CMA Inter MTP December 2026: Dates, Papers and How to Use Them

The CMA Inter MTP on ICMAI's website today, 3 November 2026, is the set printed for the June 2026 term. ICMAI calls these Practice Test Papers. All eight Syllabus 2022 Intermediate papers, Paper 5 to Paper 12, have a question file and an answer file. The December 2026 Intermediate exams run from 10 to 17 December, 2 pm to 5 pm, so your first paper is 37 days away and your last is 44.

The June 2026 set uses the same 30 + 70 pattern as ICMAI's recent Syllabus 2022 papers. Write it now under a three-hour clock instead of waiting for a newer set.

TL;DR

• ICMAI's Practice Test Paper page (its MTP) lists Papers 5 to 12 with answers. Each question file says Term June 2026.
• Every paper has 15 compulsory MCQs for 30 marks and five 14-mark questions out of seven for 70 marks.
• Group I papers fall on 10, 12, 14 and 16 December. Group II papers fall on 11, 13, 15 and 17 December.
• For June 2026, the answer files carry server dates 12 to 39 days before each paper. Four of the eight are dated less than four weeks before the exam.

Has ICMAI released the CMA Inter MTP for December 2026?

I checked ICMAI's Practice Test Paper page for the Intermediate course on 3 November 2026. It lists one question file and one answer file for each of the eight papers. I opened all eight question files, and each one is headed Practice Test Paper, Term June 2026, Syllabus 2022.

Most students search for it as the MTP. ICMAI's own name is Practice Test Paper. You reach it from the CMA Syllabus 2022 page under Students, where Model Question Papers are a separate set.

So the set you can write today is the June 2026 term set, with answers, for every Intermediate paper.

What pattern does each CMA Inter MTP follow?

All eight question files use one layout. Section A is compulsory: 15 multiple-choice questions of 2 marks each, 30 marks. Section B has seven questions of 14 marks each, and you answer any five, 70 marks. The paper carries 100 marks, and the December exam slot is three hours.

That matches what ICMAI set in the real Syllabus 2022 papers we counted for our CMA Inter chapter-wise weightage post. A 14-mark question is usually split into parts, often two parts of 7 marks, so your time plan should work per part, not per question.

Every CMA Inter MTP has 30 marks of MCQs and 70 marks of written answers, five out of seven.

How many days are left for each CMA Inter paper?

ICMAI holds the December 2026 Intermediate and Final papers on alternate dates for each group. Intermediate papers are from 2 pm to 5 pm. Days left are counted from 3 November 2026.

Group I

• Paper 5, Business Laws and Ethics: Thursday 10 December, 37 days.
• Paper 6, Financial Accounting: Saturday 12 December, 39 days.
• Paper 7, Direct and Indirect Taxation: Monday 14 December, 41 days.
• Paper 8, Cost Accounting: Wednesday 16 December, 43 days.

Group II

• Paper 9, Operations Management and Strategic Management: Friday 11 December, 38 days.
• Paper 10, Corporate Accounting and Auditing: Sunday 13 December, 40 days.
• Paper 11, Financial Management and Business Data Analytics: Tuesday 15 December, 42 days.
• Paper 12, Management Accounting: Thursday 17 December, 44 days.

Source: ICMAI Intermediate and Final Examination Time Table, December 2026, and ICMAI Practice Test Papers, Syllabus 2022, checked on 3 November 2026. Gradehunt analysis.

A one-group student gets a free day between papers. A student writing both groups sits eight papers on eight straight days. Our CMA December 2026 timetable post has the Final papers as well.

Group I runs 10 to 16 December and Group II 11 to 17 December, so you have between 37 and 44 days from today.

How early did ICMAI post the June 2026 MTP answers?

I looked at the date ICMAI's file server shows for each June 2026 answer file and set it against that paper's June 2026 exam date. The June term Intermediate papers ran from 11 to 18 June 2026.

• Paper 5: answers dated 30 May, exam 11 June, 12 days.
• Paper 6: answers dated 8 May, exam 13 June, 36 days.
• Paper 7: answers dated 13 May, exam 15 June, 33 days.
• Paper 8: answers dated 23 May, exam 17 June, 25 days.
• Paper 9: answers dated 23 May, exam 12 June, 20 days.
• Paper 10: answers dated 8 May, exam 14 June, 37 days.
• Paper 11: answers dated 8 May, exam 16 June, 39 days.
• Paper 12: answers dated 30 May, exam 18 June, 19 days.

Source: last-modified dates of the answer files on ICMAI's Practice Test Paper page, read on 3 November 2026, and the June 2026 timetable as reported from ICMAI's notice. Gradehunt analysis.

A server date shows the last change to a file, so read these as the latest dates by which each answer was up. If those were the first uploads, Paper 5 and Paper 12 students had under three weeks with the answers. Either way, I tell students not to plan their mocks around a future upload.

In June 2026, the gap between answer file and exam ranged from 12 days for Paper 5 to 39 days for Paper 11.

How do you write and self-check a CMA Inter MTP?

I would write one practice paper per subject before 1 December, set up like this.

1. Open only the question file. Keep the answer file closed until you finish.
2. Sit from 2 pm to 5 pm, the December exam slot.
3. Mark Section A first: 2 marks for each correct option, out of 30.
4. Check each Section B part against ICMAI's answer. Give yourself a step's marks only if that working is on your page.
5. Add the total and compare it with 40 in the paper and 200 across the group.
6. Rewrite every part where you lost more than half its marks, within two days.

The fourth step is where self-checking usually goes soft. In the copies I check, numerical parts lose marks more often for missing working notes than for a wrong final figure. Our post on CMA Inter passing marks explains the 40 and 200 rule with examples.

Can you use the June 2026 Paper 7 answers for December?

Use them for practice, but check the tax law first. The June 2026 Paper 7 set is framed on assessment year 2026-27. ICMAI's December 2026 timetable notice tells candidates to follow the Directorate of Studies clarifications for that term, so check which law and amendment date that clarification names before you mark any tax answer.

Write under exam timing, mark yourself step by step, and recheck tax answers against the DOS clarification for December 2026.

Should you start with the MTP or past papers?

Start with the past papers. They are what ICMAI actually set. The December 2025 and June 2026 Intermediate papers are on ICMAI's question papers page, and its suggested answers run up to the June 2026 term. The practice paper is one more full set per subject, so it fits best as a timed run in the last four weeks.

Our guide to CMA question papers and suggested answers shows how to read an answer key without fooling yourself.

Past papers come first. The MTP works best as a full three-hour rehearsal close to the exam.

If you want an examiner's eye on your MTP or mock before December, the Gradehunt CMA Inter test series has chapter tests and full mocks for Papers 5 to 12 of Syllabus 2022. You write by hand and upload, and ex-examiners return marks and remarks per question within 48 hours of upload. Your first paper is checked free.