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Cost and Management Accountants

The Institute of Cost & Management Accountants of Bangladesh

Why CMA?

CMAs (Cost and Management Accountants) are forward looking, unlike traditional accountants who focus on reporting past performance.

A CMA's role is geared towards assessing business possibilities, grasping opportunities and shaping the future of organizations. They will have the strategic insight to assess risk and make vital business decisions based on a robust understanding of the business environment.Cost and Management Accountants are typically qualified to engage in a wide variety of business CMAs (Cost and Management Accountants) are forward looking, unlike traditional accountants who focus on reporting past performance.

Cost and Management Accountants are typically qualified to engage in a wide variety of business - related activities such as:

  • Working across the business interpreting financial data for non-financial manager
  • Explaining the financial consequences of management decisions and suggesting possible courses of action
  • Advising managers on the financial and economic implications of project management
  • Making strategic decisions and formulating business strategies to create wealth and shareholder value
  • Monitoring spending and the effectiveness of financial control
  • Managing risk and business assurance
  • Cost determination and financial control
  • Evaluating existing financial information systems and suggesting improvements thereof
  • Conducting internal business audits and preparing periodic financial statements for managers
  • Explaining the impact of the competitive landscape.
  • CMAs can also be self-employed as practicing Cost and Management Accountants, Management Consultant, Cost Auditor, Tax Adviser, etc.
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CMAs combine a high level of financial and management expertise with excellent business acumen and decision-making skills. This makes them essential to every business in all sectors covering Industry, Commerce, Government, Semi Government, Autonomous Bodies, Public Sector and not-for-profit Organizations.

ICMAB Entry Criteria

The Institute of Cost and Management Accountants of Bangladesh (ICMAB) opens the door of studying prestigious cost and management accounting courses for HSC passed students for the first time from JULY-DECEMBER 2015 session. Now, the institute has widened the scope to cater the needs of the society in line with the international professional accounting organizations (PAOs). Such opportunity will help the institute to produce highly qualified and skilled professional accountants in a more focused way. Thus the institute has offered three different entry routes based on the previous academic achievements.
  1. Intermediate Entry Route (IER) – Applicable to HSC Passed Candidates
  2. Graduate Entry Route (GER) – Applicable to Graduated Candidates
  3. Professional Entry Route (PER) – Applicable to Candidates with Other Professional Designations

Specific minimum entry requirements are mentioned in following sections:

1. Intermediate Entry Route

Any student who has finished Higher Secondary School Certificate (H.S.C.) or ‘A’ Level or Equivalent Examinations are eligible to enter into prestigious Cost and Management Accountancy program as offered by the Institute of Cost and Management Accountants of Bangladesh through this route. The minimum entry criteria under IER are set as below:

a. With S.S.C or H.S.C. or Equivalent Examinations
Minimum total GPA required is 8.00.

b. With ‘O’ & ‘A’ Levels
‘O’ Level: Minimum 30 points at 5 subjects (excluding mother language)
‘A’ Level: Minimum 12 points at 3 subjects

Points Computation Legend:
Grade ‘A’: 10 Points
Grade ‘B’: 6 Points
Grade ‘C’: 4 Points

No point will be considered for Grades less than ‘C’

c. ‘O’ Level and H.S.C. or Equivalent Examinations
‘O’ Level: Minimum 30 points at 5 subjects (points to be computed as mention in b above)
H.S.C. or Equivalent Examinations: Minimum GPA is 4.00

2. Graduates Entry Route

This route is applicable to any aspiring graduated candidate who opts to attain the prestigious CMA designation. Graduates or Post- graduates in any discipline having minimum 06 (six) points from any recognized Board/Public University/ National University/ Private University/ Institute (as approved by University Grants Commission of Bangladesh).

Points will be determined as under:

3. Professional Entry Route

This entry route is applicable to the candidates having other professional designations from such Professional Accounting Organizations (PAOs) with whom ICMAB has entered into mutual recognition of degrees from time to time.

Admission Fees and Charges

i) First Time Admission Fees including Course Fee

ICMAB offers different entry routes. Under the new fee structure, entry fees are kept same with a slight difference in course fees due to varied subject requirements at different entry routes which is given below:

» Fees and Charges will depend on the level of entry

ii) Course Fees for each Level

After the initial entry, the students are required to pay only course fees at subsequent levels.Course fees given below are applicable for students under new (2015) curriculum only. Course fees for students under old curriculum shall remain unchanged.

Business Level (Only applicable to students entered through IER)

iii) Examination and Exemption Fees

A Student is required to pay Examination Fees for the subject(s), he wish to sit for the examination. Effective July 2015, the examination fee per subject for different levels are as follows:

Online Application:

To apply online, please visit:

Admission information: +880 1922 106742, +880 1979 369646
Technical support: +880 1970 367828
Exam Registration information: +88 01976 509054, +88 01972 101612

Contact Info:


The Institute of Cost and Management Accountants of Bangladesh (ICMAB)
ICMA Bhaban
Nilkhet, Dhaka-1205, Bangladesh
Phone: 88-02-9615460, 9611799, 9615477, 8628293,8615989
Fax: 88-02-58615703

For more contact info:


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