1 Paper 17: Corporate Financial Reporting (Ind AS, IFRS, Consolidation, Valuation) 25%

2 Paper 18: Indirect Tax Laws and Practice (GST — Advanced, Customs Law, FTP) 25%

3 Paper 19: Cost and Management Audit (CASB Standards, Cost Audit, Management Audit) 25%

4 Paper 20: Strategic Performance Management and Business Valuation 25%

Online ProctoringNot available

ID RequirementsICMAI Registration Number + valid government-issued photo ID (Aadhaar, Passport, Voter ID, Driving Licence)

RenewalNot required -- CMA membership is for lifetime; Certificate of Practice holders must complete 30 CPD hours every 3 years

PrerequisitesCMA Intermediate (both groups) cleared; 15-month practical training under a CMA in practice (recommended)

Retake PolicyExams held in June and December; no limit on total attempts; exemption in passed papers valid for next 3 attempts

LanguagesEnglish

CMA Final Group IV (CMA Final Gr. IV) Exam Blueprint