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CMA Intermediate June 2025 Paper 5 (Business Laws and ethics) – Full Analysis, Topic Weightage & Difficulty level
Table of Contents
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:
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CMA Inter Topic-wise weightage
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CMA Inter Question Pattern & Difficulty
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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
- Understand the Companies Act, labour laws, and ethics deeply.
- Practice MCQs from all topics, including the least important.
- Ethics should be written in structured formats.
- Practice case-based questions that apply multiple sections in one scenario.
- 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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