If you are planning to appear for CMA Inter, you might be wondering how to score exemption in CMA Intermediate in your first attempt. Many students think scoring 60+ marks is difficult, but the truth is different. With the right plan, the right habits, and the right way of writing your answers, scoring an exemption becomes very easy. You don’t need heavy English. You don’t need big words. You only need clarity, consistency, and the right exam strategy.
If you feel you need proper guidance or a structured study plan, joining a good CMA Inter coaching institute can also make a huge difference, as it helps you stay disciplined and clear with concepts.
This guide explains everything you must know in the simplest way possible. Every point is practical, student-friendly, and based on what actually works in the CMA exams.
What Does Exemption Mean in CMA Intermediate?
Before learning how to score exemption in CMA Intermediate, you must understand what an exemption actually is.
In CMA Inter:
- You get an exemption when you score 60 or more marks in a subject.
- This means you don’t need to attempt that subject again in future attempts.
- Your exemption stays valid for the next attempts as per CMA regulations.
So your main goal is simple:
Score 60+ in at least one subject — and do it smartly.
Why Scoring an Exemption Is Easier Than Scoring 40 Marks
This surprises many students, but it is true. Scoring 60+ in one subject is easier than getting 40 in all subjects because:
- You can focus more on one subject.
- You can use your strength area.
- You can follow a topic-wise plan.
- You don’t need to finish all subjects at the same level.
That’s why you must pick one or two subjects where scoring exemption is most likely.
Best Subjects to Target for Scoring Exemption in CMA Inter
Many students ask, “Which subject is best for exemption in CMA Intermediate?”
Here is a simple idea:
1. Cost Accounting
If you like numbers and step-by-step solutions, Cost Accounting is the easiest paper for scoring 60+.
2. Financial Accounting
This subject gives high marks if your basics are strong.
3. Taxation
You get many direct questions. If you remember sections and logics, you can score high.
4. Law
If you like theory, this is a good exemption paper.
Choose the subject where:
- You feel comfortable
- You can solve past papers easily
- You can revise quickly
- You enjoy the content
How to Score Exemption in CMA Intermediate: Step-by-Step Guide
Below is the simplest and most effective system to score 60+ marks in any CMA Inter subject.
1. Master the Study Material First (No Shortcut Here)
The CMA Institute gives the study material for a reason.
Most questions come directly or indirectly from it.
You must:
- Read the chapter
- Understand the concept
- Note the steps
- See solved illustrations
- Try the practice questions
Indeed, students who follow only YouTube or coaching notes often miss small concepts, and these small things reduce their marks.
2. Solve RTPs, MTPs and Past Papers (Must-Do for Exemption)
If you truly want to know how to score exemption in CMA Intermediate, here is the secret:
Solve past papers + MTPs + RTPs.
This alone can push your score from 45 to 65 easily.
Why?
- You learn question patterns.
- You see repeated areas.
- You understand marking style.
- You learn how to manage time.
Moreover, examiners love structured answers. Past papers teach you structure.
3. Create Small Topic Buckets (Helps Your Brain Remember More)
Don’t study a full subject as one big mountain.
Break it into small buckets like:
- Basic concepts
- Formulas
- Practical sums
- Theory parts
- Short notes
- Important rules
- Tables
- Sections (in Law & Tax)
This way your mind stays fresh and you remember things easily.
4. Revise the Same Topic 3 Times (Minimum)
Exemption comes through revision, not through long-hour study.
Follow this simple revision rule:
- Revision 1: Right after finishing the chapter
- Revision 2: After 2–3 days
- Revision 3: After 7–10 days
Your memory becomes solid.
When you go to the exam hall, everything looks familiar.
5. Develop Exam-Writing Skills (Most Ignored Part)
Many students know everything yet don’t score 60+.
Why?
Because they don’t write like CMA students.
To score exemption:
Write in steps.
- Step 1: Formula
- Step 2: Substitution
- Step 3: Working notes
- Step 4: Final answer
For theory:
- Use headings
- Use point-wise answers
- Use keywords
- Highlight rule/section/logic (not with a highlighter, but through clear writing)
Examiners give more marks when your answer looks neat.
6. Improve Your Speed (Very Important for Scoring 60+)
If you complete your paper, your chance of exemption becomes very high.
Use these tricks:
- Give at least 8–10 mock tests.
- Try solving 3-hour papers at home.
- Don’t spend more than 2 minutes on small questions.
- Move ahead if you get stuck.
- Come back later.
Speed is a skill, and you build it slowly.
7. Focus More on Scoring Areas
Every subject has a scoring area.
Some chapters give more marks and are repeated every year.
For example:
- Cost Accounting: Process Costing, Marginal Costing
- Financial Accounting: Depreciation, Company Accounts
- Taxation: GST basics, Income from Salary, Deductions
- Law: Contract Act, Companies Act basics
If you target these, you can score 35–40 marks from just 3–4 chapters.
8. Keep Your Notes Short and Clear
Your notes should be:
- One-page summaries
- Key formulas
- Short steps
- Important definitions
- Quick examples
Short notes help the night before exam.
You remember everything fast.
9. Take Mock Tests Seriously
Mock tests show:
- Where you make mistakes
- Where your writing is weak
- Where you waste time
- Where your concepts are unclear
Furthermore, mock tests reduce fear.
When you sit in the real exam, it feels normal.
10. Stay Consistent for 60 Days (This Alone Can Give Exemption)
Consistency beats hard study.
If you study:
- 3 hours daily for 60 days,
you can easily score exemption.
But if you study:
- 10 hours for 5 days and then stop,
you won’t get results.
Consistency keeps your brain alert and sharp.
Common Mistakes Students Make (Avoid These)
Many students fail to score exemption because of these small mistakes:
❌ Studying only from YouTube
YouTube is good for concepts, but not enough for exemption.
❌ Wasting time making long notes
Short notes are more useful.
❌ Ignoring revision
Revision is equal to marks.
❌ Leaving scoring chapters
Never skip repeated chapters.
❌ Writing long theory answers
Keep answers short, clear, and point-wise.
❌ Not solving RTPs and MTPs
Most questions repeat in some form.
If you avoid these mistakes, your marks increase naturally.
How to Choose the Best Subject for Exemption
Ask yourself 3 simple questions:
- Which subject do I understand faster?
- Which subject’s sums feel easy?
- Which subject’s past papers look doable?
Whichever subject fits these three — that is your exemption target.
The Last 15-Day Plan to Score Exemption in CMA Intermediate
Here is a ready plan you can follow:
Day 1–5:
Revise important chapters + solve MTPs
Day 6–8:
Solve past papers (3 papers minimum)
Day 9–12:
Revise weak topics + short notes
Day 13–15:
Full-length mock tests + formula revision
This plan works for all subjects.
1-Day Before Exam Strategy
This is very important:
- Revise formulas
- Read short notes
- Do not study new topics
- Solve 2–3 small sums
- Sleep well
- Stay calm
Your mind should be fresh.
Exam Hall Strategy to Score 60+
On the exam day:
- Start with the easiest questions
- Keep your handwriting clean
- Don’t get stuck on tough questions
- Write step-wise
- Keep checking time
- Leave space between answers
- Write working notes
- Use keywords
These things help the examiner give you more marks.
Conclusion
Now you know exactly how to score exemption in CMA Intermediate even if you are an average student. You don’t need big words. You don’t need long hours. You only need the right plan, the right revision, and the right writing style.
If you stay consistent for 60 days and follow this guide step by step, scoring 60+ in one or two subjects becomes very easy.

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