Exemption System in CMA

Students from the following public and private universities will be awarded a full exemption of foundation level. Copies of the Certificates and Transcripts of Bachelor Degree (Pass/Hon’s), Master Degree, MBA Degree should be enclosed while applying for Exemption. The Original Certificates and Transcripts should also be shown at the time of submission of Exemption Application.

(1) Exemptions applicable for Public Universities: (Dhaka University, Jahangirnagar University, Jagannath University, Chittagong University, Rajshahi University, Khulna University and National University). 

Academic Background	Concentration	Result
BBA	Any (Major)	3.00
4 years B.Com (Hon’s)	Accounting or Finance	3.00 or 50% marks
3 years B. Com (Hon’s) Plus 1 year Master	Accounting or Finance	50% marks
3 years B. Com (Hon’s) Plus MBA	Accounting or Finance	50% marks and 3.00

(2) Exemptions applicable for Private Universities: (North South University, East West University, Independent University Bangladesh, American International University – Bangladesh, United International University and BRAC University).

Academic Background	Concentration	Result
BBA	Accounting or Finance	3.20

(3) Subject to Subject Exemption Policy

Exemption to other applicants (except sl. no. 1 & 2 above) will be awarded based on subject to subject exemption policy provided that the following conditions are fulfilled:

(a) Course contents for the subject applied should match at least 70% with that of the subjects the incumbents studied.

(b) Minimum GPA of the subject studied should be 3.00 if from public university and 3.20 if from private universities or 50% of average (Traditional) marks.

In this case, the incumbents are required to submit the detailed course outline of the respective Universities attested by a faculty of at least Assistant Professor Rank.

(4) Exemptions applicable for Members of Professional Accounting Bodies:

(a) The member of CIMA (UK) may be granted exemption on all subjects up to PL-IV except Commercial & Industrial Laws (203), Taxation (204) and Cost and Management Auditing (404).

(b) Qualified Member of Association of Chartered Certified Accountants (ACCA) & Institute of Chartered Secretaries of Bangladesh (ICSB) may be granted exemption in the entire Foundation Level.

(c) The member of ICAB/CPA (USA)/CGA (Canada)/other equivalent foreign Professional Accounting body may be granted exemption on different subjects/level recommended by the Education Committee and approved by the ICMAB National Council after evaluating the degree/membership she/he already obtained.