CMA Inter June 2025 Paper Review – Corporate Accounting & Auditing, Difficulty Level, Weightage & Tips for Dec 2025

In CMA Intermediate, Corporate Accounting and Auditing (Paper 10 – CAA) is one of the most crucial and scoring papers. The CMA Inter June 2025 exam Corporate Accounting and Auditing Paper was a balanced mix of theory, practical application, and conceptual understanding.

This detailed CMA Inter June 2025 paper analysis will help you understand how the paper was structured, the difficulty level, chapter-wise weightage, and how you can prepare smartly for the CMA Inter December 2025 exam.

If you’re a CMA Inter student aiming for the next attempt, this blog will guide you through

The CMA Inter paper 10 analysis 2025

Key topics from the CMA Inter Corporate Accounting and Auditing analysis

Actual questions asked in CMA Inter June 2025

Smart CMA Inter Dec 2025 preparation tips

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CMA Inter Paper 10 Exam Paper Pattern and Structure

The CMA Inter Paper 10 (CAA) – Corporate Accounting and Auditing – is divided into two major sections:

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CMA Inter Corporate Accounting and Auditing June 2025 Topic-wise Weightage

Here's a breakdown of the marks distribution and important topics covered in the CMA Inter June 2025 attempt:

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Difficulty Level of CMA Inter CAA June 2025 Paper

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Descriptive Section Question Overview

Here are the highlights of Section B (Descriptive) in CMA Inter Corporate Accounting and Auditing:

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Key Observations from the Paper CMA Inter Paper 10 June 2025 Exams

EPS and Cash Flow Statement – These two practical questions are recurring favourites. Students should expect at least one of them every term.

Life Insurance Company Valuation – Often ignored by students, this topic appeared in-depth and demanded clarity of both journal treatment and distribution of profits.

Debenture Redemption with Investment Fund – Required strong understanding of DRR, nominal value, and sale price impact.

Audit Theory – No surprises; questions were predictable but required crisp bullet-style answers for full marks.

MCQs – Touched important areas like Companies Act sections, NFRA duties, audit procedures, and assertions. A few were tricky and not memory-based.

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How to Prepare for CMA Inter December 2025 – Paper 10 (CAA)?

If you are aiming for the CMA Inter Dec 2025 exam, here are smart preparation tips based on the CMA Inter June 2025 paper analysis:

Tips for Corporate Accounting

Tips for Auditing

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Practice Questions for Corporate Accounting

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FAQs

Was the June 2025 Corporate Accounting and Auditing paper tough?

Yes, the paper was moderate to tough. Some questions were easy, while topics like final accounts and EPS were lengthy. Time management was important.

Which topics were most important in the June 2025 exams?

Topics like buy-back of shares, Redemption of debentures, Final Accounts, Cash flow statement, EPS (Earning Per Share) and Cost Audit and NFRA were the most important in the June 2025 exam.

Should I study EPS and cash flow for December 2025?

Yes, these topics come up almost every time. Make sure you know how to solve them well.

How many MCQs were there in the CMA Inter Paper 10?

There were 15 MCQs worth 30 marks. These were from both accounting and auditing.

What are the most scoring topics in CMA Inter Paper 10 CCA?

The most scoring topics are:

Cash flow statement

EPS

Audit Reports

NFRA & Cost Audit

If you prepare these well, you can easily score 30-35 marks from them.

Also check:

CMA Inter Paper 7: Direct and Indirect Taxation June 2025 Full Exam Analysis

CMA Inter June 2025 Cost Accounting Paper Analysis – Topic Weightage, Difficulty Level & Preparation Tips for December 2025

CMA Inter Financial Management and Business Data Analytics (FMBDA) June 2025 Exam Analysis

CMA Inter Financial Accounting June 2025 Exam Analysis