Quick Summary
CMA (Cost and Management Accountant) handles cost audit and cost records.
Cost Accountant or CMA is a member of Institute of Cost Accountants of India (ICAI-CMA). They conduct cost audits, maintain cost records, and provide cost management advisory services.
Key Points
- Member of ICAI-CMA
- Cost audit authority
- Cost records maintenance
- Management accounting
- Earlier called ICWA