• Annual subscription becomes due on 1st July of each year. The student, who fails to pay annual subscription by 31st December, has to pay arrears of annual subscription along with Restoration Fee.
• CMAs whose associate membership is not approved by the Council, are required to continue paying subscription at the existing rate as applicable to students. This provision also applies to those qualified who themselves do not apply for membership.
• As admissible under the Regulations, payment of annual subscription by the finalist at student rates is allowed only for a period of four years. After the expiry of this period, a qualified person is expected to qualify for membership by virtue of his/ her experience attained during this period.

At Head Office, Karachi

• Crossed demand drafts/pay orders in the name of the "Institute of Cost & Management Accountants of Pakistan" payable at Karachi are acceptable by the Finance Department of the Institute.
• Payment can be made at the designated branches of the bank.

At Branch or Coaching Centers

• All payments are required to be made through pay orders/ bank drafts favouring the "Institute of Cost & Management Accountants of Pakistan" in the bank authorized by the Head Office/Branches.
• The payment by students studying at an authorized coaching centre may be made in the designated bank of the authorized coaching centres.
• Distance Learning Programme fee payment by Overseas Students: The overseas students are required to pay registration, enrolment and other fees to the Institute in US Dollars/ Pak Rupees.

Coaching/Distance learning Programme (DLP) Fee:

• The fee paid on enrolment for subject(s) will not be refunded if the student discontinues studies after the commencement of classes.
• Students, joining coaching classes during next or subsequent sessions, are required to pay full fee for the particular session. The previous payments, for a session not completed by the students, are not available for adjustment.
• The students will be allowed refund of fee deposited by them if financial assistance is granted subsequently. Distance learning Programme (DLP) fee and dues are to be paid at the designated campuses only.

Re-Coaching Fee

• Students, who have already completed examination requirements by attending coaching classes or through Distance Learning Programme, can update their studies after paying 50% fee prescribed for that subject(s). This fee is not refundable.