The correction-window date is yet to be notified, according to the referenced information.

Tip: Don't wait for October 10. Fill out the form early, check all the details carefully and save your acknowledgement.

About SJC Institute

SJC Institute has been guiding CMA aspirants for more than 19 years, with a focus on conceptual understanding, exam-oriented preparation and structured student support.

The aim is not only to help students complete classes but also to support the stages that come after — revision, question practice, mock tests and exam preparation.

If you are appearing for CMA Final Dec 2026, fill out your examination form on time, make a clear plan for the remaining preparation period and start working towards the exam one target at a time.

SJC Institute | Nurturing CMA Aspirants

Call/WhatsApp: 8100 11 2222

Website: sjc.co.in

The correction-window date is yet to be notified, according to the referenced information.

Tip: Don't wait for October 10. Fill out the form early, check all the details carefully and save your acknowledgement.

About SJC Institute

SJC Institute has been guiding CMA aspirants for more than 19 years, with a focus on conceptual understanding, exam-oriented preparation and structured student support.

The aim is not only to help students complete classes but also to support the stages that come after — revision, question practice, mock tests and exam preparation.

If you are appearing for CMA Inter Dec 2026, fill out your examination form on time, make a clear plan for the remaining preparation period and start working towards the exam one target at a time.

SJC Institute | Nurturing CMA Aspirants

Call/WhatsApp: 8100 11 2222

Website: sjc.co.in

When we read the June 2026 comments subject by subject, the issues are not limited to one paper. For CMA Intermediate, examiners talk about the need for better conceptual understanding, intensive practical question practice, point-wise and precise theoretical answers, improved presentation, time management, mock tests and solving past examination papers under exam conditions.

A similar pattern appears in CMA Final. The comments highlight depth of knowledge, time-bound practice, understanding exactly what the question demands, presentation of answers, sufficient working notes, practising past papers and mock tests, and avoiding selective preparation.

This gives CMA students an important lesson: Exam preparation is not only about how much you have studied. It is also about how well you can apply, write and present what you have studied within the examination time.

Conceptual clarity is one of the recurring themes in the examiner comments. For Intermediate Financial Accounting, the report asks for a better understanding of key concepts and points out inadequate preparation and a lack of subject knowledge among many students. FMDA comments similarly mention that although examinees had a general understanding, conceptual clarity and analytical skills were lacking.

At Final level, SFM comments state that the required depth of knowledge was found inadequate and that candidates often approached problems without properly understanding what the question expected. CFR comments also identify specific areas where conceptual and analytical understanding needs strengthening.

You may know the answer in your mind, but the examiner can award marks only for what reaches your answer sheet.

This is especially visible in the June 2026 comments.

For Intermediate Taxation, students are advised to improve the presentation of their answers. Cost Accounting asks students to write theoretical answers to the point, while Corporate Accounting and Auditing recommend point-wise theoretical answers with reference to the appropriate section of the Act.

At Final level, Direct Tax comments specifically note that some students may know the provisions but are unable to put them properly in their answers and therefore lose marks. SCM stresses orderly presentation of practical solutions in a suitable format with sufficient working notes, while CMAD also asks students to improve presentation in a neat and well-arranged manner.

This is why reading a suggested answer and writing an answer yourself are not the same exercise. Until you actually write, you may not notice where your presentation needs improvement.

Another important takeaway is that examiners want students to answer what has actually been asked. 

In Intermediate Business Laws and Ethics, the report says there is no general answer and recommends point-wise answers with specific provisions. Cost Accounting also advises students to avoid random general answers. In CAA, students are again told to avoid general answers and answer theory point-wise with appropriate references.

The Final report carries the same message. SCM asks students to avoid unnecessary and irrelevant details, while SPMBV advises against vague answers and selective study. Final Law goes further by explaining that a 7-mark answer should contain the relevant provision, analysis of the given problem and a conclusion.

For CMA Inter students, the June 2026 report shows that different subjects require different answer-writing approaches.

In Law, provisions and point-wise answers matter. In FA, conceptual understanding, problem-solving and mock practice are important. Taxation requires practical practice as well as presentation. Cost Accounting requires both practical and theory preparation, along with mock tests and proper examination technique.

OMSM needs conceptual revision, numerical practice and application, while CAA requires careful reading of practical requirements and point-wise theoretical answers. 

FMDA needs stronger conceptual and analytical understanding, and Management Accounting emphasises steps, time management, decision-making ability and comprehensive preparation.

This means your preparation method cannot simply be: Study → Revise → Exam

It needs another important stage: Study → Revise → Write → Evaluate → Improve → Exam

At CMA Final, expectations naturally become more application-oriented.

The June 2026 comments for Law emphasise concise answers, time management and application of provisions. SFM requires broader conceptual knowledge and time-bound practice. Direct Tax requires better presentation, MCQ practice, complete answers and time management.

SCM highlights proper formats and sufficient working notes. CMAD recommends intensive study, practical problem-solving and neat presentation. CFR identifies several areas where stronger conceptual and analytical understanding is required, while IDT warns against selective study and asks students to practise more practical problems and Section A tests.

For a Final student, therefore, simply saying “Concept samajh aa gaya” is not enough.

You should also know whether you can apply it, calculate it, present it and complete it within examination time.

This is perhaps one of the most important points for students preparing for the next attempt.

In Intermediate Cost Accounting, the examiner comments specifically advise students to appear for a number of mock tests within the stipulated time frame and evaluate their performance before the examination. The report says this can help students identify weaknesses and develop confidence. OMSM similarly recommends solving mock tests and past examination papers under exam conditions and reviewing mistakes. Financial Accounting also recommends working with mock tests/MQPs.

For CMA Final, Direct Tax recommends practising old question papers and giving mock tests. IDT asks students to give importance to Section A MCQs and specifically prepare through various tests. Other Final subjects repeatedly stress time-bound question practice and past-paper practice.

So mock tests should not be seen as something you attempt only when you feel 100% prepared. A test can itself be part of the preparation process.

Reading the ICMAI Examiner Comments tells you what students need to improve.

But there is another question: How will you know what YOU need to improve?

You may feel that your answer writing is good. You may believe your speed is enough. You may think your presentation is clear.

But until you sit down and actually write a paper, it is difficult to know.

This is the idea behind SJC Mock Test Sangram (MTS) — to make testing a part of your preparation instead of leaving it for the last moment.

👉 Explore SJC Mock Test Sangram (MTS): Click Here

Instead of directly jumping into a complete 100-mark paper, MTS follows a progressive testing approach.

You begin with Rapid Tests to check smaller portions of your preparation. As your coverage improves, you move towards Part Tests, and eventually you attempt a Full 

Test to experience a more complete examination-style paper. The answer sheet is then evaluated, and students also receive the suggested answer. This helps you compare not only whether your final answer was right or wrong, but also how your approach, presentation and working could be improved.

So the purpose is not simply: Write Test → Get Marks

The more useful cycle is: Write → Evaluate → Identify Mistakes → Correct Them → Write Again

Frequently Asked Questions

Is mock test practice actually recommended in the ICMAI June 2026 Examiner Comments?

Yes. The Intermediate report explicitly recommends mock tests/MQPs in Financial Accounting, mock tests within a stipulated time in Cost Accounting, and mock tests and past papers under exam conditions in OMSM. The Final report also recommends mock tests in Direct Tax and testing for Section A preparation in IDT, alongside repeated recommendations for timed question and past-paper practice.  

Should I attempt mock tests even if my preparation isn't complete?

The reports don't prescribe one universal point in preparation at which every student must begin mock tests. However, because they repeatedly emphasise practice, timed conditions, identifying weaknesses and reviewing mistakes, testing before the actual examination can help reveal areas that still need work.  

Is only solving past questions enough?

Past examination questions are strongly recommended in several examiner comments, but the reports also emphasise conceptual clarity, practical problem-solving, presentation, complete syllabus coverage and timed/mock-test practice. So past questions should form part of a broader preparation strategy.  

Why should I get my answer sheet evaluated?

Evaluation can help you understand problems that are difficult to identify simply by reading a suggested answer—such as presentation, answer structure or whether you have addressed the question properly. The June 2026 Intermediate comments themselves encourage reviewing feedback/mistakes and identifying weaknesses through practice. 

About SJC Institute

SJC Institute has been supporting CMA aspirants through classes, revision, question practice, mentorship and examination preparation.

Through initiatives such as Mock Test Sangram (MTS), the focus is not only on giving students another question paper to solve, but on encouraging a structured cycle of writing, evaluation, identifying mistakes and improving before the actual examination.

Because ultimately, completing your syllabus is important — but you also need to be ready to convert your preparation into marks on the answer sheet.

SJC Institute | Nurturing CMA Aspirants

📞 Call/WhatsApp: 8100 11 2222
🌐 sjcinstitute.com

What does a student normally do when revision begins? Usually, they open YouTube and search for a revision video. Then another faculty's strategy video appears, followed by a “most important chapters” video, and maybe someone recommends a marathon class. At the same time, your friend may have a completely different strategy, while someone in a WhatsApp or Telegram group is suggesting something else. Before you realise it, you are watching 3–4 different videos for one subject and trying to combine everyone's strategy. The intention is right — you are trying to prepare better. But too much information can create another problem: confusion. The closer you get to the exam, the less you need random information. What you really need is clarity about what you should do next.

This is where the approach changes. A structured Crash Course shouldn't stop at: “Come, revise the subject and watch the classes.” It should take you through the complete preparation cycle.

At SJC, the thought behind the Crash Course was simple: What if we stay connected with the student from focused classes all the way till the exam?

That means combining: Classes + Question Practice + Revision + Tests + Review

Instead of giving you one revision class and then leaving you to figure out the rest, the preparation moves through different phases.

📲 Explore SJC CMA Crash Course: Click Here

Students generally know that mock tests are important, but many still don't actually write them. Somewhere in their mind, there is always one thought: “Pehle preparation complete ho jaye, phir test dunga.” And that “complete preparation” keeps getting postponed.

Sometimes students download the question paper and suggested answer and think they will go through them later. But seeing a question paper is not the same as writing one under exam conditions. That's why testing needs to become part of your preparation itself — not something you do only after everything else is complete.

The SJC Crash Course has been structured to connect preparation with testing. Instead of completing classes first and worrying about practice later, the journey moves step by step. Focused Classes → Rapid Tests → PYQs → Super 50 → Part Tests → Full Test

Yes — if those 100 days are properly planned.

The biggest mistake would be spending most of this time only completing classes and leaving revision and tests for the last few weeks. Instead, give every stage a deadline. Know when your first preparation should finish, when revision should begin and when you need to start writing tests. That's exactly what the 100 Days Plan helps you organise.

The preparation can broadly be divided into three phases:

Phase 1: Concept Preparation + Self-Study + Rapid Tests

Phase 2: Revision + LMRB + Part Tests

Phase 3: Final Revision + Full Tests

The detailed plan runs from 17th August to 1st December 2026 and gradually shifts the focus from learning to testing.

Can I prepare for both CMA Final groups in 100 days?

The plan has specifically been created for CMA Final Both Groups, covering all eight subjects. Your consistency in following the schedule, revision and tests will matter.

What if some of my classes are still pending?

Complete the important pending portions, but don't postpone all revision and testing until every class is finished.

Should I study all 8 subjects every day?

No. Follow a planned subject sequence and keep revising previously completed portions.

When should I start tests?

Don't wait until the final weeks. The plan progresses through Rapid Tests → Part Tests → Full Tests.

Is there a demo class for the CMA Final Crash Course?

Yes. You can watch the demo to understand the teaching style and overall approach.

👉 Watch the Demo Class: Click Here

There is a very common pattern in exam preparation: 

1. For the first few months, students feel that there is still enough time. 2. Then suddenly, the exam gets close.

3. Pending classes are still there. 4. Revision hasn't properly started. 5. Questions haven't been practised enough. 6. Mock tests are being postponed.

7. That's when preparation starts feeling stressful. 8. The solution isn't always studying 12 or 14 hours every day.

Sometimes, you simply need a clear answer to three questions:

• What should I study now?
• What should I practise next?
• When should I test myself?

Once these three things are planned, preparation becomes much easier to manage.

Let's clear up one thing first. A Crash Course is not a shortened regular course where the entire syllabus is rushed through in a few days.

That wouldn't make much sense. The SJC Crash Course focuses on high-priority, exam-relevant concepts and questions.

Instead of spending equal time on everything, the idea is to focus your remaining preparation on the areas that matter most at this stage.

What's Included in Crash Course?

• Phase 1: Live + Recorded Concept Classes with 2 Tests of 30 Marks Each
• Phase 2: Live + Recorded Super 50 Question Solving
• Phase 3: Mock Tests & Final Review
• Special Bonus: (1. Exam Day Special MCQ's 2. Important Selected Theory Questions & Answers PDF 3. Formula Sheets PDF  4. Weekly Live Review Sessions 5. Broad Progress Tracker Chart)

This Crash Course is mainly for students who need direction and structured preparation in the final months.

It can help if:

• Your previous attempt didn't go as planned and you need a fresh roadmap.
• Your classes are complete, but revision and question practice are still pending.
• You are doing self-study and feel confused about what to prioritise.
• You need a time-bound plan combining concepts, revision, practice and tests.

The goal is simple: less confusion, more focused preparation.

• Cost, Management Accounting (Cost & MA) - CMA Rahil Singhal Sir
• Financial Management (FM) - CA Anirudh Singhania Sir
• Operations Management (OM) - CA Satish Jalan Sir
• Data Analytics, Strategic Management (DA & SM) - CA Satish Sureka Sir
• Financial Accounting, Corporate Accounting & Auditing (FA & CAA) - Prof. Suraj Kr. Gupta, CMA (UK)

For CMA Final, the Crash Course includes:

Yes, this has been considered while planning the classes. Crash Course classes are planned around early morning or late evening timings, with recordings available as a backup. So if you are working or have another genuine commitment and cannot attend a particular live class, you can use the recording.

During high-pressure exam preparation, students with OCD may experience:

• Fear of Catastrophic Failure: A low score starts feeling like it could destroy an entire academic or professional future.
• Hyper-Responsibility: Every mistake feels like disappointing parents, teachers or friends.
• The Perfectionism Trap: Notes, concepts and answers must feel “exactly right” or 100% perfect.
• Chronic Academic Doubt: Even after hours of preparation, the mind keeps saying, “You don't actually know this.”

These thoughts can turn productive studying into a constant search for certainty.

To temporarily reduce anxiety, students may start repeating certain behaviours:

• Compulsive Re-Reading: Reading the same paragraph repeatedly to ensure perfect understanding.
• Repeated Note Rewriting: Rewriting notes or flashcards until the handwriting, formatting or alignment feels perfect.
• Excessive Answer Checking: Double-, triple- or even quadruple-checking answers during exams and eventually running short of time.
• Mental Rehearsal Loops: Repeating formulas, facts or dates continuously to reassure yourself that you haven't forgotten them.

The relief from these behaviours is usually temporary: Doubt → Checking → Relief → Doubt Again 

And the cycle continues.

A. Use Strict Time Boxes

Set a fixed time for a chapter, revision session or examination question.

When the time ends, move forward instead of repeatedly checking.

B. Aim for “Good Enough”

You don't need flawless memorisation before progressing.

Once you understand the core concept and can apply it, allow yourself to move ahead.

Progress beats perfection.

C. Use Grounding Techniques

If anxiety suddenly spikes during an exam, pause briefly.

Take a few slow breaths, feel your feet on the floor and gently bring your attention back to the question in front of you.

D. Explore Official Accommodations

Students whose condition affects examination performance can contact their institution's accessibility or student-support services.

Depending on institutional policies and individual circumstances, accommodations may include additional time or a quieter testing environment.

Selecting the right teacher depends on your learning style. Some students prefer conceptual teaching, while others learn better through exam-oriented practice and revision.

Below is a subject-wise list of highly preferred faculties available through SJC Institute.

CA Satish Jalan

Strategic Financial Management requires strong conceptual understanding and practical application. CA Satish Jalan Sir simplifies complex financial concepts using real-life business examples, helping students build confidence in solving numerical and case-based questions.

📲 Learn More About This Course: See Here...

CA Shivangi Agarwal

CA Shivangi Agarwal Ma'am explains legal concepts in a simple and structured manner, making even difficult provisions easy to remember. Her practical examples help students retain concepts effectively.

📲 Learn More About This Course: See Here...

CA Raghav Goel

CA Raghav Goel Sir focuses on conceptual clarity and exam-oriented preparation. His structured approach helps students understand the practical application of various legal provisions.

📲 Learn More About This Course: See Here...

CS Arjun Chhabra

CS Arjun Chhabra Sir is known for his engaging teaching style and simplified explanations. His emphasis on conceptual understanding and revision techniques makes Law easier to master.

📲 Learn More About This Course: See Here...

CA Bhanwar Borana

CA Bhanwar Borana Sir is widely appreciated for making taxation easy through simplified notes, practical examples, and revision-friendly teaching.

📲 Learn More About This Course: See Here...

CA Nikkhil Gupta

CA Nikkhil Gupta Sir explains Cost & Management Audit in a structured and practical manner, helping students understand audit procedures and professional standards with clarity.

CA Raghav Goel

CA Raghav Goel Sir focuses on conceptual understanding along with exam-oriented preparation, making CMAD more approachable for students.

CA Santosh Kumar

CA Santosh Kumar Sir is known for building strong accounting fundamentals through conceptual teaching and practical illustrations. His classes make Financial Reporting easier to understand.

CA Avinash Sancheti

CA Avinash Sancheti Sir explains accounting standards and Financial Reporting concepts using a logical, step-by-step methodology that helps students gain confidence.

CA Bishnu Kedia

CA Bishnu Kedia Sir's energetic teaching style, practical examples, and simplified explanations make Financial Reporting interesting and highly scoring.

CA Sanjay Mundhra

CA Sanjay Mundhra Sir simplifies GST and Indirect Tax concepts using practical examples and systematic explanations.

CA Vishal Bhattad

Widely recognized for his expertise in GST, CA Vishal Bhattad Sir teaches through visual techniques, charts, and structured notes that improve retention.

CA Raghav Goel

CA Raghav Goel Sir explains Indirect Tax provisions with conceptual clarity and application-based learning, helping students prepare effectively.

CMA Akshay Sir

CMA Akshay Sir presents GST concepts in a simple and practical manner, making complex provisions easier to understand.

CA Nikunj Goenka

CA Nikunj Goenka Sir combines conceptual teaching with extensive question practice, helping students gain confidence in IDT.

CA Satish Jalan

CA Satish Jalan Sir makes Strategic Performance Management and Business Valuation practical, logical, and easy to understand through business-oriented examples and exam-focused guidance.

CA Nikkhil Gupta

CA Nikkhil Gupta Sir focuses on conceptual clarity and structured preparation, helping students understand business valuation techniques and strategic performance concepts effectively.

Every student has a different learning style. Before selecting a faculty, consider:

• Teaching methodology
• Conceptual clarity
• Exam-oriented approach
• Study material quality
• Doubt-solving support
• Revision strategy
• Previous student feedback

Watching demo lectures before purchasing a course can help you identify the teaching style that suits you best.

SJC Institute has been guiding CMA aspirants for nearly two decades through quality education, structured mentorship, and exam-focused learning.

Some key highlights include:

• 19+ Years of Academic Excellence
• 88,500+ Students Mentored
• 500+ All India Rank Holders
• Experienced Subject-wise Faculties
• Live, Recorded & Pendrive Classes
• Comprehensive Study Material
• Weekly Mentorship & Doubt Support
• Mock Tests & Performance Analysis
• Available Across India

Candidates can access their scorecards online and check subject-wise marks, total marks obtained, qualifying status, and overall performance. ICAI has also published the pass percentage and the list of top-performing candidates along with the results. Candidates can check their CA Foundation Result Direct Link by visiting the official ICAI result portal.

CA Foundation Result Direct Link

• Admit Card: Check your registration and roll number printed on it.
• Helpline: Call ICAI at 0120-3054 851/852/853/854/835 or 0120-4953 751/752/753/754.
• E-Sahayta: Visit help.icai.org and raise your query.

For Students Who Cleared the Exam:

• Register for CA Intermediate for the September 2026 or January 2027 attempt.

• September 2026 Attempt:

  • Last date to register: July 18, 2026

  • With late fee: Till July 21, 2026

• January 2027 Attempt:

  • Tentatively open till September 1, 2026

 For Students Who Didn’t Clear:

• Reapply for the September 2026 exam by submitting a fresh exam form.