Exam Policy

A. Eligibility

Admission to any examinations of the institute shall be restricted to registered students, who shall be required to undergo such theoretical and practical training as the council may arrange or approve and pay such fees for the same as the council may determine.

The following regulations cover the eligibility requirements for sitting in an ICMAB examination:

Students who are enrolled under the coaching course programme in a particular session, are required to attend at least 75% lectures in the class and to pass 60% class test to the satisfaction of the teachers concerned. Class test programmes are provided to the students by their respective teachers.

Students who are enrolled under the Correspondence Course programme are required to submit all their assignments (100%) before filling up examination form and obtain 60% marks in each assignment.

Students having less than 75% attendance or submitting less than 100% assignment, may be allowed to sit the examination by paying the specific amount of fine as per regulation of the Institute.

1. A student will have to appear all subjects of a particular level at a time and single subject pass will be countable of the level at one sitting. Examination centres at present are at Dhaka, Chittagong, Rajshahi, Khulna and Comilla. Examination centres may also be organised in foreign countries at the request of the registered students, provided sufficient candidates apply to sit for the examination. The dates and centres of examinations are regulated and published by Council of the Institute.

2. The examination of five levels must be taken in correct sequence. However, a student may be allowed to appear at examination for two consecutive levels viz. Foundation Level and Professional Level-I or Professional Level-I & II and so on. No subject of Professional Level-II may be attempted until Foundation Level has been completed by way of successful examination or exemption. No subject of Professional Level-IV may be attempted until Foundation Level, PL-I & PL-II have been completed by way of successful examination or exemption.

B. Code of Conduct and Disciplinary Policy for CMA Examination

(I) Examination Code of Conduct

The Institute of Cost and Management Accountants of Bangladesh (ICMAB) is committed to upholding the highest standards of professional integrity, discipline, and ethical conduct. As a premier professional body responsible for developing skilled and principled cost and management accountants, the Institute places significant importance on the integrity of its examination system.

This Examination Code of Conduct has been formulated to ensure that all examinations conducted by ICMAB are administered in a transparent, fair, and consistent manner. It sets out clear expectations regarding the behavior of candidates, invigilators, and all others involved in the examination process. The objective is to safeguard the credibility of the Institute’s qualifications and to maintain public confidence in the competence and professionalism of ICMAB members.

All candidates and stakeholders are expected to read, understand, and strictly adhere to the provisions of this code. Violations of these guidelines not only undermine the examination process but also compromise the core values upon which ICMAB is built. This document stands as a testament to ICMAB’s unwavering commitment to ethical excellence and the professional development of its members. It is our collective responsibility to uphold the sanctity of the examination process and preserve the reputation of the Institute.

Examination Code of Conduct

(a) General Guidelines

Candidates must enter the examination hall at least 30 minutes before the scheduled start time.
Entry into the exam hall will not be allowed 30 minutes after the exam has commenced.
Candidates must bring and display their ICMAB student ID card and exam admit card for verification.
All candidates must sit in their assigned seats as per the provided seating plan. Changing seats without prior approval from the invigilators is strictly prohibited.
Leaving exam hall is not permitted before 60 minutes after the exam has commenced.
Candidates must follow the instructions given by the invigilators and/or the office of the Institute.
Invigilator(s) assigned in examination hall will enjoy the highest authority to manage the examination hall.

(b) Prohibited Items in the Exam Hall

The following items are strictly prohibited inside the examination hall:

Books, notes, or any written materials (cheat sheets).
Mobile phones, smartwatches, or any electronic devices capable of storing or transmitting information.
Bluetooth devices, headphones, programmable calculators, and any form of communication devices.
Any unauthorized stationery or devices not permitted by ICMAB.
Candidates must ensure that all prohibited items are placed outside the examination hall or deposited in designated areas before entering.
Possession of prohibited items during examination may result in cancellation of examination at the discretion of the invigilators.

(c) Examination Hall Conduct

Silence must be maintained at all times. Discussions or any form of communication with fellow candidates during the exam are strictly forbidden.
Any form of cheating or attempt to gain an unfair advantage will lead to disciplinary action, which may include immediate disqualification.
Borrowing pen, pencils, eraser, calculators and other items from fellow candidates are prohibited.
If a candidate requires assistance, they must raise their hand and wait for an invigilator’s attention.
Leaving the examination hall temporarily (e.g., for restroom breaks) is only permitted once per exam and under strict supervision. Prolonged absence may lead to cancellation of the exam.
Candidates must not misbehave with invigilators, fellow candidates, or other staffs. Any form of misconduct, including using offensive language or threatening behavior, will result in disciplinary action.

(d) Handling of Exam Materials

Candidates must use only the official answer script provided by ICMAB. Additional sheets, if required, will be provided by the invigilators upon request.
Candidates must not put signature or any form of personal identification information inside the answer script.
Any form of tampering with exam materials (e.g., tearing answer sheets, attempting to remove exam papers from the hall) is strictly prohibited.
Candidates must stop writing immediately when instructed to do so at the end of the examination, and must ensure that the answer scripts are submitted before leaving exam hall.
Candidates are not allowed to leave the examination until they are permitted to leave the examination by the invigilators at the end of the examination.

(e) Disciplinary Actions for Misconduct

Violations of the exam code of conduct will lead to disciplinary measures, which may include:

Disciplinary action by the invigilator – immediate
In case of minor offences such as, misbehave, side talk, resource sharing, disobeying invigilators instructions, leaving exam hall without prior permission from invigilators etc.
>> Verbal warning.
>> Changing the designated sit to a different location by the invigilator.
>> Deduction of marks or cancellation of examination paper.
Disciplinary action by the invigilator through Examination Committee – later
In case of serious/major offences, the invigilator may notify the Examination Committee in writing giving a brief detail of offences and look for the disciplinary action which may result in –
>> Temporary suspension from appearing in exams for few term(s).
>> Permanent disqualification from the CMA program.

(f) Code of Conduct for Invigilators

Arrive at the examination hall at least 30 minutes before the scheduled start time.
Dress in a manner that reflects professionalism and authority.
Maintain a calm, composed, and impartial demeanor at all times.
Treat all candidates fairly and equally without bias, favoritism, or discrimination.
Refrain from engaging in conversations that may influence or distract candidates.
Do not assist candidates with answering exam questions in any way.
Keep all exam materials strictly confidential before, during, and after the examination.
Verify and arrange seating according to the official seating plan.
Ensure all necessary exam materials (answer booklets, question papers, attendance sheets) are available and secured.
Confirm candidate’s identity using admit card.
Begin and end the examination strictly according to the scheduled times.
Clearly communicate any instructions or announcements to candidates.
Continuously monitor candidates to prevent and detect any form of malpractice or misconduct.
Handle emergencies or disturbances calmly and follow the established protocol.
Collect and account for all exam materials, including unused papers and answer booklets.
Ensure all scripts are properly labeled, bundled, and submitted to the control room.
Don’t use mobile phones or other electronic devices for personal purposes during the examination.
Don’t read, write, or engage in any non-exam-related activities.
Don’t leave the examination room unattended without arranging for adequate supervision.
Maintain clear and accurate documentation of any issues that arise.
Attend to candidates’ queries professionally.

(g) Reporting the Misconduct

Immediately report any suspicious activity or incidents to the Exam Control Room.
Report any irregularities, suspected malpractice, or incidents including evidences in writing to the authority.
Official incident report duly signed by at least two invigilators shall be submitted to Exam Control Room, and submission of candidate’s opinion in writing are also encouraged. All the documentations and evidences will be reviewed by the Examination Committee for further action.

(h) Communication of the Code of Conduct

Examination Department will ensure the wide circulation of the ‘Code of Conduct’.
Examination Department will identify relevant stakeholders and circulate the ‘Code of Conduct’ accordingly.

(i) Monitoring and Compliance

Examination Department is responsible for ensuring effective monitoring and compliance with the ‘Code of Conduct’.
Examination Department will submit a report on ‘Monitoring and Compliance’ at regular interval with the Examination Committee.

(j) Revision and Update

This ‘Code of Conduct’ will be revised and updated at regular intervals by the Examination Department which needs to be approved by the Examination Committee.

(b) Disciplinary Policy for CMA Examination

The Cost and Management Accountant (CMA) designation upholds the highest standards of professional ethics, academic integrity, and examination conduct. The integrity of the CMA professional examinations is foundational to preserving the credibility of the designation and the trust of employers, regulators, and the public.

This document outlines the disciplinary actions applicable to both candidates and invigilators involved in the CMA examination process. These actions are essential to ensure fairness, transparency, and accountability throughout the examination system.

All candidates are expected to comply fully with the examination regulations and to demonstrate honesty, integrity, and professionalism at every stage of the assessment process. Similarly, invigilators are entrusted with the critical responsibility of maintaining a secure and impartial testing environment and are expected to adhere strictly to the standards of conduct governing their role.

Any breach—whether by candidates or invigilators—of these standards compromises the integrity of the CMA program and will be treated with utmost seriousness. This document provides clear guidance on unacceptable conduct, the procedures for investigating suspected misconduct, and the disciplinary measures that may be imposed following violations. By participating in the CMA examination process, all parties agree to be bound by the policies and procedures herein, in the shared interest of upholding the prestige and ethical foundation of the CMA credential.

Disciplinary Policy for CMA Examination

Authority & Scope

This policy establishes the framework for identifying, reporting, investigating, and sanctioning misconduct in professional examinations to ensure the integrity, fairness, and credibility of the examination process. It applies to all candidates appeared in CMA examinations and to any individuals involved in the examination process (e.g., invigilators). The ICMAB Examination Committee shall be the highest authority in handling cases of misconduct and may form one or more subcommittees to investigate and/or review any disciplinary matters. However, if the Examination Committee is of the opinion that a case requires further action, it may refer the matter to the ICMAB Disciplinary Committee. The ICMAB Council will be notified from time to time of the disciplinary actions taken by the Examination/Disciplinary Committee and may intervene in appropriate cases as necessary.

Categories of Exam Misconduct & Disciplinary Actions – Applicable for Candidates

Misconduct of candidates is classified into minor, serious, and severe offenses, with separate consequences.

2.1. Minor Offenses

These are violations that do not severely compromise the integrity of the examination but disrupt discipline.

Examples:

Speaking to fellow candidates inside the exam hall.
Changing seats without permission.
Bringing unauthorized stationery (but not cheating materials).
Borrowing exam related materials from peer candidates
Temporary absence from the exam hall for an undesirable duration without proper justification.
Failure to follow invigilators’ instructions.

Disciplinary Actions:

Verbal warning from the invigilator and official note in the exam report.
Changing the designated sits
Deduction of 5%-15% of total marks from the respective exam.
If repeated in another exam, a one-term suspension from appearing in CMA exams.

2.2. Serious Offenses

These are violations that could compromise the integrity of the examination.

Examples:

Bringing and/or using a cheat sheet or unauthorized materials into the exam hall.
Using a mobile phone, smartwatch, or electronic device during the exam.
Misbehaving with invigilators, Exam Staffs or fellow candidates (e.g., using offensive language).
Leaving the exam hall without permission from the invigilators before the allowed time.
Ignoring multiple warnings from invigilators.
Including personal identification information in the answer script.

Disciplinary Actions:

Expel from Exam Hall and Cancellation of all the exam papers of the said Exam session.
Cancellation of all exam paper(s) of the said exam plus suspension from immediate next CMA exam(s) for the ground of repeated offence or intensity of the offence in the opinion of the examination committee.

2.3. Severe Offenses

These are violations that involve malpractice, fraud, or serious dishonesty, causing damage to the credibility of ICMAB.

Examples:

Removing or attempting to remove an exam script from the exam hall.
Using fraudulent means (e.g., impersonation or replacing answer scripts).
Physical aggression or threats toward exam staff, invigilators or fellow candidates.
Found copying or colluding with another candidate.
Engaging in any form of bribery or coercion related to exam malpractice.

Disciplinary Actions:

Immediate disqualification from the exam, plus a one-year suspension from CMA exams. Case can be forwarded to the Disciplinary Committee for possible additional actions.
Repeating the severe offense in the same exam or in any prior exam will result Permanent disqualification from ICMAB exams and potential revocation of studentship. The case shall be forward to the ICMAB National Council for finalizing the decision and for further courses of action, e.g., legal action, if necessary.

Categories of Exam Misconduct & Disciplinary Actions – Applicable for Invigilators

Misconduct of invigilators refers to any behavior, action, or omission by an invigilator that compromises the fairness, security, or integrity of the examination process. It is categorized into minor, moderate, and gross misconduct.

3.1 Minor Misconduct

These are violations that do not severely compromise the integrity of the examination but disrupt discipline.

Examples:

Arriving late to the examination venue.
Using a mobile phone during invigilation without valid reason.
Failing to maintain silence or professional demeanor.
Inattentiveness (e.g., reading, sleeping) during the exam.

Disciplinary Actions:

Verbal/written warning, retraining, probation.

3.2 Moderate Misconduct

These are violations that could compromise the integrity of the examination.

Examples:

Leaving the examination room without authorization.
Failing to report or act upon suspicious behavior (e.g., possible cheating).
Allowing unauthorized persons into the exam area.
Disregard of examination protocols (e.g., mismanagement of attendance or materials).

Disciplinary Actions:

Formal reprimand, suspension from duties, mandatory retraining

3.3 Gross Misconduct

These are violations that involve malpractice, fraud, or serious dishonesty, causing damage to the credibility of ICMAB.

Examples:

Assisting candidates in cheating or providing answers.
Manipulation or tampering with exam scripts.
Leaking or disclosing examination content.
Engaging in bribery, corruption, or receiving gifts for favorable treatment.
Intimidation, harassment, or discrimination toward candidates.

Disciplinary Actions:

Immediate suspension, termination of contract, legal action, permanent disqualification from future duties. The case can be forwarded to Disciplinary committee for further proceedings if required.

Examination Committee’s Role

The Examination Committee will handle all cases of misconduct and issue relevant disciplinary actions based on this policy.
In severe cases, the Examination Committee may forward the case to the ICMAB Disciplinary Committee and/or to ICMAB National Council for further action.

Appeals Process

Candidates who receive penalties for serious or severe offenses may submit an appeal within seven (7) working days to the Council as the case may be. Seven days shall be counted from the day decision outcome of the case was communicated with the offender.
The Council will review appeals, take further action (e.g., further investigation independently) if necessary, and make the final decision, which shall be binding.

Implementation & Enforcement

This disciplinary policy will be communicated to all candidates and invigilators before every examination session.
Candidates and invigilators are required to sign a declaration stating they understand and agree to comply with the rules. This may be done at the time of exam registration (for candidates) where the declaration shall be done online putting tick against ‘I agree’ with this policy and at the time of appointing invigilators (for invigilators).

Revision and Update

This ‘Code of Conduct’ will be revised and updated at regular intervals by the Examination Department which needs to be approved by the Examination Committee.