The Committee of Management Accounting is responsible for the continuing professional education of the qualified members, i.e. Chartered Accountants in respect of the following post-qualification courses:



 Both of above post qualification courses are open ONLY TO THE MEMBERS OF THE INSTITUTE and are intended to enable them to give a visible evidence of specialization in specific areas of their interest.

 Both of above two Post Qualification Courses have identical schemes as under:

 Part I - Examination in FOUR PAPERS relevant to the course divided into two groups.

Part II - Practical Training of two years in an organization approved by the respective Committee and submission of a dissertation on a selected subject.

A member eligible for the course can undertake both parts simultaneously or any part of the course at a time.

Procedure for Part – I:  A person who is a member of the Institute at the time of appearing is eligible for admission to the examination under Part I of the course. Dates, centers of the examination and last date for submission of the forms are notified in the Journal of the Institute about three months before the holding of the examinations. Applications for admission to the examination for each course are required to be made in a prescribed form, copies of which can be obtained from the Joint Secretary, Examination, The Institute of Chartered Accountants of India, ICAI Bhawan, C-1, Sector-I, NOIDA - 201301 (U.P.). Only application form is required to be filled up and submitted in time and there is no other requirement for registration for Part I of the Course.

Procedure for Part – II:  A member of the Institute can register himself for Part II (Practical Training) immediately on becoming a member of the Institute by submitting an application in the prescribed form with a Demand Draft for Rs.200 in favour of the Secretary, the Institute of Chartered Accountants of India. Practical training is on-the-job training for two years which can be undergone with commercial or industrial organisations both within and outside India having a paid-up capital of not less than Rs.25 lakhs or a turnover of Rs.5 crore. In deciding applications for registration, weightage is given to the position held by the candidate and the opportunities available to him for receiving the requisite type of training and experience in the organisation. The training may also be undergone in any government organisation, department of industrial undertaking, with or without the requirement of paid-up capital/turnover, as mentioned above, depending upon the type of the undertaking as well as involvement of the candidate in any research project conducted by the Institute of Chartered Accountants of India or by other Institutions as may be approved by the Committee from time to time.

Practical training may also be undergone in professional firms of Chartered Accountants and other consultancy firms in India and in firms of Public Accountants outside India. For this purpose, firms satisfying the following requirement may be considered suitable:

 i. The firm is having adequate assignments in the concerned area of specialization. For example, a partner in firm of Chartered Accountants can undergo practical training under Part II of Management Accounting Course, if his firm has adequate assignments relating to Management Accounting.

 ii. The candidate applying for registration of practical training is working on the assignments in that area of specialisation.

If a member is to undergo practical training with a firm of Public Accountants situated outside India, the partners of such a firm should belong to a recognised accounting body. Such an accounting body will have to be approved by the respective Committees conducting the course.

Considerations taken into account by the Committee in deciding applications for registration of practical training include:

  1. Type of experience that the candidate would be getting in the organization;
  2. Environment in the organisation and the facilities available for getting requisite experience;
  3. Candidate's desire to learn, urge to go behind the formalized procedure & seek out the rationale beyond methods and procedures; and
  4. Candidate's inclination to keep himself abreast of the developments taking place around him.


Admission Fees for the Examination – Part I

For One Group

Rs. 200/-

For Both Group

Rs. 400/-


Registration of Practical Training – Part II


Rs. 200/-




Rs. 300/-

Subject to changes from time to time by the Examination Department.

 Examination Subjects

The paper in which candidates for Management Accountancy and Corporate Management examinations be examined are given below:

Management Accountancy Course (MAC)

Group I

Paper 1 - Management Accounting and Decision Making

Paper 2 - Financial Management

Group II

Paper 3 - Economic Environment and General Management

Paper 4 - Systems Management

Corporate Management Course (CMC)

Group I

Paper 1 - Organisational Behaviour and Planning

Paper 2 - Management Control and Management

Group II

Paper 3 - Production and Productivity Management

Paper 4 - Marketing Management

Contact Us:

For getting the prospectus of the Post Qualification Courses, please send Rs.80/- (Rs.50/- plus Rs.30/- towards postage) by Demand Draft drawn in favor of the Secretary, The Institute of Chartered Accountants of India, Payable at New Delhi or may collect directly from the nearest Branch or Regional Council of the Institute by paying Rupees fifty in cash. 

For admission to the examination for each course in Part 1, examination form can be

obtained from the:

For Registration in Part II of the Post Qualification courses, candidates may send the prescribed form available in the prospectus at the following address:

Examination Department,

Institute of Chartered Accountants of India

C-1, Sector-1

NOIDA (U.P.) 201301

Telephone: 0120-3989398,3054836



Committee on Management Accounting,

The Institute of Chartered Accountants of India,

ICAI Bhawan, A-29, Sector -62,

 NOIDA (U.P.) 201309

Telephone : 0120-3045910

E-Mail: This email address is being protected from spambots. You need JavaScript enabled to view it.