CMA Final
8 Papers 
840+ Hrs
PAPER 13
Corporate Laws and Compliance
PAPER 14
Strategic Financial Management
PAPER 15
Strategic Cost Management - Decision Making
PAPER 16
Direct Tax Laws and International Taxation
PAPER 17
Corporate Financial Reporting
PAPER 18
Indirect Tax Laws and Practice
PAPER 19
Cost and Management Audit
PAPER 20
Strategic Performance Management and Business Valuation
In the present world, there are various forms of business organizations. “Company” is one such form of organization that is the current spotlight. The word “Company” was earlier termed as “Joint Stock Company”. The first legislative enactment was passed in the year 1850. After various deliberations,a new system Companies Act, 2013 was introduced to enable companies to achieve global competitiveness.
Company law is the legislative enactment for the administration and regulation of Companies. In addition to Companies Act, 2013, other legislations also needs to be compiled based on applicability like SEBI regulations for listed companies, FEMA for trading with Foreign countries, IRDA for Insurance company, IBC, 2016 for Liquidation of companies, The Competition Act, 2002 for Merging or acquiring companies and The Banking Regulation Act, 1949 for Banking Companies.
Companies Act is the base for many other laws. It links and incorporates various acts, such as Labor laws, Income tax, Indirect tax laws etc. Hence having the knowledge and in-depth understanding of Corporate law and its legal provisions are very important for Cost Accountants.
To emphasize on good corporate governance, the law is made stricter and companies are expected to comply with the Act. Good Corporate Governance ensures Accountability, Transparency, Disclosure and ethical practices. The syllabus for CMA Final includes Corporate Governance Concepts, Principles, and Practices in India expected to be complied by the companies.
In CMA Intermediate, you have learned about the company types, promotion and about the Board of Directors. At CMA Final, Company law gives you brief insights of Company formation, conversion, Investment and Loans, Dividends, Accounts and Audit, Directors & KMP, Board Meetings, Inspection, oppression, and mismanagement, Winding up and NCLT.
CMA Final Online video lectures of LearnCab have taken the effort to provide in-depth knowledge on the above areas including various legislations like SEBI, FEMA, Competition Act, etc as applicable to CMA Final syllabus.
CMA Final Online video lectures of LearnCab provides comprehensive lectures on:
SFM may be a blend of Strategic Management and Financial Management. This paper helps you build the ability to apply financial management theories and techniques in strategic decision making.
A clear and realistic strategy in managing the finance for fulfilling the objective of the company and increase the wealth of stakeholders are the fundamentals of business.
In short Strategy + Finance +Management = Fundamentals of Business.
Study of Strategic Financial Management advises on investment opportunities and helps in making Financing decisions, Investment decisions, Dividend decisions, and Portfolio decisions.
CMA Final students are expected to be thorough in capital budgeting for giving better management decisions. It includes capital rationing, sensitivity analysis, leasing decisions, and sale and leaseback decisions etc.
Students should learn to identify and manage the risk associated with Finance i.e credit risk, insolvency risk, equity risk, currency risk, interest rate risk and foreign investment risk. Students should understand that better risk management techniques provide early warning signals that help companies address risk in time.
CMA Final Online video lectures of LearnCab introduces you to various foreign exchange accounts, forecasting future exchange rate, Capital Markets, Commodity exchange, Exchange rate theories, the risk involved in foreign rates and hedging of currency risk.
LearnCab also solves ample of problems and helps you solve the problems by applying theoretical knowledge.
CMA Final Online video lectures of LearnCab provides comprehensive lectures on-
The strategy creates value to respond to competitive challenges and build strong organizations. A good strategy helps optimum utilization of an organization’s material and human resources thereby achieving better financial performance and improved qualitative decisions.
In short, having a strategy to manage the cost, helps long term sustainability of organizations.
This subject enables students to understand the application of strategic cost management techniques like the Learning curve, Simulation, CPM/PERT in making business decisions.
CMA Final Online video lectures of LearnCab strives to develop skills of analysis, evaluation and synthesis in cost and management accounting. Online video lectures of LearnCab provide an in-depth discussion on costing systems and activity-based costing, activity management, and implementation issues in modern costing systems including the application of Operation Research in Strategic Decision Making.
CMA Final Online video lectures of LearnCab provides comprehensive lectures on-
Taxes are the greatest source of revenue for the Government. Various developments, activities, facilities, an expenditure of every other kind made by the Government for the welfare of the society is from the contribution of the people in the form of tax.Tax laws have been in existence from Kautilya’s ages. A share in the profit had to be contributed to the King and such contribution is termed as Tax in the current era. Later, the British also collected taxes on income.
After Independence, this tax law was freshly introduced through the Income Tax Act, 1961 for collecting and regulating tax laws.Direct Tax Laws is one of the dynamic subjects for professionals. At CMA Final level, this subject includes a study of Direct Tax Laws and International Taxation.
Direct Tax laws comprise of law and procedures under the Income-tax Act, 1961. The CMA Final students need to be aware of various provisions and tax implications on the income earned by individuals and in the hands of various entities including the case laws governing core provisions of the Act.
With the increased cross border transactions, the government has entered into tax treaties with various countries to avoid double taxation for a single transaction, hence knowledge of International Taxation is crucial. CMA Final students are expected to be well versed with International taxation to provide the correct advice and to ensure compliance with applicable law.
Direct tax laws undergo significant changes every year with the passing of the Finance Act. Students are expected to be updated with notifications, circulars, clarifications, and decisions pronounced by various courts.
CMA students should pay special attention to:
CMA Final students should be well versed with various exemptions, incentives, relief available to the taxpayers to guide clients in tax saving and tax planning.
CMA Final Online video lectures of LearnCab provides you a comprehensive study on –
Online video lectures of LearnCab solve major case studies that assist CMA Final students in solving problems in practical scenarios.
Accounting is the vehicle for reporting financial information about a business entity to the stakeholders.The financials shall be prepared following Accounting Standards in convergence with IFRS. This ensures accuracy and adequate disclosures in the financial statement which helps in making financing and investment decisions.
Students are expected to be familiar with all the Accounting Standards for preparing the financial statements. This paper gives in-depth knowledge of Accounting Standards.
Financial Reporting process forms the theoretical basis for determining which events should be accounted for, how they ought to be measured and the way they ought to be communicated to the user.
Financial Reporting assists in preparing and interpreting the information contained in the financial statements in conformity with Ind AS. Financial Reporting helps to Analyze the impact of GAAP and its application for reporting and compliances.
CMA Final Online video lectures of LearnCab helps you understand the application of Accounting Standard in preparing Financial Statements and assist in evaluating financial statements for strategic decision-making. LearnCab also explains, Valuation of share, share-based payments, NBFC accounting and Government Accounting and Government Accounting Standards.
CMA Final Online video lectures of LearnCab provides comprehensive lectures on-
Indirect Tax Laws is one of the dynamic subjects for professionals. At CMA Final level, this subject includes an in-depth study of GST, Customs and FTP.
With GST, there has been a paradigm shift within the tax landscape of the country. GST aims to form India, a standard market with common tax rates and procedures and take away the economic barriers thus paving the way for an integrated economy at the national level. It follows the mechanism where tax is collected at every stage and the credit of tax paid at the previous stage is available as a set-off at the next stage of the transaction.
Being the newest enactment, GST law is coupled with its inherent dynamism, making the subject interesting and challenging. CMA Final students are expected to be updated with the practical aspects and complexities in GST and Custom laws which is much required in advising and recommending solutions in practical scenarios.
CMA students should pay special attention to:
CMA Final Online video lectures of LearnCab provides you a comprehensive study on –
Online video lectures of LearnCab solve major case studies that assist CMA Final students in solving problems in practical scenarios.
Cost audit is “the verification of the correctness of cost accounts and thus the adherence to the worth accounting plan”. In short, Cost Audit is an audit of cost records, which is done only by Cost Accountants certified by ICAI (Cost Accountants).Cost Accountants conduct cost audit to verify whether cost records have been prepared and maintained as per accountancy Standards. Cost accountants need to conduct Audit as per Cost Auditing and Assurance Standards.
Cost Accounting Standards are guidelines for the companies that specify the cost accounting treatment for various cost elements, minimum disclosure requirements and ensure the comparability, consistency, and completeness of cost records.
The study of this paper helps CMA Final students to understand - Who are required to maintain cost records and manner of preparing and maintaining cost records, when is cost audit required to be conducted, what is the format of the cost audit report and what are the professional ethics expected from cost accountants.
Cost Audit helps Cost Accountants to recommend the desired course of action for optimal utilization of scarce resources which can lead to improving the productivity and profitability of an organization.
Management Audit is the total examination of the transaction of an organization and includes checks on the effectiveness of managers, their compliances with the company on professional standards, the reliability of management functioning, the quality of performance of duties and recommendations for improvement.
It helps management in framing basic policies for the organization, designing and reviewing MIS, analyzing SWOT in decision making for the smooth operation of the organization.
Knowledge of Auditing and possessing professional ethics is pivotal in conducting Audit. This paper guides CMA Final students to acquire and follow the Auditing standards and follow professional ethics while carrying on Audit.
CMA Final students are expected not only to acquire professional knowledge but also build the ability to apply such knowledge in practice. Students are expected to develop professional skills i.e intellectual and communication skills along with acquiring knowledge.
CMA Final Online video lectures of LearnCab provides an in-depth study of cost audit and management audit and manner of evaluating the performance of an organization through cost accounting records and cost audit reports.
CMA Final Online video lectures of LearnCab gives brief outlines of the study of internal audit, the audit of hospitals, hotels, educational institutions, co-operative societies, self-help groups, non-governmental organizations, municipalities, corporations and panchayats.
CMA Final Online video lectures of LearnCab provides comprehensive lectures on-
Performance Management is that the process of identifying, measuring, managing and developing the performance of the human resources in a corporation. Performance appraisal is done to know how well employees perform and then to ultimately improve that performance level. Performance management focuses mainly on the achievement of results. Productivity and efficiency are given prime importance in Performance Management.
Financial productivity is identifying and improving the financial strengths and eliminating the weakness appearing in the balance sheet and profit and loss account of the firm.
Risk is perceived as the probable adverse impact of action i.e. probability of adverse impact of a threat and its impact of resource losses. In business, the risk may be Fraud risk, Reputation Risk, Compliance Risk, Market Risk, Legal Risk, Insolvency Risk, Credit Risk, Price fluctuation Risk, etc. Hence managing risk is very important in every company. Risk management is that the process of measuring or assessing risk and developing strategies to manage it. Better risk management techniques provide early warning signals that help companies address risk in time.
Business valuation is an activity conducted to estimate the fair market value of a business interest in the given point of time. Business Valuation is conducted at the time of the merger, amalgamation, acquisitions, IPO, shareholder’s dispute settlement, non-arm’s length transactions. The fundamental role of valuation is to offer a base for negotiation between buyer and seller.
CMA Final Online video lectures of LearnCab has made an effort to give the relevance of Performance Management in strategic decision-making and to evaluate the risks associated with strategies of an organization. It also explains various Business Valuation techniques and gives an overview of various Business Valuation models.
CMA Final Online video lectures of LearnCab provides comprehensive lectures on-
Sequentially arranged videos, notes and quizzes by topic enables you to plan your learning smartly and efficiently.
Experienced and knowledgeable faculty design and teach lectures according to the latest teaching methodologies.
Study materials that cover all the papers in the entire CMA Final syllabus as outlined by ICMAI.
Unique credit-based subscription model that allows you to access high-quality lectures at the lowest possible price point.
A LearnCab subscription gives you access to the entire syllabus of CMA Final Online Classes. There are no hidden fees or additional charges on the platform once you subscribe. Most CMA Final Online Coaching options lock you into specific papers only. On LearnCab you may view our CMA Final Video Lectures an unlimited number of times with our unique credit-based structured learning system.
The CMA Final Video Classes on LearnCab have been developed by the best faculty using cutting edge technology and the latest student-friendly teaching methodologies. The lectures are shot using state of the art professional equipment in dedicated studios.
The structured learning methodology applied at LearnCab has been a great success with our students as they have been able to save substantial amounts of time compared to conventional CMA Final Training.
Our sequential playlists include CMA Final Video Lectures along with CMA Final Study Materials and quizzes to test your knowledge of each topic taught.
Mock exams and MCQ's are published when exams are near to help boost the students' confidence in tackling their CMA Final exams.
LearnCab CMA Final Course covers the entire syllabus prescribed by ICMAI for the CMA Final level exam. This eliminates the need to buy multiple classes from different vendors. Everything the student requires available under one single umbrella.
CMA Final Video Lectures, Study anytime anywhere with the most versatile stage LearnCab.
LearnCab CMA Final Video Classes are available both on the web and on iOS and Android Apps.
A completely consistent experience is liberated from device used. Start seeing LearnCab CMA Final Online Classes on your Desktop/PC at home and consistently switch over to your mobile/tablet while advancing. You will consistently begin from where you stopped on the previous device.
Easy to use and adaptable stage with a sorted-out learning approach. Our sequential playlists containing CMA Final Video Lectures, Illustrated Notes and Quizzes help Students to get a handle on the ideas at the first viewing itself. The pupil can save a lot of time by considering LearnCab compared to conventional study methods.
CMA Final Corporate Laws & Compliance paper helps in gaining knowledge on the assessment of the organization has complied with the applicable regulatory framework. Evaluating the essence of Corporate Governance for effective implementation and the role of a Corporate in socio-economic development is required for an Audit.
The major challenge when studying for CMA Final Corporate Laws & Compliance paper is to keep up with the latest changes in legislation. As such, we ensure our content reflects such changes made to the CMA Final syllabus. Also, we provide worked examples so that you can see how to write answers for the CMA Final exams.
Faculties teaching CMA Final Corporate Laws & Compliance paper are CS Dattatri. He is a Company Secretary and Lawyer by qualification. He holds 2nd rank from Mysore University. Mr. Dattatri has over 16+ years hands-on experience in corporate, legal, secretarial matters. He was the Chairman of the Institute of Company Secretaries of India, Bangalore Chapter.
The other faculty is CA Rajiv Rabindran. He has 12+ years’ experience in teaching in taxation and law at various chapters of ICAI. He is a Chartered Accountant by Profession, a Commerce graduate from Bangalore University, currently associated with PSDY & Associates, Kochi.
As a qualified CMA, you will be supporting in Project Planning and Investment decisions. Therefore, you need to gain thorough understanding of Investment Portfolios and Financial Instruments. In addition, you need to have knowledge of Financial Risk Management in International Operations. The best approach to study CMA Final Strategic Financial Management subject is to first understand the concepts and then solve practical questions immediately. This way you will retain the concepts for a longer tenure and understand your footing on the subject. That is why we provide illustrated study notes to supplement the CMA Final video lectures. You can refer to these to get a summary version of the content.
The faculty who teaches CMA Final Strategic Financial Management paper is CA Lijil Lakshman. He is a Chartered Accountant by Profession and has hands-on experience in teaching. He is an active public speaker as the Session Chairman in various National Conferences organized by the Board of Studies, ICAI. A commerce graduate from IGNOU, All India First Rank holder and Certified Associate from IIBF, he is presently a partner at LDS & Co, Chartered Accountants, Cochin.
CMA Final Strategic Cost Management involves tools and techniques for the purpose of Cost Planning and Management. It supports in decision making in areas of materials, pricing, cost analysis, and profitability analysis. As a CMA, you need to develop skills of analysis, evaluation, and synthesis in cost and management accounting. You should also understand how to solve issues relating to the design and implementation of cost management models in modern firms.
The best way to study CMA Final Strategic Cost Management subject is to understand the theory well. At LearnCab CMA Final online classes, we make use of animated videos so that the theory sticks in your mind. This way, you will have relatively little difficulty in recalling concepts when writing the exam. The faculty who teaches CMA Final Strategic Cost Management subject is, CA Tarun Jagdish. He has 7+ years’ experience in practice and teaching at various esteemed academies. He is a Chartered Accountant by Profession a partner at M/s. Tarun & Eshita, Chartered Accountants, Kozhikode. He is specialized in the field of Management Accounting and Strategic Financial management.
In CMA Final Direct Tax Laws & International Taxation paper, you will gain knowledge on Tax planning, assessment of tax for various assesses and return filing procedures. The case laws and core provisions of the Act helps in handling the cases and issues regarding taxation conflicts. Your main goal as a CMA is profitability analysis and budget preparation. To do this effectively, you need to understand all the expenses of the company. Hence you must gain an understanding of the framework under which both an individual or a business entity is taxed. You need to understand the impact of taxes on Net Income at an advanced level.
Our continuously updated content helps in your study. This is because the CMA Final syllabus keeps changing to reflect the latest amendments in legislation. Also, we outline the theory first before working out practical exams to illustrate the use of the theory. This way, you get a holistic understanding of the subject.
Faculties teaching CMA Final Direct Tax Laws & International Taxation paper are CA Justin Raj and CA Jose Kurian.
CA Justin Raj has over 8+ years' teaching experience in Direct Tax and Indirect tax for CA/CS/CMA students at all levels. He is a faculty at ICAI, Alleppey Chapter and visiting faculty at various branches of ICAI in Kerala. He is also a faculty at Shraddha Academy, Bangalore and other esteemed academics. He is a Chartered Accountant by Profession, currently practicing in Trivandrum.
CA Jose Kurian is a Chartered Accountant by profession and resides in Kochi. He has over 3 years’ experience in teaching professional students in various academies in Tamil Nadu and Kerala and has a dynamic approach when teaching. He has taught over 1000+ students during this period. His advice when learning taxes is to ensure that you understand the logic with great conceptual clarity so that you do not have to memorize everything.
CMA Final Corporate Financial Reporting paper enables the finalization of accounts which helps in the preparation of Financial Statements. Also, you will learn how to prepare Financial Statements in a credible format that supports the users in Strategic Decision Making.
With the use of extensive examples and amazing enthusiasm, CA Chinmaya helps you to understand what is expected of you in the exam. He has over 6 years of teaching experience in various academies such as Samvit Academy and CAPs. He is a rank holder in all three levels (13th rank in CA Foundation, 3rd rank in CA Intermediate and 39th rank in CA Final.)
As a CMA, you need to gain an understanding of various concepts & issues related to Indirect Taxes in the Country. This will help in addressing issues of conflicts of the assessee and their respective tax authorities.
The way we at LearnCab helps you to study for CMA Final Indirect Tax Laws & Practice paper is to provide you with complete syllabus access. This way, you will not neglect any part of the CMA Final syllabus. Do NOT ignore Customs Laws and Foreign Trade Policy as questions on this are sure to come in the exam. Also, we have suggested answers of May and November 2018 exams available. Make use of them!
The faculty who teaches CMA Final Indirect Tax Laws & Practice topic is CA Praveen Jain. He has 5+ years’ teaching experience at various esteemed academies and institutions and is a Chartered Accountant by Profession. A partner at RaguPrashanth & Associates, Chartered Accountants, Coimbatore, he has hands-on experience in the field of Indirect Taxation.
As a CMA, this is one of your core competency areas. So, you need to understand these concepts in detail. At the CMA intermediate level, you would have studied these concepts at the elementary level, but at the CMA Final level, you will be learning these concepts at an advanced level. As an advisor to businesses, you need to know how to help them control their costs.
The approach to study CMA Final Cost & Management Audit paper is to solve a lot of problems from past years’ question papers. That is why our faculty Venkanna goes through a lot of problems with expected solutions. He also teaches this subject using animation effectively. This way you retain the concepts in your mind for longer
Management needs econometric tools for strategic decision making which is supported by CMAs with analysis on Performance and Business valuation. So, understanding the techniques and logics of valuation at various levels of Financial details is mandatory to make the right decisions.
To study for CMA Final Strategic Performance Management & Business Valuation paper, you need to start your preparation as soon as possible. You need to structure your learning so that you can manage your time effectively. As such, our unique credit-based system helps you to plan accordingly.
CMA Jagadeshwara Rao is the faculty for CMA Final Strategic Performance Management & Business Valuation paper. He has been in practice for about 7 years, and has 30 years’ experience in employment! His teaching experience spans 8 years during which period he has taught over 2000 students.
CA Chinmaya Hegde is the faculty for this paper. He has over 6 years of teaching experience in various academies such as Samvit Academy and CAPs. He is a rank holder in all three levels (13th rank in CA Foundation, 3rd rank in CA Intermediate and 39th rank in CA Final.)
| Papers | Subjects | No of Lectures |
| Paper 13 | Corporate and Compliance | 113 |
| Paper 14 |
Strategic Financial Management
|
123 |
| Paper 15 |
Strategic Cost Management - Decision Making(S1)
|
51 |
|
Strategic Cost Management - Decision Making(S2)
|
47 | |
| Paper 16 |
Direct tax Laws and International Taxation
|
36 |
| Paper 17 |
Corporate Financial Reporting
|
116 |
| Paper 18 |
Indirect Tax Laws and Practice
|
162 |
| Paper 19 |
Cost and Management Audit
|
28 |
| Paper 20 |
Strategic Performance Management and Business Valuation
|
58 |
|
Total
|
734 | |
Yes, there is a Q&A section at each Chapter level of the CMA Final Classes for students to have their queries from that particular chapter addressed by the faculties.
If a student has cleared all papers of CMA Intermediate Course, he shall be eligible for registration in CMA Final Course. In other words, a candidate may register for CMA Final Course only after passing CMA Intermediate Course.
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