Paper 6 - Laws & Ethics

This course prepares the learners for Paper 6 Laws & Ethics, of the CMA Intermediate Examinations conducted by the ICMAI. 

The course coverage is only 55% from a conceptual perspective; Students are advised to note that the course has been created using CA institute material and for students pursuing CA. The concepts, exam paper questions, etc all are from CA Material only. Most of the content for CMA India is similar to that of CA. Concepts are the same across both CA & CMA but the questions explained in the syllabus of CMA India / asked the exams by ICMAI could vary.

Students are also advised to note that the following topics are not covered and they SHALL NOT BE provided for Dec 2023 / Jun 2023

• Industrial Laws –NOT covered in total
• Ethics – NOT covered in total
• Companies Act – Chapter 14.2: Director-Role, Responsibilities, Qualification, disqualification, appointment, retirement, resignation, removal, remuneration and powers, Director Identification Number. 
• Global Depository Receipt
• LLP Act - Provisions w.r.t. appointment, removal, the resignation of auditor; Section 36-39, Preservation of Records,  Conversion into LLP (covered in brief only), Foreign LLP, Pg 146 – 16
• Contract Act – Chapter 1.5 E-contracts

CMA Institute course syllabus can be accessed here Paper-6-Feb-2022.pdf (icmai.in)

PDF Notes are provided to enable students to test their knowledge and prepare better for exams

The June'23 Course is valid till 30th June 2023 or the last day of exams whichever is earlier. If exams are postponed beyond these dates, students can choose to extend the course till the revised exam dates on payment of extension fees.