Welcome to Institute of Cost and Management ::::: ICMAP

Comprehensive Examination

To secure CMA Certification, all those students who qualify all examinations of the Institute upto Stage-6 under 2005 Syllabus or upto Semester-6 under 2012 Syllabus will be required to attempt and succeed a "Comprehensive Examination" which will be held one (1) month after the announcement of ICMA Pakistan result for Spring and Fall Examination, as the case may be. The details and essential requirements including application form, examination fee, schedule of examination, nature and structure of examination, result announcement etc., are circulated and uploaded on Institute's website.

Note: The Comprehensive Examination is applicable only for those students who have been merged from earlier syllabuses and

           will be conducted upto August 2014 only.

  • Need for Comprehensive Examination

    The main objective of introducing this examination is to ensure whether or not a student has acquired a desired level of competency in the prescribed subjects of the syllabus. This is in accordance with the requirements of International Federation of Accountants (IFAC) and International Education Standards for Professional Accountants (IES-6). This standard requires qualified accountants to undergo an "Assessment of Professional Capabilities and Competence" to enable them to play their role effectively.

    This competence includes not only coverage of all subject areas of the syllabus but also in-depth coverage of Financial Management, Management Accounting, Business Taxation and Commercial Laws. The comprehensive examination will upgrade the professional skills and competency of the students and they can better apply these skills in understanding the business opportunities and threats as well as meeting challenges faced by the management accountants and finance professionals in the fast changing business environment.

  • Eligibility to sit for the Comprehensive Examination

    The students, who have passed the examinations of all the Stages/ Semesters i.e., Stage-1 to 6/ Semester-1 to 6.

The students, who fail to qualify First Comprehensive Examination, their second Comprehensive Examination is conducted after two (2) months of declaration of the result of earlier Comprehensive Examination i.e., with normal Examinations for Spring and Fall session respectively.

Publication of Result

The result of students is published in the "Official Gazette of Pakistan" only after they have passed upto Stage/ Semester-1 to 6 including Comprehensive Examination (upto August 2014). The list of successful students of each Semester is also published in the Institute's Journal, leading newspapers and ICMA Pakistan's official website.

Work Experience Requirement

After passing all the subjects upto Stage-6/ Semester-6 of 2005/ 2012 Syllabus respectively including the Comprehensive Examination, students are required to submit one-year practical experience certificate to obtain CMA Final Completion Certificate.