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The Institute of Cost & Management Accountants of Pakistan (ICMAP) is a professional body offering qualification and training in management accountancy and providing ongoing support for the members. The Institute of Cost & Management Accountants of Pakistan was established in 1951 and was granted statutory status under the Cost and Management Accountants Act, 1966 for the regulation of the profession of Cost and Management Accounting. ICMAP is a member of International Federation of Accountants (IFAC), International Accounting Standards Board (IASB), Confederation of Asian and Pacific Accountants (CAPA) and South Asian Federation of Accountants (SAFA). ICMAP is the sole provider of cost and management accounting education, training and professional certification in Pakistan. The institute has earned reputation both nationally and internationally for its high standard in imparting education and testing. The Institute has been meeting an important human resource need through a steady flow of professional accountants to occupy leading positions in the corporate world. The Management Accountants produced by the Institute, have met the requirements of the industry over the years and performed creditably in the assigned roles. Today, more than 60% ICMAP Members occupy top to middle management positions in industry, financial institutions, consultancy firms etc., as Chief Executive Officers, Managing Directors, Chairpersons, General Managers, Controllers, Directors of Finance, Company Secretaries, etc. Cost Audit The Institute's Members are eligible to conduct cost audit in required industries in Pakistan . Cost Audit handbook issued by the institute and (Audit of Cost Accounts) Rules, 1998 issued by Securities and Exchange Commission of Pakistan (SECP) provide complete guidelines in this regard. ICMAP issues Certificate of Practice (COP) to practice as cost and Management accountant and conduct cost audit in Pakistan. SECP requires cost audit to be conducted in the following areas: 1. Vegetable Ghee and Cooking Oil Companies (1990). 2. Cement Companies (1994). 3. Sugar Companies (2001). 4. Fertilizer Companies (2008). 5. Thermal Energy Companies (2008). 6. Petroleum Companies (2008). 7. Natural Gas Companies (2008). 8. Polyester Fiber Companies (2008). 9. Chemical Fertilizer Companies (2012). 10. Pharmaceutical Industry (2013) Publications ICMAP issues a monthly journal "Management Accountant". In addition, ICMAP issues news letters about events of ICMAP, research letters and technical papers about latest developments made by institute in relative fields. On 1 September 2001, ICMAP Issued (Cost Audit Handbook ) for the guidance of Cost Audit in Pakistan. Research A Research Department was established in the year 1989 with the goals to Complement the Research Committee's work, Streamline the Institute's research activities and Increase the frequency and scope of research studies. In May 2007, the National Council decided to merge the former "Quality Assurance & Ethics Committee" with the "Research & Technical Committee". Hence, the present nomenclature "Research, Quality Assurance & Ethics Committee". Additional responsibility for developing "Quality Assurance" framework and "Code of Ethics" for the members of the Institute have been assigned to Research Committee. "To Conduct Research" is one of the core objectives of Institute, as defined in 'ICMAP's Mission statement'. The core activities of the Research Department are as follows: * To identify potential areas of research and make strategic plans to pursue research projects. * To carry out research studies on topics of professional Interest * To develop Cost Accounting Guidelines for Industries * To update members on professional developments, particularly for practicing members. * To develop expert comments on IFAC/IASB Exposure Drafts in consultation with members. Related Links http://www.ifac.org/ http://www.esafa.org/ http://www.icab-bd.org/ http://www.icmab.org.bd/ http://www.myicwai.com/ http://www.fbr.gov.pk/ http://www.secp.gov.pk/ http://www.sbp.org.pk/ http://www.pipfa.org.pk/ http://www.finance.gov.pk/ http://www.cimaglobal.com/ http://www.iasb.org/ http://www.capa.com.my/ http://www.cma-foundation.org/ == References == 〔 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Institute of Cost and Management Accountants of Pakistan」の詳細全文を読む スポンサード リンク
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