- and three years of practical training
Cost & Management Accountants (CMAs)
This is the primary qualification of the ICAI and following completion of up to three levels (Foundation, Intermediate and Final) examinations [7]and three years of practical training [8] in areas like Management Accounting, Cost Accounting, Financial Accounting, Taxation, Audits, Corporate Laws etc. enables an individual to become a Cost & Management Accountant.- The new syllabus has been introduced in January 2008 following the International Education Guidelines (IEG) of IFAC to get the advantages in the process of Mutual Recognition Agreement ( MRA) among /different member countries of the world under GATS in WTO.
- Subjects for examinations include management accounting, Financial Accounting, strategic management, taxation, corporate law, financial management, business valuation, financial reporting and cost & management audit etc.
- Students who have passed degree examination of any recognized University or equivalent are eligible for admission directly to Intermediate level.
- Paperwise exemptions on the basis of reciprocal arrangement are available to students who have passed Institute of Company Secretaries of India Final Examination.[9]
- Examinations are held twice a year in June and December in various examination centres in India and overseas centres at Dubai andMuscat.
A student has to successfully pass three levels of examination and complete three years of practical training to be eligible to apply for Associate membership of the Institute.The members of the Institute of Cost Accountants of India carry the designation ACMA (Associate Cost and Management Accountant) and FCMA (Fellow Cost and Management Accountant), as applicable based on the relevant work experience.
Monday, July 2, 2012
cost and works accountant
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