CMA Final Paper 17 – Cost and Management Audit June 2025 Analysis

CMA Final Paper 17 – Cost and Management Audit June 2025 Analysis

The June 2024 CMA Final Paper 17 was a balanced mix of theory and practical questions. It focused more on understanding than rote learning, with questions from CAS, internal controls, ratios, and reconciliation. 

If you're preparing for the CMA Final December 2025, this CMA Final paper analysis gives a clear idea of what to expect and how to plan smartly for the CMA Final December 2025.

CMA Final Paper 17 June 2025: Exam Pattern and Structure

Section

Question Type

Number of Questions

Marks

Nature

Section A

MCQs (Compulsory)

10 (i–x)

20

Theoretical & Conceptual

Section A(b)

Case-Based Practical MCQs

5 subparts (xi–xv)

10

Numerical + Conceptual

Section B

Descriptive Questions (Attempt 5/7)

7 (Answer any 5)

70

Theory + Practical

Total

    

100

  

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CMA Final June 2025 Audit: Overall Difficulty Level

Section

Nature of Questions

Difficulty Level

Section A

MCQs & Matching Theory

Easy to Moderate

Section A(b)

Numerical + Transfer Pricing

Moderate

Section B

Descriptive (Theory + Practical)

Moderate to Tough

Overall

  

Moderate

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CMA Final June 2025: Topic-Wise Weightage and Difficulty Level

Topic Area

Section

Approx. Weightage

Difficulty Level

Cost Audit Reports & Compliance (CRA, ADT)

A (i, iii), B (2, 3)

12–16 marks

Moderate

Cost Records & Rules (Packing, Sector, Forms)

A (ii, iv), B (2a)

10–12 marks

Easy to Moderate

Costing Taxonomy & XBRL

A (v)

2–3 marks

Moderate

Cost Accounting Standards (CAS-4, CAS-5, CAS-10)

A (vii), B (4, 6)

18–22 marks

Moderate to Tough

Internal Audit

A (viii), B (8)

6–8 marks

Moderate

Operational Audit & Risk Mgmt.

A (ix), B (6b)

4–6 marks

Easy

Money Laundering Act, 2002

A (x), B (5a)

6–8 marks

Moderate

Forensic & Cybersecurity

B (5b, 7a)

5–7 marks

Moderate

Reconciliation & Capacity Analysis

B (5), 7(b)

10–12 marks

Moderate to Tough

Practical Profitability & Transfer Pricing

A (xi–xv)

10 marks

Moderate to Tough

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Key Topics Covered in CMA Final Cost and Management Audit June 2025 Exam

Area

Coverage

Cost Audit Process

CRA-3, CRA-4, Audit report timeline, Sec 148, Rule 6/8

Forms & Filing

ADT-1 to ADT-4, CRA forms

CAS Standards

CAS-5 (Captive Consumption), CAS-4 (Cost of Production), CAS-10

Internal & Operational Audit

Audit plan, structure, scope, periodicity, budgeting

Sector Classification

Regulated vs Non-Regulated industries under Cost Rules

XBRL and Costing Taxonomy

Format and data properties

Case-Based Cost Transfer

Division-wise transfer pricing, profit, and internal costing

Reconciliation Statement

Financial vs Cost accounting differences

PMLA & Enforcement Directorate

Seizure, attachment, responsibility of ED

NGO & Cyber Audit

Audit program structure, cybersecurity risk handling

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Key Observations: CMA Final Cost and Management Audit June 2025

Balanced Paper – CMA Final paper was well-balanced between theories and practical.

Interlinking of Topics – Integration of Cost Accounting Standards and CRA forms in practical contexts.

Section B Requires Speed – In CMA Final, some numerical questions were lengthy and time-consuming.

Focus on Real-World Application – In CMA Final, topics like NGO audit, Forensic Audit, and PMLA indicate increasing professional relevance

Click here to download June 2025 CMA Final Cost and Management Audit Paper

Tips for CMA Final Cost and Management December 2025 Aspirants

Strategy Area

Suggested Approach

Concept Clarity

Deep dive into CRA Rules, CAS-4, CAS-5, and ADT forms. Know timelines and formats.

Mock Tests

Attempt at least 3 CMA Final full mock papers under timed conditions.

Numerical Practice

Focus on transfer pricing, cost sheet, reconciliation, unit cost computation.

Current Affairs Link

Understand how PMLA, Cyber security, NGO audits relate to real-time governance.

Standard Templates

Prepare standard formats for internal audit reports, reconciliation, and audit programs.

Mentorship + Feedback

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FAQs

What was the difficulty level of CMA Final Paper 17 in June 2025?

The CMA Final Paper Cost and Management Audit was moderate overall, with a balanced mix of theory, numericals, and case-based questions.

Which topics carried the highest weightage in the CMA Final Cost and Management June 2025 Paper?

Topics like Cost Audit Report (CRA), CAS-4 & CAS-5, Reconciliation Statements, and Transfer Pricing carried significant weight and carried highest weightage in the CMA Final Cost and Management Audit June 2025 paper.

Are numericals important for CMA Final Paper 17?

Yes, case-based numericals and reconciliation problems are frequently asked in CMA Final Paper 17 and can fetch high marks if attempted correctly.

How can I improve answer writing in the CMA Final theory questions?

You can improve writing in the CMA Final by practicing with CMA Final mock tests and model answers. Use correct formats, highlight keywords, and work on weak areas by analyzing them.

What types of note are provided for CMA Final Paper 17?

At Bhagya Achievers, you get CMA Final free notes, including detailed notes, short notes, summaries notes, formula sheets, and so on for CMA final Cost and Management Audit. Click here for free CMA Final Notes.

Also Check:

Final Corporate Financial Reporting Exam Analysis June 2025

CMA Final Strategic Financial Management (SFM) June 2025 Exam Analysis

CMA Final Corporate and Economic Law Exam Analysis

Get ICMAI CMA Final Audit Study material for December 2025 in just one click

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