One of the remarkable professions in the field of business is accounting which under any circumstances unsusceptible to any crisis which normally grips business. The profession of cost accountant plays a significant role in the business today. In fact, the relevancy of this professional in the field of commerce is burgeoning. A few years the profession of accounting was exclusively ruled by chartered accountant pave the way to cost accountant at considerable level due to various regulatory changes in the domain of business/ corporate laws.

Cost accountant is a statutory professional who is recognized on par with chartered accountant. The government of India would make changes in the provisions of income tax laws to incorporate cost accountants to do income tax audit. Thus cost accountant would be able to audit income tax like chartered accountant. There are three levels in the course of cost accountancy.

Foundation level/ CAT After the completion of plus two/ appearing is eligible to write the foundation level of CMA which comprised of 4 subjects with 2 subjects in objective mode and the rest 2 subjects in descriptive mode. The exam normally conducts in the month of June and December every year. Last date for registration is December 31 for the June exam and July 31 for December exam.

Intermediate A student who passed intermediate exam can appear for an intermediate exam which again consists of 8 subjects
divided into two groups. Once registration for intermediate is complete student can write exam after eight months of study. Registration for intermediate is 30th June for the December exam and December 30 for the June exam.

Final Once intermediate is passed a student can appear for the final exam. Along with final, a student must enroll himself for articles with a practicing cost accountant for a period of 11 months in-between he/ she can appear for the final exam which comprised of 8 subjects. Exam normally conducted in the month of May and November.

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