalent merged courses(s) are available/placed.

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