Course Duration & Delivery:


The objective of Coaching is to impart training to the students to equip themselves to pass the examination and develop the professional skill in management accounting. A student eligible for admission to a course has to undergo and complete Coaching for the relevant course.



  • A student desirous of undergoing Postal Coaching need to opt for same at the time of admission in Foundation/Registration in Intermediate/Enrollment in Final Course. Foreign Student shall have to undergo Tuition through Postal Coaching only. Application in the prescribed form must be sent at Headquarters to Directorate of Studies, “THE INSTITUTE OF COST ACCOUNTANTS OF INDIA”, CMA Bhawan, 12, Sudder Street, Kolkata-700016, India.
  • The Identification Number/Registration Number should be clearly and correctly quoted in all correspondence with the Directorate of Studies, Kolkata and the Regional Council.
  • Any change in student’s address should immediately be communicated to the Directorate of Studies at Headquarters and the respective Regional Council.
  • A student once registered and enrolled for Postal Coaching for the Intermediate / Final Examination with any Regional Council shall continue to be attached with the same Regional Council till he / she obtains Coaching Completion Certificate(s) for the entire course even if he / she shifts his / her residence to area covered by other Regional Council.
  • Enrolment for coaching (Postal or Oral) must be at least 4 (four) months prior to the month of Examination.
  • Study Materials for each subject are provided to the students.
  • A student of Foundation, Intermediate and Final Course has to complete the Postal Coaching by answering the postal test papers provided in the website:


  • A student desirous of pursuing the course under Oral Coaching has to get admitted in a Regional Council or Chapter or Recognized Oral Coaching Centre or CMA Support Centre with coaching facilities at the time of admission in Foundation/ Registration in Intermediate/Enrollment in Final Course.
  • Duration of Oral Coaching for Foundation course or a group in Intermediate/ Final Course is 4 months having a minimum of 240 lecture hours for Lectures and Tutorial classes per group.
  • Each lecture hour shall be of 45 minutes duration.
  • A student has to appear for written examination (of 3 hours duration) for each subject conducted by the Regional Council/Chapter/Oral Coaching Centre and has to secure a minimum of 40% marks in each subject.


On successful completion of Postal/Oral Coaching, a student will be issued with a Coaching Completion Certificate.