The final level of certification offered by the Institute of Cost Accountants of India is the Cost and Management Accounting Final Exam (ICAI). The goal of the final exam is to gauge the candidates' practical application of their theoretical knowledge and skills in the areas of cost and management accounting.
Two groups of four papers each make up the final exam.The papers in each group are as follows:
Corporate Laws and Compliance
Strategic Financial Management
Strategic Cost Management and Performance Evaluation
Advanced Direct Tax Laws and International Taxation
Corporate Financial Reporting
Cost and Management Audit
Indirect Tax Laws and Practice
Candidates must have completed the intermediate level of the course and the necessary training in accordance with ICAI norms in order to sit for the final exam. A valid admission card for the exam and registration with the ICAI are also requirements for candidates.
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