CMA Intermediate June 2025 Paper 5 (Business Laws and ethics) – Full Analysis, Topic Weightage & Difficulty level

CMA Intermediate June 2025 Paper 5 (Business Laws and ethics) – Full Analysis, Topic Weightage & Difficulty level

Analyzing the CMA Intermediate June 2025 Paper 5 – Business Laws and Ethics is crucial for several reasons. This paper not only tests theoretical understanding but also examines how well students can apply legal and ethical concepts to practical scenarios. 

 Ready to dive in? Let’s break it down:

  • CMA Inter Topic-wise weightage

  • CMA Inter Question Pattern & Difficulty

  • Key focus areas for December 2025

Let’s decode the CMA Inter June 2025 Business Law and Ethics paper and learn from it.

CMA Intermediate June 2025 Paper 5 Business Laws and Ethics - Exam Pattern

Section

Question

Marks

Section A 

MCQs 

30 Marks 

Section B

Descriptive

70 Marks

 

CMA Inter June 2025 Paper 5 Business Laws and Ethics Overall Difficulty Level Analysis

Section

Difficulty

Key Characteristics

Section A

Moderate

Conceptual MCQs, some direct and some tricky

Section B

Moderate to difficult

Mix of theoretical, application-based, and practical case law

 

CMA Intermediate Paper 5 Business Laws and Ethics: Topics covered

CMA Inter Major Topic

Laws/Areas Covered

Indian Contract Act, 1872

Voidable contract, Indemnity

Indian Partnership Act, 1932

Formation of firm

Sale of Goods Act, 1930

Condition vs Warranty

Factories Act, 1948

Fitness certificate

Code on Wages, 2019

Fines

ESI Act, 1948

Benefits to insured persons

Companies Act, 2013

Directors’ duties, Resignation, Board powers

Limited Liability Partnership Act, 2008

Role of partners

Negotiable Instruments Act, 1881

Types of instruments

Ethics in Business

Code of ethics, Emotional intelligence

Alternative Dispute Resolution

Lok Adalat

Business Management Concepts

Kaizen costing, Control systems

 

CMA Intermediate Paper 5 June 2025: Topic-wise weightage

Topic

Aprrox marks

Indian Contract Act

10–12 marks

Companies Act

15–18 marks

Ethics & Emotional Intelligence

10–12 marks

Labour & Social Security Laws

10–14 marks

Partnership & Sale of Goods Act

10–12 marks

Business Management / Kaizen / ADR

6–8 marks

Case Study-Based Application

14 marks

Misc. MCQ Topics (LLP, NI Act, etc.)

10–12 marks

 

Download: Free MTPs for CMA Intermediate – Paper 5 (Business Laws and Ethics)

CMA Inter June 2025 Paper 5 Business Laws and Ethics: Question-by -Question Analysis

CMA Inter Paper 5 Section A – MCQs (30 Marks)

Q No

Topic/Concept

Law/Area Covered

Difficulty level

1

Lok Adalat

ADR System

Easy

2

Voidable Contract

Indian Contract Act

Easy

3

Auction Puffing

Sale of Goods Act

Moderate

4

Negotiable Instruments

NI Act

Moderate

5

Limited Partners in LLP

LLP Act

Easy

6

Certificate of fitness

Factories Act

Easy

7

Principal Employer

Labour Law

Moderate

8

Buyback Conditions

Companies Act

Moderate

9

Form MGT-7

Companies Act

Moderate

10

Table F

Companies Act

Moderate

11

Acceptance of Deposits

Companies Act

Moderate

12

Appointment of Woman Director

Companies Act

Easy

13

Duties of Directors

Companies Act

Moderate

14

Kaizen Costing

Management Accounting

Moderate

15

Moral Management

Ethics

Easy

 

Section B – Descriptive Questions (70 Marks)

Q no.

Topics Covered

Subparts

Difficulty level

Q2

Indian Contract Act

(a) Essentials of a valid contract 

(b) Indemnity holder rights

Moderate

Q3

Partnership + Sale of Goods Act

(a) Partnership formation

 (b) Condition vs Warranty

Easy

Q4

Labour Laws

(a) Fines under Wages Code

 (b) ESI Benefits

Moderate

Q5

Companies Act

(a) Name Change (b) Duties of Directors

Moderate

Q6

Corporate Management

(a) Control Types (b) Board Powers

Moderate

Q7

Business Ethics

(a) CFA Code of Ethics 

(b) Emotional Intelligence traits

Easy

Q8

Case Study

(a) Mixing of goods (bailment liability) 

(b) Director resignation validity

Moderate to Difficult

 

Want easy-to-understand notes? Click here to download free faculty-prepared notes for CMA Intermediate Paper 5 – Business Laws and Ethics.

Key highlights from CMA Inter Business Laws and Ethics Paper June 2025 Attempt

  • Case-based descriptive questions were more practical and less theoretical.
  • The Companies Act continues to grow in weightage. 
  • MCQs included cross-topic questions, such as connecting LLP with companies or ethical decisions. 

Strategy for CMA Inter December 2025 students

  1. Understand the Companies Act, labour laws, and ethics deeply.
  2. Practice MCQs from all topics, including the least important.
  3. Ethics should be written in structured formats.
  4. Practice case-based questions that apply multiple sections in one scenario.
  5. Practice full mock test papers under timed conditions.

Looking for the actual exam paper? Click here to download the CMA Intermediate June 2025 – Paper 5 (Business Laws and Ethics) question paper in PDF format.

Conclusion:

The CMA Inter June 2025 Paper 5 Business Law and ethics was moderate to tough but demanded more than just reading the textbooks. Students, who practiced case-based answers, understood section-wise applications, and wrote answers with clarity will clear the CMA Inter Business Law and Ethics paper.

FAQs

What was the overall difficulty level of the CMA Inter June 2025 Business Laws and Ethics Paper?

The overall difficulty level of CMA Inter June 2025 Business Laws and Ethics was moderate to difficult.

Did the MCQ section follow a similar pattern to previous CMA Inter attempts?

Yes, but few questions were more scenarios-based than factual. This means conceptual understanding is now essential, even for objective sections.

Will the December 2025 paper follow a similar pattern?

Most likely yes, CMA Inter exams have been steadily moving toward more application - focused and case-integrated papers. So the best strategy is to prepare with both theory and real-world case scenarios.

Is CMA harder than CA?

Both are difficult and require hard work along with smart work. To know more about this in detail, click here.

Why is paper analysis important for CMA Inter students?

Paper analysis helps CMA Inter students understand what went well, where they went wrong, and what to expect next.
It gives clarity on topic weightage and question trends, and helps both current and future CMA Inter aspirants prepare smarter and with more focus.

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