CMA Exams 2021: Apex Court to consider petition challenging the Intermediate and Final CMA Exam Pattern & Mode

The PIL challenging the design and mode of the Intermediate and Final Cost Accountants (CMA) Examination will be heard by the Supreme Court.
From December 8 to December 15, the Institute of Cost Accountants of India (ICMAI) will hold online CMA intermediate and final exams. For curriculum 2016, two CMA exam cycles will be held simultaneously in June and December 2021.

The petitioner has asked for the Intermediate and Final exam 2021 to be declared unconstitutional, null, and void since it breaches Articles 14, 19, and 21 of the Constitution. The petitioners claimed that the institute has been modifying the exam pattern on its own initiative, without providing any formal notification on its websites. Furthermore, the Institute has modified the exam pattern three times in the last month, causing a great deal of confusion and commotion among candidates and students.

“According to the study material given by the Institute, the recent pattern or exam mode issued by the Institute is not at all viable,” the PIL continued. Practical issues, such as theory papers with long responses that follow the latest pattern, will be impossible to complete in the time allotted. The Institute has set a time limit of 3 hours, which would make it impossible for students to complete the exam because most of the candidates are proficient in writing on paper.