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CMA Classes In Pune

CMA Classes In Pune

Submitted by • November 7, 2016

Who is a Cost Accountant?

A Cost Accountant (CMA/ICWA) is a professional accountant by virtue of his/her being a member of the professional body of accountants conducting the cost accountancy course.

Cost Accountants carry on professional practice as Cost Accountants either individually or as a firm (in partnership with other cost accountants). They are mostly found working as employees/consultants in organisations. Some carry on professional practice and work as employees/consultants in organisations.

Functions performed by Cost Accountants only

The law places certain conditions on the performance of certain functions. Where the law requires that a particular function be performed only by a certain professional, it should be so. Such functions are what we call statutory functions.

Under Sec 209(i) (d) of the Companies Act 1956 there are over 40 select industries where maintenance of cost accounting records is statutory. Under Sec 233 – B these records are to be got audi

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