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Hi Renju
A candidate who is a qualified CS and take admission in CMA(ICWA).For such candidates foundation examination is exempted and they need to register for CMA inter. ICWA institute is providing exemptions in paper in intermediate and final level.Below you can find detailed details.
1. Qualification-based RECIPROCAL EXEMPTION SCHEME under Syllabus 2012 between the Institute of Cost Accountants of India and the Institute of Company Secretaries of India
Exemption to ICSI passed candidates from papers of the Institute of Cost Accountants of India Exemption to the Institute of Cost Accountants of India passed candidates from papers of ICSI
Foundation course Full exemption Foundation Program-Full exemption
Intermediate course Executive Programme
Group 1, Paper 7 : Direct Taxation Module 1, Paper 2: Cost and Management Accounting
Group 1, Paper 8: Cost Accounting and Financial Management Module 1, Paper 4: Tax Laws and Practice
Group 2, Paper 12: Company Accounts and Audit Module 2, Paper 5 : Company Accounts and Auditing Practices
Final Course Professional Programme
Group 3 Paper 13: Corporate Laws & Compliance Module 1, Paper 1: Advanced Company Law & Practice
Group 3 Paper 14:Advanced Financial Management Module 2, Paper 5 : Financial, Treasury and Forex Management
Group 3, Paper 16: Tax Management and Practice Module 3, Paper 7 : Advanced Tax Laws and Practice
Further, the subject exemption fee for each paper is fixed at Rs.1,000/- (Rupees One Thousand only ).