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| alt = ICWAI | alt = ICWAI
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| logo = ICMAI Logo.png | logo =
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| volunteers = | volunteers =
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| members = 92,000 | members = 98,500
| students = 7,00,000 (Approx) | students = 7,50,000 (Approx)
| website = {{URL|https://www.icmai.in}} | website = {{URL|https://www.icmai.in}}
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'''The Institute of Cost Accountants of India''' ('''ICMAI'''), which was previously known as '''The Institute of Cost & Works Accountants of India''' ('''ICWAI''') is a ] in India. It is under the ] of ] of the ]. It has as its prime responsibility (by the Ministry of Corporate Affairs) to contribute to the cost and management accounting profession at the global level. '''The Institute of Cost Accountants of India''' ('''ICMAI'''), which was previously known as '''The Institute of Cost & Works Accountants of India''' ('''ICWAI''') is a ] in India. It is under the ] of the ] of the ]. It has as its prime responsibility (by the Ministry of Corporate Affairs) to contribute to the cost and management accounting profession at the global level.


== History == == History ==


The Institute of Cost Accountants of India was first formed as a registered limited company on 14 June 1944 as per the provisions of the Companies Act of 1913. Post Independence, the Institute got statutory recognition when the ] enacted "The Cost and Works Accountants Act, 1959" (Act No.23rd of 1959),<ref>{{cite web|url=http://www.mca.gov.in/Ministry/actsbills/pdf/Cost_and_works_Accountants_Act_1959.pdf |title=ICWAI Act on MCA website |access-date=30 July 2012}}</ref> a special act, on 28 May 1959 to accord statutory recognition to ICMAI (previously ICWAI) as an autonomous professional Institute. The Institute of Cost Accountants of India was first formed as a registered limited company on 14 June 1944 as per the provisions of the Companies Act of 1913. Post Independence, the Institute got statutory recognition when the ] enacted "The Cost and Works Accountants Act, 1959" (Act No.23rd of 1959),<ref>{{cite web|url=http://www.mca.gov.in/Ministry/actsbills/pdf/Cost_and_works_Accountants_Act_1959.pdf |title=ICWAI Act on MCA website |access-date=30 July 2012}}</ref> a special act, on 28 May 1959 to accord statutory recognition to ICMAI (previously ICWAI) as an autonomous professional Institute.


The CWA Amendment bill of 2011 was passed by both the Houses of Indian Parliament. ] and the ] on 12 December 2011 and assented by the president of India on 12 January 2012. The changes were published in the Official Gazette of India on 13 January 2012.<ref></ref> As of now, there are a total of 85,000 active members of ICMAI.<ref>{{Cite web |date=13 June 2023 |title=Official Notification by Institute of Cost Accountants of India to adopt the acronym 'ICMAI'. |url=https://icmai.in/upload/Institute/Notifications/Acronym_ICMAI_1306_23.pdf |website=ICMAI}}</ref> The CWA Amendment bill of 2011 was passed by both the Houses of Indian Parliament. ] and the ] on 12 December 2011 and assented by the president of India on 12 January 2012. The changes were published in the Official Gazette of India on 13 January 2012.<ref></ref> As of now, there are a total of 98,500 active members of ICMAI.<ref>{{Cite web |date=13 June 2023 |title=Official Notification by Institute of Cost Accountants of India to adopt the acronym 'ICMAI'. |url=https://icmai.in/upload/Institute/Notifications/Acronym_ICMAI_1306_23.pdf |website=ICMAI}}</ref>


== International affiliations == == International affiliations ==


The ICMAI is a Founding Member of the ] (IFAC),<ref>{{cite web|url=http://www.ifac.org/History/founding_member_bodies.php |title=Founding Members of IFAC in 1977 |publisher=Ifac.org |access-date=30 July 2012}}</ref> ] (CAPA)<ref>{{cite web |url=http://www.capa.com.my/section.cfm?id=24 |title=India |publisher=CAPA |access-date=30 July 2012 |url-status=dead |archive-url=https://web.archive.org/web/20120915140531/http://www.capa.com.my/section.cfm?id=24 |archive-date=15 September 2012 }}</ref> and ] (SAFA)<ref>{{cite web |url=http://www.esafa.org/About/MemberMain.aspx# |title=SAFA Member Institutions |publisher=SAFA|access-date=30 July 2012 |url-status=dead |archive-url=https://web.archive.org/web/20111009141024/http://www.esafa.org/About/MemberMain.aspx |archive-date=9 October 2011 }}</ref> and Associate member of ASEAN Federation of Accountants.<ref>http://www.afa-accountants.org/news-149-AFA%20Welcomes%20ICMAI%20as%20an%20AFA%20Associate%20Member.html</ref> ICMAI is also a member of the National Foundation of Corporate Governance (NFCG).<ref>{{cite web|author=Seemant Ahlawat |url=http://www.nfcgindia.org/aboutus.htm |title=Stakeholder in NFCG |publisher=Nfcgindia.org |date=1 October 2003 |access-date=30 July 2012}}</ref> The ICMAI is a Founding Member of the ] (IFAC),<ref>{{cite web|url=http://www.ifac.org/History/founding_member_bodies.php |title=Founding Members of IFAC in 1977 |publisher=Ifac.org |access-date=30 July 2012}}</ref> ] (CAPA)<ref>{{cite web |url=http://www.capa.com.my/section.cfm?id=24 |title=India |publisher=CAPA |access-date=30 July 2012 |url-status=dead |archive-url=https://web.archive.org/web/20120915140531/http://www.capa.com.my/section.cfm?id=24 |archive-date=15 September 2012 }}</ref> and ] (SAFA)<ref>{{cite web |url=http://www.esafa.org/About/MemberMain.aspx# |title=SAFA Member Institutions |publisher=SAFA|access-date=30 July 2012 |url-status=dead |archive-url=https://web.archive.org/web/20111009141024/http://www.esafa.org/About/MemberMain.aspx |archive-date=9 October 2011 }}</ref> and Associate member of ASEAN Federation of Accountants.<ref>{{cite web | url=http://www.afa-accountants.org/news-149-AFA%20Welcomes%20ICMAI%20as%20an%20AFA%20Associate%20Member.html | title=ASEAN Federation of Accountants (AFA) }}</ref> ICMAI is also a member of the National Foundation of Corporate Governance (NFCG).<ref>{{cite web|author=Seemant Ahlawat |url=http://www.nfcgindia.org/aboutus.htm |title=Stakeholder in NFCG |publisher=Nfcgindia.org |date=1 October 2003 |access-date=30 July 2012}}</ref>


== Qualification and syllabus == == Qualification and syllabus ==


] ]
This is the primary qualification of the ICMAI following completion of up to three levels (Foundation, Intermediate, and Final) examinations<ref></ref> and three years of practical training<ref></ref> in areas like Management Accounting, Cost Accounting, Financial Accounting, Taxation, Cost audits, GST audits, Internal audit, Corporate laws, etc. and enables an individual to become a CMA (Cost & Management Accountant). This is the primary qualification of the ICMAI following completion of up to three levels (Foundation, Intermediate, and Final) examinations<ref></ref> and three years of practical training<ref></ref> in areas like Management Accounting, Cost Accounting, Financial Accounting, Taxation, Cost audits, GST audits, Internal audit, Corporate laws, etc. and enables an individual to become a CMA (Cost & Management Accountant).


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* Examinations are held twice a year, in June and December, in various examination centers in India and overseas centers. The results are declared in August and February for the June term and December term exams respectively.<ref></ref> * Examinations are held twice a year, in June and December, in various examination centers in India and overseas centers. The results are declared in August and February for the June term and December term exams respectively.<ref></ref>


== Notable alumni == ==Notable Alumni==
{| class="wikitable"
*], ], Management Advisor
|+
*], Finance Secretary, Government of India<ref>{{Cite web |url=https://supremo.nic.in/ERSheetHtml.aspx?OffIDErhtml=14436&PageId= |title=Archived copy |access-date=11 November 2019 |archive-date=26 August 2018 |archive-url=https://web.archive.org/web/20180826123502/https://supremo.nic.in/ERSheetHtml.aspx?OffIDErhtml=14436&PageId= |url-status=dead }}</ref>
|-
*], former CEO, ]
! Name!! Position !! Organization
*], Professor, ]
|-
*], executive director of ]
| ]|| Former ]|| ]
*], Entrepreneur
|-
*], Professor
| ]|| Former CEO || ]
*], Musician
|-
*]
| ]|| Professor || ]
*], Finance Secretary, Government of India
|-
*], IPS, Government of India
| ]|| ], Management Advisor ||
*], Chairman & Managing Director, ]
|-
| ]|| Executive Director || ]
|-
| ]|| ], Entrepreneur || ]
|-
| rowspan="2" | ]|| Professor, Ex-Director ||]
|-
|Professor
|]
]
|-
| ]|| Musician ||
|-
| ], || ]|| ]
|-
| ] (])|| Director General || ]
|-
|P. Vasudevan
|Executive Director
|]
|-
|Sundararaman Ramamurthy
|Managing Director & Chief Executive Officer
|]
|-
| Pradip Kumar Das || Chairman & Managing Director || ]
|-
| Pomila Jaspal || Director(Finance) || ]
|-
| Jaikumar Srinivasan || Director (Finance & HR) || ]
|-
| Rajendra Prasad Goyal || Chairman & Managing Director and Director (Finance) || ]
|-
| Parminder Chopra || Chairman & Managing Director
|]
|-
| Prasanna Tantri || Independent Director || ]
|-
| G Ravisankar || Director (Finance) || ]
|-
| Mukesh Agrawal || Director (Finance) || ]
|-
| Anil Kumar Tulsiani || Director (Finance) || ]
|-
| C.B. Ananthakrishnan || Director (Finance) & CFO with Addl. Charge of Chairman and Managing Director || ]
|-
| Anil Jerath || Director (Finance) || ]
|-
| Rajendra Kumar Parakh || Director (Finance) || ]
|-
| Sanjeev Singhal || Chairman & Managing Director and Director (Finance) || ]
|-
| Rakesh Kumar Jain || Director (Finance) || ]
|-
| Sanjay Jindal || Director (Finance) || ]
|-
| Baldev kaur Sokhey || Director (Finance) || ]
|-
| D Guhan || Director (Finance) || ]
|-
| Amitava Mukherjee || Chairman & Managing Director and Director (Finance) || ]
|-
| Krishna Gopal Agarwal || Director (Finance) || ]
|-
| Ragini Advani || Director (Finance) || ]
|-
| Ramesh Chandra Joshi || Director (Finance) || ]
|-
| Anuj Kumar || Director (Finance) || ]
|-
| R.K Dash || Director (Finance) || ]
|-
| Sunil Shivaling Bagi || Director (Finance) || ]
|-
| Lokesh Kumar Aggarwal || Director (Finance) || ]
|-
| Rajeev Shrivastava || Director (Finance) || ]
|-
| Hira Nand || Director (Finance) || ]
|-
| Gaurav Gulati || Director (Finance) || ]
|-
| Prasanna Kumar Acharya || Director (Finance) || ]
|-
| Anupam Agarwal || Director (Finance) || ]
|-
| Ajay Agarwal || Director (Finance) || ]
|-
| C I Acharya || Director (Finance) || ]
|-
| G Srinivasan || Director (Finance) || ]
|-
| Sarada Bhusham Mohanty || Director (Finance) || ]
|-
| Rajneesh Jain || Chief Financial Officer || ]
|-
| R. Shankar Raman || President, Whole-time Director & CFO || ]
|-
| Vasudeva Maipady || Chief Financial Officer || ]
|-
| Dr. Devesh Prakash || Financial Accounting & Advisory Services Partner || ]
|-
|Sujata Guhathakurta
|Senior Executive Vice President & Head Debt Capital Market
|]
|-
|Santosh Dalvi
|Partner & Deputy Head of Indirect Taxes
|]
|-
|Suresh Manglani
|Chief Executive Officer
|Adani Gas Ltd
|-
|Subhasri Sriram
|Director
|]
|-
|Srividya Gopal
|Managing Director & Southeast Asia Leader, Valuation Advisory Services
|] Singapore
|-
|Pawan Kumar (])
|Chief Advisor Cost
|], ]
|-
|Manikumar S
|Director
|]
|-
|Arun Ramnathan
|Part time Chairman
|]
|-
|Parag Sharma
|Joint Managing Director & Chief Financial Officer
|]
|-
|Jyoti Saraph
|Director (Finance)
|] India
|-
|Sanjay Mehrotra
|Director (Finance)
|]
|-
|Shilpa Joshi
|Whole-Time Director & Chief Financial Officer
|]
|-
|Sanjay Kallapur
|Professor
|]
|-
|Geeta Sharma
|Director (Finance)
|]
|-
|Kedar Upadhye
|Chief Financial Office
|]
|-
|Biranchi Narayan Sahoo
|Executive Director
|]
|-
|Sanjeev Mantri
|Managing Director & Chief Executive Officer
|]
|-
|Ashok Patra
|Director (Finance)
|]
|-
|Monaz Noble
|Non-Executive & Non-Independent Director
|]
|-
| rowspan="2" |D. Sundaram
|Lead Independent Director
|]
|-
|Vice Chairman & Managing Director
|TVS Capital Funds Ltd
|-
|VN Iyer
|Group CFO
|]
]
|-
|Sudha Pai
|CFO
|]
|-
|Shyam Bhartia
|Founder & Chairman
|]
|-
|Anil Sardana
|Managing Director & Chief Executive Officer
|]
|}


== References == == References ==

Latest revision as of 07:07, 19 August 2024

National Professional Cost and Management Accounting body in India
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Institute of Cost Accountants of India
AbbreviationICMAI
Formation28 May 1959; 65 years ago (1959-05-28)
Legal statusActive
HeadquartersCMA Bhawan, 12 Sudder Street, Kolkata – 700016 India Kolkata, India
Coordinates22°33′29″N 88°21′13″E / 22.558103°N 88.353672°E / 22.558103; 88.353672
Region India
Members98,500
PresidentCMA Ashwinkumar G. Dalwadi
Vice PresidentCMA Bibhuti Bhusan Nayak
SecretaryCMA Kaushik Banerjee
Parent organizationMinistry of Corporate Affairs, Government of India
Students7,50,000 (Approx)
Websitewww.icmai.in
Formerly calledThe Institute of Cost & Works Accountants of India

The Institute of Cost Accountants of India (ICMAI), which was previously known as The Institute of Cost & Works Accountants of India (ICWAI) is a professional accountancy body in India. It is under the ownership of the Ministry of Corporate Affairs of the Government of India. It has as its prime responsibility (by the Ministry of Corporate Affairs) to contribute to the cost and management accounting profession at the global level.

History

The Institute of Cost Accountants of India was first formed as a registered limited company on 14 June 1944 as per the provisions of the Companies Act of 1913. Post Independence, the Institute got statutory recognition when the Parliament of India enacted "The Cost and Works Accountants Act, 1959" (Act No.23rd of 1959), a special act, on 28 May 1959 to accord statutory recognition to ICMAI (previously ICWAI) as an autonomous professional Institute.

The CWA Amendment bill of 2011 was passed by both the Houses of Indian Parliament. Lok Sabha and the Rajya Sabha on 12 December 2011 and assented by the president of India on 12 January 2012. The changes were published in the Official Gazette of India on 13 January 2012. As of now, there are a total of 98,500 active members of ICMAI.

International affiliations

The ICMAI is a Founding Member of the International Federation of Accountants (IFAC), Confederation of Asian and Pacific Accountants (CAPA) and South Asian Federation of Accountants (SAFA) and Associate member of ASEAN Federation of Accountants. ICMAI is also a member of the National Foundation of Corporate Governance (NFCG).

Qualification and syllabus

CMA Logo for exclusive use by Indian CMAs

This is the primary qualification of the ICMAI following completion of up to three levels (Foundation, Intermediate, and Final) examinations and three years of practical training in areas like Management Accounting, Cost Accounting, Financial Accounting, Taxation, Cost audits, GST audits, Internal audit, Corporate laws, etc. and enables an individual to become a CMA (Cost & Management Accountant).

  • The institute has introduced new Syllabus 2022 which fulfills the requirements of the New Education Policy, 2020 and has increased the level of skill development and improved Course Learning objectives
  • The old syllabus was introduced in August 2016 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, and Operations Management, etc.
  • Students who have passed the degree examination of any recognized university or equivalent are eligible for admission directly to the Intermediate Level.
  • Paper-wise exemptions on the basis of reciprocal arrangement are available to students who have passed Institute of Company Secretaries of India Final Examinations.
  • Examinations are held twice a year, in June and December, in various examination centers in India and overseas centers. The results are declared in August and February for the June term and December term exams respectively.

Notable Alumni

Name Position Organization
Subhash Chandra Garg Former Finance Secretary Government of India
Chanda Kochhar Former CEO ICICI Bank
J Ramachandran Professor IIMB
Mrityunjay Athreya Padma Bhushan, Management Advisor
P. K. Mukherjee Executive Director Sesa Sterlite Limited
Kailasam Raghavendra Rao Padma Shri, Entrepreneur Orchid Chemicals & Pharmaceuticals Limited
B. B. Chakrabarti Professor, Ex-Director Indian Institute of Management Ranchi
Professor Indian Institute of Management Calcutta

Indian Institute of Management Sirmaur

G. J. R. Krishnan Musician
T. V. Somanathan, Finance Secretary Government of India
Sadanand Date (IPS) Director General National Investigation Agency
P. Vasudevan Executive Director Reserve Bank of India
Sundararaman Ramamurthy Managing Director & Chief Executive Officer Bombay Stock Exchange
Pradip Kumar Das Chairman & Managing Director Indian Renewable Energy Development Agency
Pomila Jaspal Director(Finance) Oil and Natural Gas Corporation
Jaikumar Srinivasan Director (Finance & HR) NTPC Limited
Rajendra Prasad Goyal Chairman & Managing Director and Director (Finance) NHPC
Parminder Chopra Chairman & Managing Director Power Finance Corporation
Prasanna Tantri Independent Director Power Finance Corporation
G Ravisankar Director (Finance) Power Grid Corporation of India
Mukesh Agrawal Director (Finance) Coal India Limited
Anil Kumar Tulsiani Director (Finance) Steel Authority of India Limited
C.B. Ananthakrishnan Director (Finance) & CFO with Addl. Charge of Chairman and Managing Director Hindustan Aeronautics Limited
Anil Jerath Director (Finance) BEML
Rajendra Kumar Parakh Director (Finance) Electronics Corporation of India Limited
Sanjeev Singhal Chairman & Managing Director and Director (Finance) Mazagon Dock Shipbuilders
Rakesh Kumar Jain Director (Finance) GAIL
Sanjay Jindal Director (Finance) Engineers India
Baldev kaur Sokhey Director (Finance) NBCC (India) Limited
D Guhan Director (Finance) Housing and Urban Development Corporation
Amitava Mukherjee Chairman & Managing Director and Director (Finance) National Mineral Development Corporation
Krishna Gopal Agarwal Director (Finance) Rail India Technical and Economic Service
Ragini Advani Director (Finance) Ircon International
Ramesh Chandra Joshi Director (Finance) National Aluminium Company
Anuj Kumar Director (Finance) Central Warehousing Corporation
R.K Dash Director (Finance) Garden Reach Shipbuilders & Engineers
Sunil Shivaling Bagi Director (Finance) Goa Shipyard
Lokesh Kumar Aggarwal Director (Finance) India Tourism Development Corporation
Rajeev Shrivastava Director (Finance) Indian Telephone Industries Limited
Hira Nand Director (Finance) National Fertilizers Limited
Gaurav Gulati Director (Finance) National Small Industries Corporation
Prasanna Kumar Acharya Director (Finance) NLC India Limited
Anupam Agarwal Director (Finance) Ongc Videsh
Ajay Agarwal Director (Finance) Security Printing and Minting Corporation of India
C I Acharya Director (Finance) Shipping Corporation of India
G Srinivasan Director (Finance) South Eastern Coalfields
Sarada Bhusham Mohanty Director (Finance) Uranium Corporation of India
Rajneesh Jain Chief Financial Officer Reliance Jio Infocomm Limited
R. Shankar Raman President, Whole-time Director & CFO Larsen & Toubro
Vasudeva Maipady Chief Financial Officer Infosys BPM
Dr. Devesh Prakash Financial Accounting & Advisory Services Partner EY India
Sujata Guhathakurta Senior Executive Vice President & Head Debt Capital Market Kotak Mahindra Bank
Santosh Dalvi Partner & Deputy Head of Indirect Taxes KPMG India
Suresh Manglani Chief Executive Officer Adani Gas Ltd
Subhasri Sriram Director Shriram Life Insurance
Srividya Gopal Managing Director & Southeast Asia Leader, Valuation Advisory Services Kroll Singapore
Pawan Kumar (ICoAS) Chief Advisor Cost Ministry of Finance, Government of India
Manikumar S Director SIDBI
Arun Ramnathan Part time Chairman Equitas Small Finance Bank
Parag Sharma Joint Managing Director & Chief Financial Officer Shriram Finance
Jyoti Saraph Director (Finance) Abbott India
Sanjay Mehrotra Director (Finance) Power System Operation Corporation
Shilpa Joshi Whole-Time Director & Chief Financial Officer Novartis India
Sanjay Kallapur Professor Indian School of Business
Geeta Sharma Director (Finance) HLL Lifecare
Kedar Upadhye Chief Financial Office Biocon Biologics
Biranchi Narayan Sahoo Executive Director Securities and Exchange Board of India
Sanjeev Mantri Managing Director & Chief Executive Officer ICICI Lombard
Ashok Patra Director (Finance) Projects and Development India Limited
Monaz Noble Non-Executive & Non-Independent Director Novartis India
D. Sundaram Lead Independent Director Infosys
Vice Chairman & Managing Director TVS Capital Funds Ltd
VN Iyer Group CFO Blue Dart Express Ltd

Blue Dart Aviation Ltd

Sudha Pai CFO Blue Dart Express Ltd
Shyam Bhartia Founder & Chairman Jubilant Bhartia Group
Anil Sardana Managing Director & Chief Executive Officer Adani Transmission Ltd

References

  1. "ICWAI Act on MCA website" (PDF). Retrieved 30 July 2012.
  2. Official Gazette ICWAI to ICMAI
  3. "Official Notification by Institute of Cost Accountants of India to adopt the acronym 'ICMAI'" (PDF). ICMAI. 13 June 2023.
  4. "Founding Members of IFAC in 1977". Ifac.org. Retrieved 30 July 2012.
  5. "India". CAPA. Archived from the original on 15 September 2012. Retrieved 30 July 2012.
  6. "SAFA Member Institutions". SAFA. Archived from the original on 9 October 2011. Retrieved 30 July 2012.
  7. "ASEAN Federation of Accountants (AFA)".
  8. Seemant Ahlawat (1 October 2003). "Stakeholder in NFCG". Nfcgindia.org. Retrieved 30 July 2012.
  9. Present Syllabus of ICMAI
  10. new practical training scheme
  11. "Studies".
  12. "Welcome to the Institute of Cost Accountants of India Website ::Students | Exemptions | for Various Qualification". Archived from the original on 25 April 2013. Retrieved 25 April 2013.
  13. ICMAI Examination
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