[dt_sc_h4 class=”aligncenter”] Professional Avenues for CMA’s [/dt_sc_h4]
[dt_sc_h4 class=”alignleft”] Independent practice [/dt_sc_h4]
| S. No. | Statute/Authority | Description |
| A | Audit Assignments | |
| (i) | Central Board of Excise and Customs (CBEC) | Special Audit under Section 14A & 14AA of the Central Excise Act, 1944 of Central Board of Excise and Customs (CBEC). |
| (ii) | Central Board of Excise and Customs (CBEC) | Special Audit in certain cases under Section 11 of Customs Act, 1962, as authorized by Central Board Excise and Customs. |
| (iii) | Companies Act, 2013 Section 148 (2) | Vide Companies (Cost Records and Audit) Rules, 2014, G.S.R. No. 425 (E) dated 1st July, 2014 under section 148(2), ibid Cost Accountants are exclusively authorized to appoint as Cost Auditor and conduct Cost Audit as per the provisions of the Companies (Cost Records and Audit) Rules, 2014. |
| (iv) | Companies Act, 2013 Section 138 (1) | Section 138(1) of the Companies Act, 2013 empowers the Cost Accountants/Firms of Cost Accountant to conduct the Internal Audit of the Class of Companies. Companies (Accounts) Rules, 2014 issued by the Government vide GSR 239 (E) dated 31st March, 2014 defines the class of companies in which the Cost Accountants/Firms of Cost Accountant can be appointed/empanelled as Internal Auditor. |
| (v) | Ministry of Finance | Special Audit vide Circular no. 88/98-Customs., Dated 02/12/1998 issued by Ministry of Finance, Department of Revenue for Liberalisation of bonding procedures in respect of 100% EOUs; |
| (vi) | Ministry of Health & Family Welfare | Internal Audit/Concurrent Audit under National Health Mission (NHM) as empowered by the Ministry of Health & Family Welfare, New Delhi. |
| (vii) | Ministry of Road Transport and Highways | Model Concession Agreement (MCA) on infrastructure for PPP Projects in Highways empowered by Ministry of Road Transport and Highways. |
| (viii) | National Bank for Agriculture and Rural Development (NABARD) | Stock audit for Working Capital Finance as prescribed by National Bank for Agriculture and Rural Development (NABARD). |
| (ix) | National Securities Depository Limited (NSDL) | Internal and Concurrent Audit for depository operations under National Securities Depository Ltd (NSDL). |
| (x) | Respective Bank Circulars | Stock Audit of various Public Sector and Private Sector Banks in India. |
| (xi) | Respective Bank Circulars | Concurrent Audit of various Public Sector and Private Sector Banks in India. |
| (xii) | State Co-operative Societies Act | Internal Audit of Cooperative Societies in various states. |
| (xiii) | Respective State Govt. Circulars | Internal Audit in various State Public Sector Enterprises in Punjab, Tamil Nadu, Andhra Pradesh & Odisha. |
| (xiv) | Securities Exchange Board of India (SEBI) | Half-yearly Internal Audit of Stock Brokers and Credit Rating Agencies as prescribed by Securities Exchange Board of India (SEBI). |
| (xv) | Securities Exchange Board of India (SEBI) | Stock Brokers and Credit Rating Agencies as prescribed by Securities Exchange Board of India. |
| (xvi) | Telecom Regulatory Authority of India (TRAI) | Audit for Metering and Billing Accuracy – authorised to conduct audit for Telecom Regulatory Authority of India (TRAI). |
| (xvii) | Various State VAT Act/ Rules | Statutory Auditors under Value Added Tax Act of various States. |
| B | Certification Areas | |
| (i) | Companies Act, 2013 | Certifying e-forms which are to be filled by companies under Companies Act and Rules. |
| (ii) | Central Excise Act, 1944 | Certificate of Cost of production of captively consumed goods as per Rule 8 of Central Excise Act, 1944 in accordance with Cost Accounting Standard CAS – 4 issued by the Institute. |
| (iii) | Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 | Certificate for Average Cost of Transportation as per Rule 5 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000. |
| (iv) | Central Electricity Regulatory Commission (CERC) | Certification of various forms prescribed under the Central Electricity Regulatory Commission (CERC). |
| (v) | Customs Act, 1962 | Certificate towards the amount of duty paid on the materials used for the manufacture of exported goods as indicated in Forms DBK-I,II, IIA,III, IIIA under Customs Act, 1962. |
| (vi) | Directorate of Advertising and Visual Publicity (DAVP) | Certificate towards the authenticated figures of circulation, as per the Annexure XII of the DAVP guidelines representing a statement signed by the both publisher and Cost Accountant with their officials seals giving the details of newsprint and ink stored and consumed during the period. |
| (vii) | Fertilizer Industry Coordination Committee (FICC) | Certificate of product wise position of production dispatches stock etc. for the year (Annexure III–A) under FICC. |
| (viii) | Fertilizer Industry Coordination Committee (FICC) | Issuance of various certificates as prescribed by Fertilizer Industry Coordination Committee (FICC) in respect of certifying Cost Data for Subsidy Scheme, Transportation Claims, Escalation Claims and Equalize Freight Claims. |
| (ix) | Foreign Exchange Management Act, 1999 | Valuation Certificate under Notification No. FEMA.298/2014-RB: Foreign Exchange Management (Transfer of Issue of Security by a Person Resident Outside India) (Third Amendment) Regulations, 2014 dated 13th March, 2014. |
| (x) | Insurance Regulatory and Development Authority (IRDA) | Certification of Application for License and renewal thereof to act as Surveyor and Loss Assessor under Insurance Regulatory and Development Authority (IRDA) |
| (xi) | Ministry of Commerce and Industry | Issuance of various certificates under Foreign Trade Policy & Procedures 2015-20 and Aayat Niryat (Import and Export) Forms (ANF). Vide F.No.01/94/180/468-Appendices/AM12/PC4 dated 11th October 2012, Cost Accountants are also authorized to authenticate all forms and statements, wherever certification by Chartered Accountants is required, under Foreign Trade Policy & Procedures 2015-20 issued by the Ministry of Commerce and Industry. |
| (xii) | Ministry of Commerce and Industry | Certifying Performa CI & C2 under Anti–Dumping as prescribed by Ministry of Commerce & Industry. |
| (xiii) | Ministry of Commerce and Industry | Certifying Statement of cost of production for Anti- dumping petition to Government of India. |
| (xiv) | Ministry of Consumer Affairs, Food and Public Distribution | Annual utilization certificate under Incentive Scheme for New Sugar Factories and Expansion Projects vide Notification No. F.3 (4)/89-PC/Vol.IV of Ministry of Food Dated 28th February, 1997. |
| (xv) | Ministry of Corporate Affairs (MCA) | Valuation Certificate for Foreign Direct Investment (FDI) in Limited Liability Partnership (LLP) under Master Circular No. 15/2014-15 dated 1st July, 2014. |
| (xvi) | Ministry of Textile | Certificate of fulfillment of Hank Yarn obligation for Textile Industry and Textile Committee Cess – Monthly Return in Form – A. |
| (xvii) | National Pharmaceutical Pricing Authority (NPPA) | Certification of various Forms as mentioned in SECOND SCHEDULE of Drugs (Prices Control) Order, 1995; |
| (xviii) | Reserve Bank of India (RBI) | Compliance Certificate of Reserve Bank of India for Scheduled Banks/ Urban Development Banks/ Urban Co-operative Banks in respect of Consortium Arrangement / Multiple Banking Arrangements. |
| (xix) | Reserve Bank of India (RBI) | Valuation Certificate as per RBI Circular No.2006- 2007/224 DBOD.BP.BC No. 50 / 21.04.018/ 2006-07
dated January 4, 2007 for valuation of different classes of assets (e.g. land and building, plant and machinery, agricultural land, etc.) |
| (xx) | Rubber Board Rubber Rules, 1955 | Certifying half yearly return in Form ‘N’ for Quantity of Rubber purchased & consumed by manufacturers under rule 33 (f) of the Rubber Rules, 1955. |
| (xxi) | Telecom Regulatory Authority of India (TRAI) | Reporting and Audit for System on Accounting Separation- Certification Work Telecom Regulatory Authority of India (TRAI). |
| C | Companies Act, 2013 | |
| (i) | Companies (Cost Records and Audit) Rules, 2014 | As per Companies (Cost Records and Audit) Rules, 2014, the class of companies which also include foreign companies, are required to maintain “Cost Records”. Cost accountant in practice may assist the company to maintain the Cost Records as per the Companies (Cost Records and Audit) Rules, 2014. |
| (ii) | Section 2(38) | An expert who has the power or authority to issue a certificate in pursuance of any law for the time being in force. |
| (iii) | Section 7(1)(b) | Declaration in the prescribed form no. INC.8. form no.INC 14 that the memorandum and articles have been drawn as per the provisions and in conformity. |
| (iv) | Form DIR – 12 | Sections 7(1)(c), 168 & 170(2) and rule 17 of the Companies (Incorporation) Rules 2014 and 8, 15
& 18 of the Companies (Appointment and Qualification of Directors) Rules, 2014 – Particulars of appointment of Directors and the Key Managerial Personnel and the changes among them in form no. DIR 12. |
| (v) | Form INC – 14 | Declaration that the draft memorandum and articles of association have been drawn up in conformity with the provisions of section 8 in form No. INC.14. |
| (vi) | Form INC – 21 | Section 11(1)(a) read with Rule 24 of the Companies (Incorporation) Rules, 2014- Declaration prior to commencement of business or exercising borrowing powers in form No. INC 21. |
| (vii) | Form INC – 22 | Section 12(2) & (4) and Rule 25 and 27 of The Companies (Incorporation) Rules 2014- Notice of situation or change of situation of registered office in form no. INC 22. |
| (viii) | Form – PAS 3 | Section 39(4) and 42 (9) and Rule 12 and 14Companies (Prospectus and Allotment of Securities) Rules, 2014- Return of Allotment in form no. PAS 3. |
| (ix) | Form – SH7 | Section 64(1) and pursuant to Rule 15 of the Companies (Share Capital & Debentures) Rules, 2014 – Notice to Registrar of any alteration of share capital in form no. SH 7. |
| (x) | Form – CHG 9 | Sections 71(3), 77, 78 & 79 and pursuant to Section 384 read with 71(3), 77, 78 and 79 and Rule 3 of The Companies (Registration of charges) Rules 2014 Application for registration of creation or modification of charge for debentures or rectification of particulars filed in respect of creation or modification of charge for debentures in form no. CHG 9. |
| (xi) | Form – CHG 1 | Sections 77, 78 and 79 and pursuant to Section 384 read with 77, 78 and 79 and Rule 3(1) of the Companies (Registration of Charges) Rules 2014– Registration of creation, modification of charge (other than those related to debentures) |
| including particulars of modification of charge by Asset Reconstruction Company in terms of Securitization and Reconstruction of Finance Assets and Enforcement of Securities Act, 2002 (SARFAESI) in form no. CHG 1. | ||
| (xii) | Form – CHG 4 | Section 82(1) and Rule 8(1) of the Companies (Registration of charges) Rules 2014- Particulars of satisfaction of charges thereof in form no. CHG 4. |
| (xiii) | Form – MGT 14 | Section 94(1), 117(1) and section 192 – The Companies Act, 1956- Filing of resolutions and agreements to the Registrar in form no. MGT 14. |
| (xiv) | Section 137 | Under form no. AOC – 4 disclosures of related party transactions. |
| (xv) | Section 143 | Report to the Central Government if a fraud is being or has been committed against the company by officers or employees of the company. |
| (xvi) | Section 149(4) | Section 149 (4) read with Rule 5 of the Companies (Appointment and Qualification of Directors) Rules, 2014: Independent Director Possess skills, experience and knowledge in one or more fields inter alia finance to be an Independent Director. |
| (xvii) | Section 153 | Section 153 and & Rule 9(1) of The Companies (Appointment and Qualification of Directors) Rules, 2014 & Rule 10 of Limited Liability Partnership Rules, 2009: Digital verification of the Form DIR-3: Application for allotment of Director Identification Number |
| (xviii) | Section 196 | Section 196 read with Section 197 and Schedule V of the Companies Act, 2013 and pursuant to Rule 3 of the Companies (Appointment and Remuneration of Managerial Personnel) Rules 2014- Return of appointment of key managerial personnel in form no. MR 1 |
| (xix) | Section 196, 197, 200, 201(1), 203(1) | Section 196, 197, 200, 201(1), 203(1) and
Schedule V & Rule 7 of the Companies (Appointment and Remuneration of Managerial Personnel) Rules 2014- Form of application to the Central Government for approval of appointment and remuneration or increase in remuneration or waiver for excess or over payment to Managing Director or Whole Time Director or Manager and commission or remuneration to Directors in form no. MR 2. |
| (xx) | Section 232(7) | Declaration of compliance alongwith Statement to be filed with Registrar of Companies. |
| (xxi) | Section 247(1) | Eligible to apply for being registered as a valuer. |
| (xxii) | Section 259(1) | Appointment as Company Administrator by the tribunal. |
| (xxiii) | Section 275(1) | Appointment as Company liquidator for winding up of the Company. |
| (xxiv) | Section 366 | Application by a company for registration in Form No. URC–1. |
| (xxv) | Section 409(3) | Appointment as Technical person of Tribunal (15 years of experience is required) |
| (xxvi) | Section 432 | Appearance in the Tribunal for public examination of promoters/directors. |
| (xxvii) | Section 455(1) | Section 455(1) read with Rule 3 of The Companies (Miscellaneous) Rules, 2014 – Application to Registrar for obtaining the status of dormant company in form no. MSC 1 |
| (xxviii) | Section 455(5) | Section 455(5) and Rule 7 and 8 of the Companies (Miscellaneous) Rules, 2014- Return of dormant companies in form no. MSC 3. |
| (xxix) | Rule 5(2) | Nidhi Rules, 2014- Return of statutory compliances in form no. NDH 1. |
| (xxx) | Rule 5(3) | Nidhi Rules, 2014- Application for extension of time in form no. NDH 2. |
| (xxxi) | Rule 21 | Nidhi Rules, 2014- Half yearly return in form no. NDH 3. |
| (xxxii) | Rule 8(8) | As per Companies (Registration Offices and Fees) Rules, 2014, documents or form or application filed may contain a power of attorney issued to Cost Accountant. |
| (xxxiii) | Form GNL – 1 | Rule 12(2) of the companies (Registration offices and Fees) Rules, 2014- Form for filing an application with Registrar of Companies in form no. GNL 1. |
| (xxxiv) | Form GNL – 3 | Rule 12(3) of the Companies (Registration offices and Fees) Rules, 2014 – Particulars of person(s) or key managerial personnel charged or specified for the purpose of sub-clause (iii) or (iv) of clause 60 of Section 2 in form no. GNL 3. |
| (xxxv) | Rule 20(3)(ix) | Rule 20(3)(ix) of the Companies (Management and Administration) Rules, 2014: Scrutinizer for supervising the Voting through electronic means (e- voting) process. |
| (xxxvi) | Form INC – 28 | Rule 31 of Companies (Incorporation) Rules, 2014 – Notice of the order of the Court or any other competent authority in form no. INC – 28. |
| D | Other Statutory Work | |
| (i) | Calcutta High Court | Valuer: Members can now apply directly as ‘Valuer’ for empanelment of Calcutta High Court. |
| (ii) | Central Board of Direct Taxes (CBDT) | Central Board of Direct Taxes (CBDT): CBDT vide theirNotification no. S.O. 2670(E) recognized Cost Accountants as e-return intermediaries; |
| (iii) | Central Board of Excise and Customs (CBEC) | Accepting of services of the Cost Accountant’s may also be considered by the respective Commissionrates depending upon the extent of complexity of the cases as provided underCircular No.04/2006 dated 12th January, 2006modified and its inclusion in the assessed value as extended cost of transportation; |
| (iv) | Central Board of Excise and Customs (CBEC) | Audit of accounts of SEZ developer as directed by the Commissioner of Customs/Central Excise (refer Circular No. 52/2002-Customs dated 14th August, 2002) |
| (v) | Central Board of Excise and Customs (CBEC) | Certified Facilitation Centers (CFCs) – under ACES-CBEC Scheme: As per MOU with CBEC, Ministry of Finance, Cost Accountants in whole-time practice are authorized to set up Certified Facilitation Centers (CFCs) under Certified Facilitation Centre Scheme in filing various Excise and Service Tax Returns under the provisions of Central Excise Act and Service Tax Act; |
| (vi) | Central Board of Excise and Customs (CBEC) | Computation of freight of time chartered/daughter vessel and its inclusion in the assessed value as extended cost of transportation (refer Circular No.04/2006 dated 12th January, 2006). |
| (vii) | Central Board of Excise and Customs (CBEC) | Custom Broker: Central Board of Excise and Customs (CBEC) Amended Customs Brokers Licensing Regulations, 2013 and included the Cost Accountant qualification for Customs Brokers Examination to be held from the year 2017 onwards; |
| (viii) | Central Board of Excise and Customs (CBEC) | Ministry of Finance amended Circular No.18/2010 Customs dated 08.07.2010 vide Circular No 01/ 2012-Customs dated 5th January 2012 to authorize inter alia Cost Accountants to issue a certificate, certifying that burden of 4% CVD has not been passed on by the importers to any other person; |
| (ix) | Central Board of Excise and Customs (CBEC) | The Commissioner of Customs/Central Excise may direct the concerned developer to get his accounts audited by a Cost Accountant nominated by him in this behalf. The expenses of and incidental to such audit shall be borne by the concerned developer, vide Circular No. 52/2002-Customs dated 14th August, 2002; |
| (x) | Central Board of Excise and Customs (CBEC) | Under Rules 6 and 7 of the Customs and Central Excise Duties Drawback Rules, 1995, the exporters may be asked to furnish the purchase invoice as to the procurement of the raw hides/wet blue leather. They should also furnish a certificate inter alia from the Cost Accountant as to the consumption and cost of processing chemicals used for its processing and other incidental overhead charges incurred; |
| (xi) | Customs Act, 1962 | Certification of refund of additional duty of Customs on the goods imported for subsequent sale under Indian Customs Act; |
| (xii) | Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 | Valuation Certificate for Cost of goods produced for Captive Consumption, in accordance with Cost Accounting Standard CAS – 4 issued by the Institute, under Rule 8 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000; |
| (xiii) | Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 | Certificate for Average Cost of Transportation, in accordance with Cost Accounting Standard CAS – 5 issued by the Institute, under Rule 5 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000. |
| (xiv) | Customs Valuation (Determination of Value of Export Goods) Rules, 2007 | Under Rule 5 of Customs valuation (Determination of Value of Export Goods) Rules, 2007, the proper officer shall give due consideration to the cost- certificate issued by a Cost Accountant; |
| (xv) | Customs Act, 1962 | Under the Fixation of brand rate of Drawback without pre-verification – Simplified procedure Scheme, unless there are any special reasons, drawback rates are to be fixed without pre-verification of the date filed, (which should be duly verified by the applicant and Cost Accountant or Chartered Accountant or Chartered Engineers) and the exporter would be authorised by provisional brand rate letters issued by the Ministry to claim the drawback rate considered admissible from the concerned Customs House(s); |
| (xvi) | Co-operative Societies Act of various states | Cost Audit and Performance Audit of co-operative societies under the respective Co-operative Societies Act of West Bengal, Maharashtra, Karnataka, Punjab, and Delhi; |
| (xvii) | Indian Council of Arbitration | As Arbitrator: The Indian Council of Arbitration authorizes Cost Accountants and Cost Accounting Firms for empanelment in the panel of arbitrators under the category of financial experts; |
| (xviii) | Insolvency and Bankruptcy Code, 2016 | Regulation 5 and 9 of the Insolvency and Bankruptcy Board of India (Insolvency Professionals) Regulations, 2016 authorized to act as an Insolvency Professional as per the section 206 and 207 of the Insolvency and Bankruptcy Code, 2016; |
| E | Appearance as an Authorized Representative | |
| (i) | Companies Act, 2013 | a. Right to legal representation: Section 432 of the Companies Act 2013; |
| b. Rights of a party to appear before the Bench:Regulation 19(2) of Company Law Board Regulations, 1991; | ||
| (ii) | Competition Commission of India (CCI) | a. Appearance before Commission: Section
35 of the Competition (Amendment) Act, 2007; |
| b. Right to legal representation: Appeal to the Appellate Tribunal: Section 53(1) of the Competition (Amendment) Act, 2007; | ||
| (iii) | Central Board of Excise and Customs (CBEC) | a. Appearance by Authorized Representative: Section 35Q of the Central Excises Act, 1944; |
| b. Appearance by Authorized Representative: Section 146A of the Customs Act, 1962; | ||
| c. Appearance by Authorized Representative: Rule 2(c) of Customs, Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982; | ||
| (iv) | Central Electricity Regulatory Commission (CERC) | Authority to represent before the Commission: vide Notification No. 8/ (1)/99/CERC dated 27th August, 1999; |
| v) | Depositories Act, 1996 | Right to Legal Representations: Section 23C, Explanation (c) of Depositories Act, 1996; |
| vi) | Income Tax Act, 1961 | Appearance by Authorized Representative: Section 288 of the Income Tax Act 1961 read with Rule 50 of the Income Tax Rules, 1962; |
| vii) | Real Estate (Regulation and Development) Act, 2016 | Right to legal representation: Section 56 of the Real Estate (Regulation and Development) Act, 2016; |
| viii) | Securities Exchange Board of India (SEBI) | Right to Legal Representations: Clause 22C under Conditions for listing: Chapter IV of Listing of Securities; |
| ix) | Service Tax | Appearance by Authorized Representative: Section 96D (5) of the Service Tax Act 1994; |
| x) | Special Economic Zone (SEZ) | Rights of appellant to appear before the Board: Rule 61 of the Special Economic Zone Rules 2006; |
| xi) | Telecom Regulatory Authority of India (TRAI) | Right to Legal Representation before Appellate Tribunal as per Section 17 of TRAI Act, 1997; |
| xii) | Value Added Tax Acts/ Rules | Cost Accountants are authorized to appear before authorities under VAT Acts/ Rules of various State Government as per |
Cost Accountants in Employment:
As mentioned in the beginning, the Cost Accountants are most sought in the business world. There services are deemed vital in investment planning, profit planning, project management and overall managerial decision making process. Many members of the Institute are occupying the top positions in the organizations, as Chairman & Managing Director, Managing Director, Finance Director, Financial Controller, Chief Financial Officer (CFO), Cost Controller, Marketing Manager and Chief Internal Auditor etc.
Cost Accountants in Government Department:
Realising the importance of the profession of the Cost and Management Accountancy in the economic development of the nation, the Central Government has constituted an all-India cadre known as Indian Cost Accounts Service (ICoAS) at par with other Class-I services such as IAS, IFS etc. to advise the government in cost pricing and in framing the appropriate fiscal and tax policies.
Cost Accountants in Education:
University Grants Commission (UGC) has notified “UGC Regulations on Minimum Qualifications for Appointment of Teachers and Other Academic Staff in Universities and Colleges and Measures for the Maintenance of Standards in Higher Education, 2010 vide its Circular No. F.3-1/2009 dated 30th June 2010.
The Regulations prescribe the minimum qualification for appointment of teaching faculty in universities and colleges in the area of Management/ Business Administration. The qualifications specified for appointment of Assistant Professor, Associate Professor and Professor in the above area and Principal/Director/Head of the Institution include First Class Graduate and professionally qualified Cost Accountant among other qualifications and subject to other requirements including qualifying NET/SLET/SET as the minimum eligibility condition for recruitment and appointment of Assistant Professors.
Further Academic pursuits:
- A member of the Institute can get enrolled as a member of IMA USA.
- Recognised by the Academic Councils of many Universities in India for the purpose of admission to the Ph.D. courses in Commerce. Various Universities have recognized CMA qualification for registration as M.Phil. and Ph.D. candidates in commerce and allied disciplines.
- The MoU between CIMA (The Chartered Institute of Management Accountants), UK and The Institute of Cost Accountants of India introduces a new CIMA Professional Gateway examination (available from May 2009) for the students who have successfully completed the whole of the Institute’s professional examination, enabling a ‘fast track’ route into CIMA’s Strategic level examinations, final tests of professional competence and ultimately CIMA Membership.
- MOU between Indira Gandhi National Open University (IGNOU): As per MOU dated 11th July, 2008, IGNOU offers specialized B.Com and M.Com Programs for the students. The Students can simultaneously study the specialized B.Com (Financial & Cost Accounting) programme with the Institute’s Intermediate Course and specialized M.Com (Management Accounting & Financial Strategies) with the Institute’s Final Course. The details may be seen at Annexure-I.
[download id=”9737″]