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The question 'Does aluminum really cause the disease of Alzheimer's?' could be more accurately re-stated as 'Could exposure to aluminum cause Alzheimer's disease and could a causal link even be proven?' simply because aluminum is such a pervasive element in modern life, it's practically impossible to pinpoint frequency, duration and dosage of exposure at the individual level, let alone establish a cause-and-effect linkage between this one element, aluminum, on the one hand, and a complex, obviously multi-factorial disease such as Alzheimer's (AD) on the other hand. Simply, conclusive data's lacking. Rather epidemiological support of link between cumulative aluminum exposure and correlative risk of developing AD is confusing and inconclusive.This answerOutlines some basic facts about aluminum as it pertains to degree and variety of biological exposure.Summarizes conclusions from some recent meta-analyses, and systematic and umbrella reviews on the link between Aluminum and AD.Aluminum’s Pervasive in Human Foods, Daily Use Products and EnvironmentThird only to oxygen and silicon in its prevalence, aluminum is estimated the most abundant metal in the Earth's crust (1). Although there's as yet no evidence it is metabolized or even metabolizable by living things, its exponential industrial use from mid-20th century onwards has likewise exponentially increased human exposure to it. Though since the early 1970s, the pervasive soda can is a poster child of such use, it's far from the only one since aluminum has now become ubiquitous in not just human food and drinks but also in construction and the aircraft industry. After all, industrial aluminum use is pervasive, being used in everything from water treatment to generate drinking water to cosmetics, food, medical use and vaccines (see sequentially below from 1, 2),'The largest markets for aluminium metal and its alloys are in transportation, building and construction, packaging and in electrical equipment. Transportation uses are one of the fastest growing areas for aluminium use. Aluminium powders are used in pigments and paints, fuel additives, explosives and propellants. Aluminium oxides are used as food additives and in the manufacture of, for example, abrasives, refractories, ceramics, electrical insulators, catalysts, paper, spark plugs, light bulbs, artificial gems, alloys, glass and heat resistant fibres. Aluminium hydroxide is used widely in pharmaceutical and personal care products. Food related uses of aluminium compounds include preservatives, fillers, colouring agents, anti-caking agents, emulsifiers and baking powders; soybased infant formula can contain aluminium. Natural aluminium minerals especially bentonite and zeolite are used in water purification, sugar refining, brewing and paper industries.'Source of ingested aluminum is thus either natural, or through food and drug additives and daily use products, which constitute both consumer as well as occupational exposure (in the form of work in aluminum production and user industries).Natural: from its presence in foods grown in aluminum-containing soils. This can vary widely since aluminum compounds are more soluble in low pH soil, which is often the consequence of acid rain. This in turn increases aluminum content in plants animals and surface water (1, 3). Drinking water is another source since Flocculation - Wikipedia, a commonly used water treatment process, uses aluminum salts (1, 2), though the concentration is estimated low, <0.2mg/liter (4).Food and drug additives: With regard to aluminum in foods, starting sometime in the late 19th century and progressively more so since the mid-20th century, large-scale industrial food production the world over has enabled the abrupt and dramatic switch from a largely unprocessed to processed diet, the so-called 'Western' diet. Doing so has only increased aluminum bioavailability, especially human oral exposure. Such additives are found in dairy (milk, processed cheese, yogurt), staples (cereals, flours, grains), sweets (sugar, jams, jellies, baking sodas, powdered or crystalline dessert products (1, 2, 4). Use in food thus ranges from anticaking agents to buffers, emulsifying agents, firming agents, leavening agents, neutralizing agents and texturizers (2, see below from 4).While diet-based aluminum consumption is estimated to be ~10mg/day, over-the-counter drugs such as analgesics and antacids can increase this by several grams per day (5). Aluminum hydroxide for example is a common antacid ingredient that helps neutralize stomach acid while aluminum in antacids helps increase bioavailability of the active ingredient which is typically poorly soluble in the stomach's acidic environment (4).Daily use products: Cosmetics (perspirants, sunscreens, lotions, pigments), cookware, packaging are aluminum-containing daily use products. Aluminum's heat conductivity explains its pervasive presence in cookware. Leaching from cookware and packaging is estimated to add 2 to 4mg of aluminum per day in food, representing ~20% of daily aluminum intake (6, 7, 8).Estimated daily exposure between countries varies as much as 4-to 8-fold (see below from 4). This makes the task of estimating cumulative exposure in epidemiological studies attempting to discern a link between aluminum and AD or any other disease all the more challenging.Aluminum and Alzheimer's Disease (AD): Conclusions from Meta-analyses, & Systematic and Umbrella ReviewsAlzheimer's disease is classified as either the less frequent familial (1 to 5%) or the far more prevalent late-onset AD (LOAD), which is presumed the outcome of complex genetic, epigenetic and environmental interactions. Since hereditary factors fail to explain most AD cases, environmental factors have become prime research focus.Aluminum emerged as a candidate in the 1960s when a 1965 study observed neurofibrillary tangle (NFT)-like degeneration after directly injecting aluminum into rabbit brains (9), i.e., lesions similar but not identical to those considered a hallmark of AD. A 1973 study followed-up with the report of higher levels of Aluminum in post-mortem AD brain samples (10).Numerous mechanistic studies in the succeeding decades have proven inconclusive. After all, brain tissue degeneration in AD may simply make it better suited to accumulate metals such as aluminum. How to prove cause and effect? In addition, AD brain increase in aluminum levels isn't always accompanied by aluminum level increase in CSF (cerebrospinal fluid) with some studies suggesting it does and others not (11).Thus, establishing a conclusive link between increased human bioavailability of Aluminum and Alzheimer's disease remains elusive. For example, aluminum use in cosmetics such as antiperspirants became a focus of attention starting in the 1980s and yet, after decades of cumulative study, the FDA concluded (12),'The agency does not find the current evidence sufficient to conclude that aluminum from antiperspirant use results in Alzheimer’s disease.'Epidemiological studies trying to establish link between aluminum exposure through food and risk for AD are extremely complicated since it's present in such a wide variety of foods. Since AD's assumed to require years if not decades to develop, such studies would have to monitor aluminum exposure not just long-term but also at great depth, examining large study populations so that subset numbers remain large even after stratification, all amounting to a prohibitively expensive proposition.OTOH, epidemiological studies that tried to establish link, if any, between aluminum exposure through drinking water or occupational exposure and risk for AD have more promise since there's less ambiguity about the degree of daily and cumulative exposure. One 2016 meta-analysis of 8 such studies (4 drinking water, 4 occupational) on a total population of 10567 individuals found a significant association between aluminum exposure and risk for AD (13). Specifically, this study established chronic exposure to aluminum increased AD risk by 71%, where chronic exposure was defined as >100µg/liter aluminum in drinking water or its equivalent occupational exposure.A 2016 umbrella review of systematic reviews and meta-analyses (14), also concluded suggestive link between aluminum and AD. Other factors that also showed up as suggestive included factors as disparate as education, herepesviridae infection, low frequency electromagnetic fields and NSAIDs. OTOH, factors they concluded were highly suggestive included cancer, depression at any age, physical activity (high level being protective). However, the authors concluded cautiously (see below from 14, emphasis mine),'Several risk factors present substantial evidence for association with dementia and should be assessed as potential targets for interventions, but these associations may not necessarily be causal.'Thus, as of 2017, there is no consensus on whether and how aluminum exposure, specifically its bioavailability, influences AD risk. This is because numerous meta-analyses and systematic reviews that examined the totality of aluminum exposure, not just through drinking water or occupational exposure but also through cosmetics, over-the-counter drugs, processed food, vaccines, found the evidence to be inconclusive. For example, following a massive 2007 systematic review (1) that concluded there was little unambiguous evidence that aluminum exposure increased AD risk, a 2014 systematic review examined in great detail a total of 469 peer-reviewed studies, delving into not just exposure sources but also routes, amounts and potential toxicity to different organ systems. Evaluating the data by comparing to existing standards and guidelines for aluminum, it too concluded that (see below from 15, emphasis mine),'The results of the present review demonstrate that health risks posed by exposure to inorganic Al depend on its physical and chemical forms and that the response varies with route of administration, magnitude, duration and frequency of exposure. These results support previous conclusions that there is little evidence that exposure to metallic Al, the Al oxides or its salts increases risk for AD, genetic damage or cancer'Bibliography1. Krewski, Daniel, et al. "Human health risk assessment for aluminium, aluminium oxide, and aluminium hydroxide." Journal of Toxicology and Environmental Health, Part B 10.S1 (2007): 1-269. https://www.researchgate.net/profile/Robert_Yokel/publication/5764224_Human_Health_Risk_Assessment_for_Aluminium_Aluminium_Oxide_and_Aluminium_Hydroxide/links/0fcfd50187fc6a9eb4000000.pdf2. Yokel, Robert A. "Aluminum in food–the nature and contribution of food additives." (2012): 203. http://uknowledge.uky.edu/cgi/viewcontent.cgi?article=1030&context=ps_facpub3. http://www.who.int/ipcs/publications/jecfa/reports/trs940.pdf4. Vignal, C., P. Desreumaux, and M. Body-Malapel. "Gut: An underestimated target organ for Aluminum." Morphologie 100.329 (2016): 75-84. http://www.spritzer.com.my/wp-content/uploads/2016/09/Vignal-Morphologie-Gut-Al-2016.pdf5. Reinke, Claudia M., Jörg Breitkreutz, and Hans Leuenberger. "Aluminium in over-the-counter drugs." Drug Safety 26.14 (2003): 1011-1025.6. Jorhem, Lars, and Georg Haegglund. "Aluminium in foodstuffs and diets in Sweden." Zeitschrift für Lebensmitteluntersuchung und-Forschung A 194.1 (1992): 38-42.7. Wang, L., D. Z. Su, and Y. F. Wang. "Studies on the aluminium content in Chinese foods and the maximum permitted levels of aluminum in wheat flour products." Biomedical and environmental sciences: BES 7.1 (1994): 91-99.8. Al Juhaiman, Layla A. "Estimating Aluminum leaching from Aluminum cook wares in different meat extracts and milk." Journal of Saudi Chemical Society 14.1 (2010): 131-137. http://ac.els-cdn.com/S1319610309000751/1-s2.0-S1319610309000751-main.pdf?_tid=45465cbe-999a-11e7-968e-00000aab0f02&acdnat=1505427532_7874942c940894faf91bf7c71b0a5f059. Klatzo, Igor, Henryk Wiśniewski, and Eugene Streicher. "Experimental production of neurofibrillary degeneration: I. Light microscopic observations." Journal of Neuropathology & Experimental Neurology 24.2 (1965): 187-199.10. Crapper, D. R., S. S. Krishnan, and A. J. Dalton. "Brain aluminum distribution in Alzheimer's disease and experimental neurofibrillary degeneration." Science 180.4085 (1973): 511-513.11. Kapaki, Elisabeth N., et al. "Cerebrospinal fluid aluminum levels in Alzheimer's disease." Biological psychiatry 33.8 (1993): 679-681.12. FR Doc 03-1414013. Wang, Zengjin, et al. "Chronic exposure to aluminum and risk of Alzheimer’s disease: A meta-analysis." Neuroscience letters 610 (2016): 200-206. http://ac.els-cdn.com/S0304394015302512/1-s2.0-S0304394015302512-main.pdf?_tid=a04de4d8-99a9-11e7-90f5-00000aab0f02&acdnat=1505434127_91565c1d9cca3832c1bc29264a97ff4214. Bellou, Vanesa, et al. "Systematic evaluation of the associations between environmental risk factors and dementia: An umbrella review of systematic reviews and meta-analyses." Alzheimer's & Dementia 13.4 (2017): 406-418.15. Willhite, Calvin C., et al. "Systematic review of potential health risks posed by pharmaceutical, occupational and consumer exposures to metallic and nanoscale aluminum, aluminum oxides, aluminum hydroxide and its soluble salts." Critical reviews in toxicology 44.sup4 (2014): 1-80. https://www.researchgate.net/profile/Thomas_Wisniewski/publication/265790897_Systematic_review_of_potential_health_risks_posed_by_pharmaceutical_occupational_and_consumer_exposures_to_metallic_and_nanoscale_aluminum_aluminum_oxides_aluminum_hydroxide_and_its_soluble_salts/links/54ca2caf0cf298fd2627a86d.pdf

Exchange of books. You give me a book that is not in the list - I am giving you any 1-3 book from my list.E-mail requests send to codegen[dot]net@gmail[dot]com100 Things You Should Know About ABAP Workbench, 2012100 Things You Should Know About Authorizations In SAP, 2012100 Things You Should Know About Controlling with SAP, 2010100 Things You Should Know About Financial Accounting with SAP, 2011100 Things You Should Know About HR Management with SAP, 2010100 Things you Should Know about Materials Management in SAP ERP, 2013100 Things You Should Know About Reporting with SAP Crystal Reports, 2011100 Things You Should Know about Sales and Distribution with SAP, 2012100 Things You Should Know About SAP NetWeaver BW, 2013A Practical Guide to Sap Netweaver BW 7.0, 2010ABAP 7.4 Certification Guide - SAP Certified Development Associate, 2015ABAP Basics, 2007ABAP Cookbook, 2010ABAP Data Dictionary, 2011ABAP Development for Financial Accounting - Custom Enhancements, 2011ABAP Development for Materials Management in SAP - User Exits and BAdIs, 2010ABAP Development for Sales and Distribution in SAP - Exits, BAdls, and Enhancements, 2012ABAP Development for SAP Business Workflow, 2011ABAP Development for SAP HANA, 2014ABAP Development for SAP NetWeaver BI - User Exits and BAdls (2rd Edition), 2009ABAP Development for SAP NetWeaver BW - Exits, BAdIs, and Enhancements (2rd Edition), 2012ABAP Objects - Application Development from Scratch, 2008ABAP Objects ABAP Programming in SAP NetWeaver, 2007ABAP Objects vol I, 2003ABAP Objects vol II, 2003ABAP Performance Tuning, 2009ABAP to the Future, 2015Accelerated Financial Closing with SAP, 2014Account Determination in SAP (2nd Edition), 2012Actual Costing with the SAP Material Ledger, 2011Adaptive Hardware Infrastructures for SAP, 2005Advanced BSP Programming, 2006Applying Real-World BPM in an SAP Environment, 2011Architecting EDI with SAP IDocs - The Comprehensive Guide (2nd Edition), 2014Architecting EDI with SAP IDocs, 2009Archiving Your SAP Data (2rd Edition), 2007Archiving Your SAP Data, 2003Authorization in SAP Software - Design and Configuration, 2010Authorizations in SAP ERP HCM, 2008B2B integration Using SAP NetWeaver PI, 2009BRFplus - Business Rule Management for ABAP Applications, 2011BSP Extensions - How to master Web Reporting with HTMLB, 2005Building Extensible Composite Applications with SAP, 2010Business Process Management The SAP Roadmap, 2009Capable to Match (CTM) with SAP APO, 2009Cash Accounting and Cash Flow Planning with SAP Liquidity Planner, 2006Check Design And Payment Process Configuration, 2009Cobit and the Sarbanes - Oxley Act, 2007Conception and Installation of System Monitoring Using the Sap Solution Manager, 2005Configuring and Customizing Employee and Manager Self-Services in SAP ERP HCM, 2011Configuring and Using CATS, 2008Configuring Controlling in SAP ERP, 2012Configuring Financial Accounting in SAP (2nd Edition), 2015Configuring Financial Accounting in SAP, 2011Content Integration with SAP NetWeaver Portal, 2009Controlling with SAP - Practical Guide (2nd Edition), 2014Controlling with SAP - Practical Guide, 2011Controlling-Profitability Analysis (CO-PA) with SAP (2nd Edition), 2012Creating Dashboards with SAP BusinessObjects - The Comprehensive Guide (2rd Edition), 2012Creating Dashboards with Xcelsius - Practical Guide, 2010Creating Forms in SAP ERP HCM, 2009Cross-Enterprise Integration with SAP GRC Access Control, 2009Customizing Materials Management Processes in SAP ERP (2nd Edition), 2012Customizing Materials Management Processes in SAP ERP Operations, 2009Data Modeling in SAP NetWeaver BW, 2010Demand and Supply Planning with SAP APO, 2013Demand Management with SAP, 2010Design Patterns in Object-Oriented ABAP (2nd Edition), 2009Design Patterns in Object-Oriented ABAP, 2006Designed Composite Applications, 2006Developing Applications with Enterprise SOA, 2009Developing Enterprise Services for SAP, 2010Developing Mobile Applications Using SAP NetWeaver Mobile, 2007Developing SAP Applications with Adobe Flex, 2007Discover ABAP (2nd edition), 2012Discover ABAP, 2008Discover Logistics with SAP - SAP ERP and SAP SCM, 2013Discover Logistics with SAP ERP, 2009Discover SAP BusinessObjects, 2010Discover SAP CRM, 2008Discover SAP ERP Financials (2nd Edition), 2012Discover SAP ERP HCM, 2009Discover SAP SCM, 2009Discover SAP, 2008Document Management with SAP DMS (2nd Edition), 2013E-Recruiting with SAP ERP HCM, 2010Effective Document Management with SAP DMS, 2008Effective Pricing with SAP ERP, 2011Effective SAP SD, 2007Efficient SAP NetWeaver BW Implementation and Upgrade Guide, 2010Efficient Supply Chain Management with SAP Solutions for RFID, 2006Enhancing Supplier Relation Managment Using SAP SRM, 2007Enhancing the Quality of ABAP Development, 2004Enterprise Compensation Management with SAP ERP HCM, 2009Enterprise Data Management with SAP NetWeaver MDM, 2008Enterprise Information Management with SAP (Second Edition), 2014Enterprise Information Management with SAP, 2012Enterprise Integration Patterns for SAP NetWeaver PI, 2009Enterprise Services Architecture for Financial Services, 2006Enterprise SOA Roadmap, 2008Financial Accounting with SAP - Quick Reference Guide to SAP FI, 2010Financial Planning and Analysis with SAP - SAP Solutions for EPM, 2014Financial Reporting with SAP (2nd Edition), 2012Financial Reporting with SAP, 2008Function Modules in ABAP - A Quick Reference Guide, 2014Getting Started with SAP BusinessObjects Design Studio, 2014Getting Started with SAP HANA Cloud Platform, 2015Getting Started with SAP Lumira, 2015Getting Started with SAPUI5, 2014Getting Started with Web Dynpro ABAP, 2009Global Portal System with SAP, 2008Global SAP Systems - Desing and Architectre, 2008HR Reporting with SAP, 2008Implementing and Configuring SAP Event Management, 2010Implementing and Configuring SAP Global Trade Services, 2007Implementing and Configuring SAP MII, 2010Implementing Employee and Manager Self-Services in SAP ERP HCM, 2008Implementing SAP Business Planning and Consolidation, 2012Implementing SAP BW on SAP HANA, 2015Implementing SAP Enhancement Packages, 2010Implementing SAP Governance, Risk, and Compliance, 2014Implementing SAP HANA (2nd Edition), 2015Implementing SAP HANA, 2013Inside SAP BusinessObjects Explorer, 2010Inside Web Dynpro for Java, 2005Integrating CATS (2nd Edition), 2008Integrating Materials Management With Financial Accounting in SAP (2nd Edition), 2012Integrating SAP Business Objects BI Platform 4.x with SAP NetWeaver (2nd Edition), 2011Integrating SAP BusinessObjects XI 3.1 Tools with SAP NetWeaver, 2009Integration of Materials Management with Financial Accounting in SAP, 2010Inventory Optimization with SAP (2nd Edition), 2008Invoice Verification for SAP (2nd Edition), 2008Invoice Verification for SAP R3, 2006IT Service Management in SAP Solution Manager, 2013Java Programming with the SAP Web Application Server, 2005Job Scheduling for SAP, 2006Making the Case for SAP HANA, 2015Managing Custom Code in SAP, 2013Managing Organizational Change During SAP Implementation, 2007Managing SAP ERP 6.0 Upgrade Projects, 2009Manufacturing Finance with SAP ERP Financials, 2009Mastering HR Management with SAP ERP HCM (2nd Edition), 2009Mastering HR Management with SAP, 2006Mastering IDoc Business Scenarios with SAP NetWeaver PI (2nd Edition), 2010Mastering IDoc Business Scenarios with the SAP Exchange Infrastructure 3.0, 2007Mastering Information Broadcasting with SAP NetWeaver BW 7.0, 2009Mastering SAP Enterprise Portal 6.0 Application Development, 2006Mastering SAP ERP HCM Organizational Management, 2008Mastering SAP NetWeaver Master Data Managment, 2008Mastering SAP NetWeaver PI - Administration (2nd Edition), 2010Mastering SAP NetWeaver XI - Programming, 2007Mastering SAP XI - Administration, 2006Material Planning with SAP, 2009Materials Management with SAP ERP - Functionality and Technical Configuration (3rd Edition), 2010Maximize Your Plant Maintance with SAP, 2009Maximize Your Warehouse Operations with SAP ERP, 2009Maximizing Cash Management with SAP ERP Financials, 2010Maximizing SAP ERP Financials Accounts Payable, 2008Maximizing SAP ERP Financials Accounts Receivable, 2010Maximizing SAP General Ledger, 2010Maximizing Web Dynpro for Java, 2006Maximizing Your SAP CRM Interaction Center, 2008MDX Reporting and Analytics with SAP NetWeaver BW, 2009Migrate Successfully to the New SAP General Ledger, 2008Migrating Your SAP Data (2nd Edition), 2008Mobile Development for SAP, 2013Mobilizing Your Enterprise with SAP, 2012Monitoring and Operations with SAP Solution Manager, 2013Monitoring with SAP Solution Manager, 2014mySAP CRM Interaction Center, 2006mySAP CRM Official Guide Book, 2004mySAP ERP Roadmap, 2006mySAP HR - Technical Principles and Programming, 2003New General Ledger in SAP ERP Financials, 2007Next Generation ABAP Development (2nd Edition), 2011Next Generation ABAP Development, 2007Object Services in ABAP, 2010Object-Oriented Programming with ABAP Objects, 2009OData and SAP NetWeaver Gateway, 2014Official ABAP Programming Guidelines, 2009Optimize your Mobile Applications in Warehouse and Shipping with SAP WM, 2008Optimize your SAP ERP Financials Controlling Implementation, 2009Optimize your SAP ERP Financials Implementation, 2008Optimizing Reverse Logistics with SAP ERP, 2010Optimizing Sales and Distribution in SAP ERP - Functionality and Configuration, 2010Optimizing Value Flows with SAP ERP, 2010Outsourcing SAP Operations, 2009Performing End-to-End Root Cause Analysis Using SAP Solution Manager, 2008Personnel Planning and Development Using SAP ERP HCM (2nd Edition), 2009Plant Maintenance with SAP (2nd Edition), 2011Plant Maintenance with SAP - Practical Guide (3rd Edition), 2014Practical Data Modeling with SAP NetWeaver BW, 2009Practical Guide to IDoc Development for SAP, 2010Practical Guide to SAP NetWeaver PI - Development (2nd Edition), 2010Practical SAP US Payroll (2nd Edition), 2012Practical Workflow for SAP (2nd Edition), 2009Practical Workflow for SAP, 2002Predictive Analysis with SAP - The Comprehensive Guide, 2014Printing in SAP - Solutions for Everyday Use, 2011Procurement with SAP ERP - Practical Guide, 2014Product Cost Controlling with SAP, 2009Product Lifecycle Managment with SAP, 2005Production Planning and Control with SAP ERP (2nd Edition), 2010Production Planning and Control with SAP ERP, 2013Production Planning and Control with SAP, 2007Production Planning with SAP APO (2nd Edition), 2010Production Planning with SAP APO-PP-DS, 2007Production Variance Analysis in SAP Controlling (2nd Edition), 2011Production Variance Analysis in SAP Controlling, 2007Project Management with SAP Project System (2nd Edition), 2009Project Management with SAP Project System (3rd Edition), 2013Project Management with SAP Project System, 2007Project Potfolio Management with SAP PRM and cProjects, 2009Quality Management with SAP (2nd Edition), 2006Quality Management with SAP (3ed Edition), 2009Rapid Deployment of SAP Solutions, 2014Reporting and Analysis with SAP BusinessObjects (2nd Edition), 2012Reporting and Analytics with SAP BusinessObjects, 2010Reporting for SAP - Asset Accounting, 2007Sales and Distribution Controlling with SAP Netweaver BI, 2009Sales and Distribution in SAP ERP - Practical Guide, 2010Sales and Inventory Planning with SAP APO, 2007SAP Account Determination, 2007SAP Administration - Practical Guide (2nd Edition), 2015SAP Administration - Practical Guide, 2011SAP ASE 16 - Sybase ASE Administration, 2015SAP BEx tools, 2009SAP Blue Book - A Concise Business Guide to the World of SAP, 2012SAP Business ByDesign Studio - Application Development, 2011SAP Business Objects Web Intelligence, 2010SAP Business Planning and Consolidation (3rd Edition), 2013SAP BusinessObjects BI Security, 2012SAP BusinessObjects BI System Administration, 2012SAP BusinessObjects Planning and Consolidation, 2010SAP BW - Administration and Performance Optimization, 2014SAP BW 7.4 - Practical Guide, 2015SAP BW Professional, 2004SAP Certified Application Associate - ABAP with SAP NetWeaver 7.0, 2009SAP Certified Application Associate - Business Intelligence with SAP NetWeaver 7.0, 2010SAP Certified Development Associate - ABAP with SAP NetWeaver 7.02 (2nd Edition), 2012SAP Change and Transport Management (3rd Edition), 2009SAP CRM Middleware Optimization Guide, 2008SAP CRM Technical Principles and Programming, 2013SAP CRM Web Client Customizing and Development, 2009SAP Data Services - The Comprehensive Guide, 2015SAP Database Administration with IBM DB2, 2013SAP Database Administration with Oracle, 2008SAP Enhancement Packages - Funktionsweise und Implementierung (german), 2011SAP Enterprise Asset Management, 2008SAP Enterprise Learning, 2009SAP Enterprise Portal, 2005SAP Enterprise Support - ASAP to Run SAP, 2010SAP ERP Financials - Configuration and Design (2nd Edition), 2011SAP ERP Financials - Configuration and Design, 2008SAP ERP Financials User's Guide, 2010SAP ERP HCM - Technical Principles and Programming, 2013SAP ERP HCM Infotypes - Your Quick Reference to HR Infotypes, 2013SAP ERP HCM Processes and Forms, 2012SAP Exchange Infrastructure for Developers, 2007SAP Exchange Infrastructure, 2005SAP Extended Warehouse Management - Processes, Functionality, and Configuration, 2010SAP Governance, Risk and Compliance, 2009SAP HANA - An Introduction (2nd Edition), 2013SAP HANA - An Introduction (3rd Edition), 2014SAP HANA - An Introduction, 2012SAP HANA Administration, 2014SAP HCM. Вид сбоку. Виталий ПоцелуевSAP Interactive Forms by Adobe (2nd Edition), 2012SAP Interactive Forms by Adobe, 2009SAP Interface Programming (2rd Edition), 2010SAP Interface Programming, 2004SAP IT Service and Application Management, 2006SAP Java Connector - Operation and Development, 2007SAP MaxDB Administration, 2009SAP MM - Functionality and Technical Configuration (2nd Edition), 2008SAP MM - Functionality and Technical Configuration, 2006SAP NetWeaver - The Official Guide, 2008SAP NetWeaver .NET Interoperability, 2007SAP NetWeaver Application Server Upgrade Guide, 2007SAP NetWeaver AS ABAP - System Administration (4th Edition), 2012SAP NetWeaver AS ABAP System Administration (3th Edition), 2008SAP NetWeaver BI Integrated Planning for Finance, 2007SAP NetWeaver BW 7.3 - Practical Guide (2nd Edition), 2013SAP NetWeaver BW 7.x Reporting - Practical Guide, 2011SAP Netweaver BW Administration and Monitoring, 2010SAP NetWeaver BW and SAP BusinessObjects - The Comprehensive Guide, 2011SAP NetWeaver Master Data Management, 2007SAP NetWeaver Portal, 2008SAP NetWeaver Process Integration (2nd Edition), 2010SAP Netweaver Visual Composer, 2007SAP Performance Optimization Guide (3rd Edition), 2003SAP Performance Optimization Guide (6th Edition), 2010SAP Performance Optimization Guide - Analyzing and Tuning SAP Systems (7th Edition), 2013SAP Process Orchestration - The Comprehensive Guide, 2015SAP Product Lifecycle Management, 2013SAP Query Reporting - Practical Guide, 2011SAP R3 System Administration, 2003SAP R3 Системное администрирование, 2003SAP Security and Authorizations, 2006SAP Security and Risk Management (2nd Edition), 2011SAP Service and Support (3rd Edition), 2006SAP Service and Support - Innovation and Continuous Improvement (4th Edition), 2014SAP Simple Finance - An Introduction, 2015SAP Solution Manager (3rd Edition), 2012SAP Solution Manager Enterprise Edition (2rd Edition), 2009SAP Solution Manager, 2007SAP Transaction Codes - Your Quick Reference to Transactions in SAP ERP, 2011SAP Treasury and Risk Management (2rd Edition), 2013SAP Treasury and Risk Management, 2008SAP Warehouse Management - Functionality and Technical Configuration, 2007SAP Web Client - A Comprehensive Guide for Developers, 2011SAP xApp Analytics, 2007SAP xApps and the Composite Application Framework, 2005Segment Reporting with Document Splitting in the SAP General Ledger, 2009Service Level Management - the ITIL Process in SAP Operations, 2006Service with SAP CRM, 2009SOX Compliance with SAP Treasury and Risk Management, 2009Succeeding with your SAP NetWeaver Portal Project - Best Practices for Design, Composition, and Operation, 2006SuccessFactor with SAP ERP HCM, 2013Supplier Collaboration with SAP SNC, 2008Surviving an SAP Audit, 2010Talent Management with SAP ERP HCM, 2012Testing SAP Solutions (2nd Edition), 2011Testing SAP Solutions, 2007The ABAP Developer's Guide to Java, 2005The Complete Guide to SAP NetWeaver Portal, 2012The Consultants Guide to SAP SRM, 2008The Developer's Guide to SAP NetWeaver Security, 2008The Developer's Guide to SAP xApp Analytics, 2007The Developer's Guide to the SAP NetWeaver Composition Environment, 2008The Developers Guide to SAP NetWeaver Portal Applications, 2008The Official ABAP Reference (3rd Edition), 2011The SAP General Ledger (2nd Edition), 2011The SAP Green Book - A Business Guide for Effectively Managing the SAP Lifecycle, 2012Time Management With SAP ERP HCM, 2009Transitioning to IFRS in SAP ERP Financials, 2010Transportation Management for SAP, 2014Transportation Management with SAP LES, 2008Transportation Management with SAP TM, 2009Understanding SAP BusinessObjects Enterprise Performance Management, 2010Understanding SAP NetWeaver Identity Management, 2010Understanding the SAP Logistics Information System, 2007Unicode in Sap System, 2007Universal Worklist with SAP Netweaver Portal, 2007Upgrading SAP - The Comprehensive Guide, 2015Using Crystal Reports with SAP, 2010Using SAP - An Introduction for Beginners and End Users, 2011Variant Configuration with SAP (2nd Edition), 2011Variant Configuration with SAP, 2010Warehouse Management with SAP ERP Functionality and Technical Configuration (2nd Edition), 2012Web Dynpro ABAP The Comprehensive Guide, 2012Web dynpro for ABAP, 2006Web Programming in ABAP with the SAP Web Application Server, 2005Контроллинг затрат на продукт с помощью решений SAP (1е издание), 2010Контроллинг затрат на продукт с помощью решений SAP (2е издание), 2013Планирование и управление производством с помощью SAP ERP (2е издание), 2011Учет и Отчетность в SAP ERP. Конфигурация и проектирование (2е издание), 2013

Thanks for A2A but I think institute has provided answer in detail ,Pls go through the same!The Institute of Cost Accountants of India(Statutory body under an Act of Parliament)Career ProspectsProfessional Avenues In this globalised world, organizations require professionals such as Cost Accountants (CMAs) who have specialized knowledge on business strategy and value creation. The Cost Accountant being the foundation on which the enterprises are built, the specialized education and training by the Institute make the Cost Accountant a multi-faceted professional. CMAs are driving force in all economic activities, as they are the value creator, value enabler, value preserver and value reporter.Cost Accountants are in great demand in government sector, private sector, banking & finance sector, developmental agencies, education, training & research sector as well as in service and public utility sector. Further, in view of their specialized knowledge and training, CMAs may hold top management position in public and private sectors’ enterprises like Chairman cum Managing Directors, Managing Director, Finance Director, Financial Controller, Chief Financial Officer, Cost Controller, Marketing Manager and Chief Internal Auditor and other important positions.Those CMAs managing their own businesses have found themselves as a Manager and as an Accountant can control and thereby flourish their businesses. There is no doubt that a Cost Accountant can attain the highest ladder of professional career.There is a sustained demand for qualified, trained and experienced cost accountants in India and abroad in different industries and Government Departments. Many members of the Institute are also engaged in providing professional and cost consultancy services and in teaching cost and management accountancy in Universities and Colleges.Cost accountancy edges over financial accounting. Cost accounting promotes study and adoption of scientific methods to secure maximum efficiency in industrial, commercial and other spheres, as compared to financial accounting. Financial accounting mainly draws conclusions on the basis of post facto data long after the operations are put through and expenditure were incurred enabling score keeping or at best statistical analysis. Therefore, role of cost accountants go beyond a financial accountant and they help the management in regulating production operations and processes of production.The members of the Institute are the driving force in the team of management while in employment, and as Cost Auditors, Internal Auditors, Auditors in case of VAT, Excise, SEBI, NSDL and under other statutes/ Regulatory requirements, Advisors and Consultants in practice. There are several areas of practice available for Cost Accountants, a list of which is given below:Independent practiceThere is vast scope for practice by a Cost Accountant for which he has to obtain Practice Certificate from the Institute. Details in this regard are available in the “Membership Section” of the Institute website: http://www.cmaicmai.in/external/Home.aspx. A Cost Accountant may set up the practice at his own as Proprietor or set up a new partnership firm with like-minded Cost Accountants in practice or may be admitted as new partner in the existing firm of Cost Accountants in practice. His clientele include private and public companies, large, medium and small scale undertakings, partnership and proprietary concerns, industrial, commercial and service undertakings etc. For practicing Cost Accountants the Institute issued suggested fees guidelines, which may be seen athttp://icmai.in/upload/pd/Cost_Audit_Fee_of_ICWAI.pdfThere are several areas of practice available for Cost Accountants, which are as follows:Professional Avenues for CMAs in PracticeS. No.Statute/AuthorityDescriptionAAudit Assignments(i)Central Goods & Services Tax Act, 2017Audit of Accounts & Records under Section 35(5) of Central Goods & Service Tax Act, 2017.Special Audit under Section 66(1) of Central Goods & Service Tax Act, 2017.Access to business premises under Section 71.(ii)Central Board of Excise and Customs (CBEC)Special Audit under Section 14A & 14AA of the Central Excise Act, 1944 of Central Board of Excise and Customs (CBEC).Special Audit in certain cases under Section 11 of Customs Act, 1962, as authorized by Central Board Excise and Customs.(iii)Companies Act, 2013 Section 148 (2)Vide Companies (Cost Records and Audit) Rules, 2014, G.S.R. No. 425 (E) dated 1st July, 2014 under section 148(2), ibid Cost Accountants are exclusively authorized to appoint as Cost Auditor and conduct Cost Audit as per the provisions of the Companies (Cost Records and Audit) Rules, 2014.(iv)Companies Act, 2013 Section 138 (1)Section 138(1) of the Companies Act, 2013 empowers the Cost Accountants/Firms of Cost Accountant to conduct the Internal Audit of the Class of Companies. Companies (Accounts) Rules, 2014 issued by the Government vide GSR 239 (E) dated 31st March, 2014 defines the class of companies in which the Cost Accountants/Firms of Cost Accountant can be appointed/empanelled as Internal Auditor.(v)Ministry of FinanceSpecial Audit under Customes Act, 1962 vide Circular no. 88/98-Customs., Dated 02/12/1998 issued by Ministry of Finance, Department of Revenue for Liberalisation of bonding procedures in respect of 100% EOUs;(vi)Ministry of Health & Family WelfareInternal Audit/Concurrent Audit under National Health Mission (NHM) as empowered by the Ministry of Health & Family Welfare, New Delhi.(vii)Ministry of Road Transport and HighwaysModel Concession Agreement (MCA) on infrastructure for PPP Projects in Highways empowered by Ministry of Road Transport and Highways.(viii)National Bank for Agriculture and Rural Development (NABARD)Stock audit for Working Capital Finance as prescribed by National Bank for Agriculture and Rural Development (NABARD).(ix)National Securities Depository Limited (NSDL)Internal and Concurrent Audit for depository operations under National Securities Depository Ltd (NSDL).(x)Respective Bank CircularsStock Audit, Concurrent Audit, Forensic Audit and other professional services of various Public Sector and Private Sector Banks in India. Please referAnnexure – I.(xi)State Co-operative Societies ActFinancial Audit of Cooperative Societies in states Maharashtra, Karnataka, Himachal Pradesh and West Bengal.(xii)State Co-operative Societies ActSpecial Audit i.e. Cost Audit and Performance Audit of co-operative societies under the respective Co-operative Societies Act of West Bengal, Maharashtra, Karnataka, Punjab, and Delhi.(xiii)Respective State Govt. CircularsInternal Audit in various State Public Sector Enterprises in Punjab, Tamil Nadu, Andhra Pradesh & Odisha.(xiv)Securities Exchange Board of India (SEBI)Half-yearly Internal Audit of Stock Brokers and Credit Rating Agencies as prescribed by Securities Exchange Board of India (SEBI).(xv)Securities Exchange Board of India (SEBI)Stock Brokers and Credit Rating Agencies as prescribed by Securities Exchange Board of India.(xvi)Securities Exchange Board of India (SEBI)Internal audit of Registrars to an Issue / Share Transfer Agents (RTAs) .(xvii)Telecom Regulatory Authority of India (TRAI)Audit for Metering and Billing Accuracy – authorised to conduct audit for Telecom Regulatory Authority of India (TRAI).(xviii)Various State VAT Act/ RulesStatutory Auditors under Value Added Tax Act of States. Please referAnnexure – II.BCertification Areas(i)Ministry of Commerce and Industry, Department of Industrial Policy and PromotionCertificate for verification of Local content in case of procurement for a value in excess of Rs. 10 Crores. ( Order No. P-45021/2/2017-B.E.-II dated 15th June, 2017 on Public Procurement (Preference to Make in India), Order, 2017).(ii)Companies Act, 2013Certifying e-forms which are to be filled by companies under Companies Act and Rules.(iii)Central Excise Act, 1944Certificate of Cost of production of captively consumed goods as per Rule 8 of Central Excise Act, 1944 in accordance with Cost Accounting Standard CAS – 4 issued by the Institute.(iv)Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000Certificate for Average Cost of Transportation as per Rule 5 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000.(v)Central Electricity Regulatory Commission (CERC)Certification of various forms prescribed under the Central Electricity Regulatory Commission (CERC).(vi)Customs Act, 1962Certificate towards the amount of duty paid on the materials used for the manufacture of exported goods as indicated in Forms DBK-I,II, IIA,III, IIIA under Customs Act, 1962.(vii)Directorate of Advertising and Visual Publicity (DAVP)Certificate towards the authenticated figures of circulation, as per the Annexure XII of the DAVP guidelines representing a statement signed by the both publisher and Cost Accountant with their officials seals giving the details of newsprint and ink stored and consumed during the period.(viii)Fertilizer Industry Coordination Committee (FICC)Certificate of product wise position of production dispatches stock etc. for the year (Annexure III–A) under FICC.(ix)Fertilizer Industry Coordination Committee (FICC)Issuance of various certificates as prescribed by Fertilizer Industry Coordination Committee (FICC) in respect of certifying Cost Data for Subsidy Scheme, Transportation Claims, Escalation Claims and Equalize Freight Claims.(x)Foreign Exchange Management Act, 1999Valuation Certificate under Notification No. FEMA.298/2014-RB: Foreign Exchange Management (Transfer of Issue of Security by a Person Resident Outside India) (Third Amendment) Regulations, 2014 dated 13th March, 2014.(xi)Insurance Regulatory and Development Authority (IRDA)Certification of Application for License and renewal thereof to act as Surveyor and Loss Assessor under Insurance Regulatory and Development Authority (IRDA)(xii)Ministry of Commerce and IndustryIssuance of various certificates under Foreign Trade Policy & Procedures 2015-20 and Aayat Niryat (Import and Export) Forms (ANF). Vide http://F.No.01/94/180/468-Appendices/AM12/PC4 dated 11th October 2012, Cost Accountants are authorized to authenticate various forms and statements, under Foreign Trade Policy & Procedures 2015-20 issued by the Ministry of Commerce and Industry. Please referAnnexure – III.(xiii)Ministry of Commerce and IndustryCertifying Performa CI & C2 under Anti–Dumping as prescribed by Ministry of Commerce & Industry.(xiv)Ministry of Commerce and IndustryCertifying Statement of cost of production for Anti-dumping petition to Government of India.(xv)Ministry of Consumer Affairs, Food and Public DistributionAnnual utilization certificate under Incentive Scheme for New Sugar Factories and Expansion Projects vide Notification No. F.3 (4)/89-PC/Vol.IV of Ministry of Food Dated 28th February, 1997.(xvii)Ministry of TextileCertificate of fulfillment of Hank Yarn obligation for Textile Industry and Textile Committee Cess – Monthly Return in Form – A.(xviii)National Pharmaceutical Pricing Authority (NPPA)Certification of various Forms as mentioned in SECOND SCHEDULE of Drugs (Prices Control) Order, 1995;(xix)Reserve Bank of India (RBI)Compliance Certificate of Reserve Bank of India for Scheduled Banks/ Urban Development Banks/ Urban Co-operative Banks in respect of Consortium Arrangement / Multiple Banking Arrangements.(xx)Reserve Bank of India (RBI)Valuation Certificate as per RBI Circular No.2006-2007/224 DBOD.BP.BC No. 50 / 21.04.018/ 2006-07 dated January 4, 2007 for valuation of different classes of assets (e.g. land and building, plant and machinery, agricultural land, etc.)(xxi)Rubber Board Rubber Rules, 1955Certifying half yearly return in Form ‘N’ for Quantity of Rubber purchased & consumed by manufacturers under rule 33 (f) of the Rubber Rules, 1955.(xxii)Telecom Regulatory Authority of India (TRAI)Reporting and Audit for System on Accounting Separation- Certification Work Telecom Regulatory Authority of India (TRAI).(xxiii)e-MudhraJoin us as a Partner for issuing e-Mudhra Digital Certificates. http://e-mudhra.com/portal/Partner.aspx(xxiv)Ministry of Finance, Department of ExpenditureCertification regarding average annual financial turnover of bidder :Annexure 9 Sample Prequalification Criteria of Manual for Procurement of Goods 2017CCompanies Act, 2013(i)Companies (Cost Records and Audit) Rules, 2014As per Companies (Cost Records and Audit) Rules, 2014, the class of companies which also include foreign companies, are required to maintain “Cost Records”. Cost accountant in practice may assist the company to maintain the Cost Records as per the Companies (Cost Records and Audit) Rules, 2014.(ii)Section 2(38)An expert who has the power or authority to issue a certificate in pursuance of any law for the time being in force.(iii)Section 7(1)(b)Declaration in the prescribed form no. INC.8. form no.INC 14 that the memorandum and articles have been drawn as per the provisions and in conformity.(iv)Form DIR – 12Sections 7(1)(c), 168 & 170(2) and rule 17 of the Companies (Incorporation) Rules 2014 and 8, 15 & 18 of the Companies (Appointment and Qualification of Directors) Rules, 2014 – Particulars of appointment of Directors and the Key Managerial Personnel and the changes among them in form no. DIR 12.(v)Form INC – 14Declaration that the draft memorandum and articles of association have been drawn up in conformity with the provisions of section 8 in form No. INC.14.(vi)Form INC – 21Section 11(1)(a) read with Rule 24 of the Companies (Incorporation) Rules, 2014- Declaration prior to commencement of business or exercising borrowing powers in form No. INC 21.(vii)Form INC – 22Section 12(2) & (4) and Rule 25 and 27 of The Companies (Incorporation) Rules 2014- Notice of situation or change of situation of registered office in form no. INC 22.(viii)Form – PAS 3Section 39(4) and 42 (9) and Rule 12 and 14 Companies (Prospectus and Allotment of Securities) Rules, 2014- Return of Allotment in form no. PAS 3.(ix)Form – SH7Section 64(1) and pursuant to Rule 15 of the Companies (Share Capital & Debentures) Rules, 2014 - Notice to Registrar of any alteration of share capital in form no. SH 7.(x)Form – CHG 9Sections 71(3), 77, 78 & 79 and pursuant to Section 384 read with 71(3), 77, 78 and 79 and Rule 3 of The Companies (Registration of charges) Rules 2014 Application for registration of creation or modification of charge for debentures or rectification of particulars filed in respect of creation or modification of charge for debentures in form no. CHG 9.(xi)Form – CHG 1Sections 77, 78 and 79 and pursuant to Section 384 read with 77, 78 and 79 andRule 3(1) of the Companies (Registration of Charges) Rules 2014- Registration of creation, modification of charge (other than those related to debentures) including particulars of modification of charge by Asset Reconstruction Company in terms of Securitization and Reconstruction of Finance Assets and Enforcement of Securities Act, 2002 (SARFAESI) in form no. CHG 1.(xii)Form – CHG 4Section 82(1) and Rule 8(1) of the Companies (Registration of charges) Rules 2014- Particulars of satisfaction of charges thereof in form no. CHG 4.(xiii)Form – MGT 14Section 94(1), 117(1) and section 192 – The Companies Act, 1956- Filing of resolutions and agreements to the Registrar in form no. MGT 14.(xiv)Section 137Under form no. AOC – 4 disclosures of related party transactions.(xv)Section 143Report to the Central Government if a fraud is being or has been committed against the company by officers or employees of the company.(xvi)Section 149(4)Section 149 (4) read with Rule 5 of the Companies (Appointment and Qualification of Directors) Rules, 2014: Independent Director Possess skills, experience and knowledge in one or more fields inter alia finance to be an Independent Director.(xvii)Section 153Section 153 and & Rule 9(1) of The Companies (Appointment and Qualification of Directors) Rules, 2014 & Rule 10 of Limited Liability Partnership Rules, 2009: Digital verification of the Form DIR-3: Application for allotment of Director Identification Number(xviii)Section 196Section 196 read with Section 197 and Schedule V of the Companies Act, 2013 and pursuant to Rule 3 of the Companies (Appointment and Remuneration of Managerial Personnel) Rules 2014- Return of appointment of key managerial personnel in form no. MR 1(xix)Section 196, 197, 200, 201(1), 203(1)Section 196, 197, 200, 201(1), 203(1) and Schedule V & Rule 7 of the Companies (Appointment and Remuneration of Managerial Personnel) Rules 2014- Form of application to the Central Government for approval of appointment and remuneration or increase in remuneration or waiver for excess or over payment to Managing Director or Whole Time Director or Manager and commission or remuneration to Directors in form no. MR 2.(xx)Section 232(7)Declaration of compliance alongwith Statement to be filed with Registrar of Companies.(xxi)Section 247(1)Eligible to apply for being registered as a valuer.(xxii)Section 259(1)Appointment as Company Administrator by the tribunal.(xxiii)Section 275(1)Appointment as Company liquidator for winding up of the Company.(xxiv)Section 366Application by a company for registration in Form No. URC–1.(xxv)Section 409(3)Appointment as Technical person of Tribunal (15 years of experience is required)(xxvi)Section 432Appearance in the Tribunal for public examination of promoters/directors.(xxvii)Section 455(1)Section 455(1) read with Rule 3 of The Companies (Miscellaneous) Rules, 2014 – Application to Registrar for obtaining the status of dormant company in form no. MSC 1(xxviii)Section 455(5)Section 455(5) and Rule 7 and 8 of the Companies (Miscellaneous) Rules, 2014- Return of dormant companies in form no. MSC 3.(xxix)Rule 5(2)Nidhi Rules, 2014- Return of statutory compliances in form no. NDH 1.(xxx)Rule 5(3)Nidhi Rules, 2014- Application for extension of time in form no. NDH 2.(xxxi)Rule 21Nidhi Rules, 2014- Half yearly return in form no. NDH 3.(xxxii)Rule 8(8)As per Companies (Registration Offices and Fees) Rules, 2014, documents or form or application filed may contain a power of attorney issued to Cost Accountant.(xxxiii)Form GNL – 1Rule 12(2) of the companies (Registration offices and Fees) Rules, 2014- Form for filing an application with Registrar of Companies in form no. GNL 1.(xxxiv)Form GNL – 3Rule 12(3) of the Companies (Registration offices and Fees) Rules, 2014 – Particulars of person(s) or key managerial personnel charged or specified for the purpose of sub-clause (iii) or (iv) of clause 60 of Section 2 in form no. GNL 3.(xxxv)Rule 20(3)(ix)Rule 20(3)(ix) of the Companies (Management and Administration) Rules, 2014: Scrutinizer for supervising the Voting through electronic means (e-voting) process.(xxxvi)Form INC – 28Rule 31 of Companies (Incorporation) Rules, 2014 – Notice of the order of the Court or any other competent authority in form no. INC – 28.DOther Statutory Work(i)Calcutta High CourtValuer: Members can now apply directly as ‘Valuer’ for empanelment of Calcutta High Court.(ii)Securities and Exchange Board of India Infrastructure Investment Trusts Regulations, 2014Authorized to act as “Valuer” in respect of financial valuation under section 2(zzf) of the Securities and Exchange Board of India Infrastructure Investment Trusts Regulations, 2014 as amended on 30.11.2016.(iii)Securities and Exchange Board of India (Real Estate Investment Trusts) Regulations, 2014Authorized to act as “Valuer” in respect of financial valuation under section 2(zz) of the Securities and Exchange Board of India (Real Estate Investment Trusts) Regulations, 2014 as amended on 30.11.2016.(iv)Central Board of Direct Taxes (CBDT)Central Board of Direct Taxes (CBDT): CBDT vide their Notification no. S.O. 2670(E) recognized Cost Accountants as e-return intermediaries;(v)Central Board of Excise and Customs (CBEC)Accepting of services of the Cost Accountant’s may also be considered by the respective Commissionrates depending upon the extent of complexity of the cases as provided under Circular No.04/2006 dated 12th January, 2006 modified and its inclusion in the assessed value as extended cost of transportation;(vi)Central Board of Excise and Customs (CBEC)Audit of accounts of SEZ developer as directed by the Commissioner of Customs/Central Excise [refer Circular No. 52/2002-Customs dated 14th August, 2002];(vii)Central Board of Excise and Customs (CBEC)Certified Facilitation Centers (CFCs) – under ACES-CBEC Scheme: As per MOU with CBEC, Ministry of Finance, Cost Accountants in whole-time practice are authorized to set up Certified Facilitation Centers (CFCs) under Certified Facilitation Centre Scheme in filing various Excise and Service Tax Returns under the provisions of Central Excise Act and Service Tax Act;(viii)Central Board of Excise and Customs (CBEC)Computation of freight of time chartered/daughter vessel and its inclusion in the assessed value as extended cost of transportation [refer Circular No.04/2006 dated 12th January, 2006].(ix)Central Board of Excise and Customs (CBEC)Custom Broker: Central Board of Excise and Customs (CBEC) Amended Customs Brokers Licensing Regulations, 2013 and included the Cost Accountant qualification for Customs Brokers Examination to be held from the year 2017 onwards;(x)Central Board of Excise and Customs (CBEC)Ministry of Finance amended Circular No.18/2010 Customs dated 08.07.2010 vide Circular No 01/ 2012-Customs dated 5th January 2012 to authorize inter alia Cost Accountants to issue a certificate, certifying that burden of 4% CVD has not been passed on by the importers to any other person;(xi)Central Board of Excise and Customs (CBEC)The Commissioner of Customs/Central Excise may direct the concerned developer to get his accounts audited by a Cost Accountant nominated by him in this behalf. The expenses of and incidental to such audit shall be borne by the concerned developer, vide Circular No. 52/2002-Customs dated 14th August, 2002;(xii)Central Board of Excise and Customs (CBEC)Under Rules 6 and 7 of the Customs and Central Excise Duties Drawback Rules, 1995, the exporters may be asked to furnish the purchase invoice as to the procurement of the raw hides/wet blue leather. They should also furnish a certificate inter alia from the Cost Accountant as to the consumption and cost of processing chemicals used for its processing and other incidental overhead charges incurred;(xiii)Customs Act, 1962Certification of refund of additional duty of Customs on the goods imported for subsequent sale under Indian Customs Act;(xiv)Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000Valuation Certificate for Cost of goods produced for Captive Consumption, in accordance with Cost Accounting Standard CAS – 4 issued by the Institute, under Rule 8 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000;(xv)Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000Certificate for Average Cost of Transportation, in accordance with Cost Accounting Standard CAS – 5 issued by the Institute, under Rule 5 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000;(xvi)Customs Valuation (Determination of Value of Export Goods) Rules, 2007Under Rule 5 of Customs valuation (Determination of Value of Export Goods) Rules, 2007, the proper officer shall give due consideration to the cost-certificate issued by a Cost Accountant;(xvii)Customs Act, 1962Under the Fixation of brand rate of Drawback without pre-verification – Simplified procedure Scheme, unless there are any special reasons, drawback rates are to be fixed without pre-verification of the date filed, (which should be duly verified by the applicant and Cost Accountant or Chartered Accountant or Chartered Engineers) and the exporter would be authorised by provisional brand rate letters issued by the Ministry to claim the drawback rate considered admissible from the concerned Customs House(s);(xviii)Indian Council of ArbitrationAs Arbitrator: The Indian Council of Arbitration authorizes Cost Accountants and Cost Accounting Firms for empanelment in the panel of arbitrators under the category of financial experts;(xix)Insolvency and Bankruptcy Code, 2016Regulation 5 and 9 of the Insolvency and Bankruptcy Board of India (Insolvency Professionals) Regulations, 2016authorized to act as an Insolvency Professional as per the section 206 and 207 of the Insolvency and Bankruptcy Code, 2016;(xx)Foreign Exchange Management (Transfer or Issue of Security by a Person Resident Outside India) Regulations, 2017Regulation 11 of the Foreign Exchange Management (Transfer or Issue of Security by a Person Resident Outside India) Regulations, 2017 authorises Cost Accountant in practice for valuation of capital instruments of an Indian company and also under Schedule 2 - Purchase/ Sale of capital instruments of a listed Indian company on a recognised stock exchange in India by Foreign Portfolio Investors and Schedule 6 - Investment in a Limited Liability Partnership (LLP) for valuation on an arm’s length basis as per pricing methodology.(xxi)Companies (Registered Valuers and Valuation) Rules, 2017Under Annexure IV of the Companies (Registered Valuers and Valuation) Rules, 2017, the Member of the Institute of Cost Accountants of India are recognised as Registered Valuer for valuation of Securities or Financial Assets.(xxii)Indian Banks Association (IBA)Recognized Firms of Cost Accountants for Empanelment as Forensic Auditor for frauds.Reserve Bank of India mandated that in respect of all borrowing arrangement exceeding Rs. 500 crores, an Independent Evaluation Committee (IEC) would carry out an evaluation of the Techno-Economic Viability (TEV) and the proposed restructuring package. Number of Cost Accountants are members of “Independent Evaluation Committees (IEC) “.Advised all members Banks to engage Cost Accountants/Firms of Cost Accountants for Stock Audit and Risk Based Internal Audit and other Banking operations.(xxiii)Maharashtra unaided Private Professional Educational ( Regulation of Admissions and Fees ) Act,2015Member of Fee Regulating Authority under Maharashtra unaided Private Professional Educational ( Regulation of Admissions and Fees ) Act,2015EAppearance as an Authorized Representative(i)Companies Act, 2013(a) Right to legal representation: Section 432 of the Companies Act 2013;(b) Rights of a party to appear before the Bench: Regulation 19(2) of Company Law Board Regulations, 1991;(ii)Competition Commission of India (CCI)(a) Appearance before Commission:Section 35 of the Competition (Amendment) Act, 2007;(b) Right to legal representation: Appeal to the Appellate Tribunal: Section 53(1) of the Competition (Amendment) Act, 2007;(iii)Central Board of Excise and Customs (CBEC)(a) Appearance by Authorized Representative: Section 35Q of the Central Excises Act, 1944;(b) Appearance by Authorized Representative: Section 146A of the Customs Act, 1962;(c) Appearance by Authorized Representative: Rule 2(c) of Customs, Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982;(iv)Central Electricity Regulatory Commission (CERC)Authority to represent before the Commission: vide Notification No. 8/ (1)/99/CERC dated 27th August, 1999;(v)Depositories Act, 1996Right to Legal Representations: Section 23C, Explanation (c) of Depositories Act, 1996;(vi)Income Tax Act, 1961Appearance by Authorized Representative:Section 288 of the Income Tax Act 1961 read with Rule 50 of the Income Tax Rules, 1962;(vii)Real Estate (Regulation and Development) Act, 2016Right to legal representation: Section 56 of the Real Estate (Regulation and Development) Act, 2016;(viii)Securities Exchange Board of India (SEBI)Right to Legal Representations: Clause 22C under Conditions for listing: Chapter IV of Listing of Securities;(ix)Service TaxAppearance by Authorized Representative:Section 96D (5) of the Service Tax Act 1994;(x)Special Economic Zone (SEZ)Rights of appellant to appear before the Board: Rule 61 of the Special Economic Zone Rules 2006;(xi)Telecom Regulatory Authority of India (TRAI)Right to Legal Representation before Appellate Tribunal as per Section 17 of TRAI Act, 1997;(xii)Value Added Tax Acts/ RulesCost Accountants are authorized to appear before authorities under VAT Acts/ Rules of various State Government(s).(xiii)Central Goods & Services Tax Act, 2017.Appearance by authorized representative under Section 116 of Central Goods & Services Tax Act, 2017.FReserve Bank of India(a)For Valuation of Properties - Empanelment of Valuers. (Circular no. RBI No.2006-2007/224 DBOD.BP.BC No. 50/21.04.018/ 2006-07 January 4, 2007).(b)For certification of borrowal companies in respect of Lending under Consortium Arrangement/ Multiple Banking Arrangements. (Circular No. RBI/2008-2009/379 DBOD. No. BP.BC.110/08.12.001/2008-09 dated 10thFebruary, 2009).(c)For certification of borrowal companies in respect of Lending under Consortium Arrangement / Multiple Banking Arrangements. (Circular No. RBI/2008-2009/382 UBD. PCB.No. 49 /13.05.000/2008-09 dated 12thFebruary, 2009)(d)In respect of the Forensic Scrutiny – Guidelines for prevention of frauds (Circular no. RBI/2010-11/555 DBS. CO.FrMC.BC.No.10/ 23.04.001/2010-11 dated 31stMay, 2011 read with Circular no. RBI/2008-09/508 DBS.CO.FrMC.Bc.No.8 /23.04.001/2008-09 dated June 24, 2009 on Frauds in borrowal accounts having multiple banking arrangements and Circular no. RBI/2008-2009/183 DBOD No BP BC 46 / 08.12.001/2008-09 dated September 19, 2008 on Lending under Consortium Arrangement/ Multi Banking Arrangements).(e)For Certificate indicating fair price of capital contribution/profit share of an LLP and a valuation certificate- Foreign Direct Investment (FDI) in Limited Liability Partnership (LLP) (Circular no. RBI/201314/566 A.P. (DIR Series) Circular No. 123 dated April 16, 2014).(f)For Certificate in respect of Foreign Investment in India (Circular no. RBI/2014-15/6 Master Circular No.15/2014-15 July 01, 2014 (Amended upto February 09, 2015).(g)For certification in respect of Loans and Advances – Statutory and Other Restrictions for Lending under Consortium Arrangement/Multiple Banking Arrangement (Circular no. RBI/2014-15/64 DBOD.No.Dir.BC. 16/13.03.00/2014-15 July 1, 2014).(h)For Certification in respect of Guarantees, Co-Acceptances & Letters of Credit – UCBs (Circular no. RBI/2013-14/19 UBD.BPD.(PCB) MC No.4/09.27.000/2013-14 July 1, 2013).(i)For Certification in respect of Management of Advances – UCBs for Exchange of information–Lending under Consortium Arrangement/Multiple Banking Arrangements (Circular No.RBI/2014-15/21 UBD.BPD.(PCB) MC No.5/13.05.000/2014-15 July 1, 2014).(j)Valuation Certificate in respect of Foreign Exchange Management (Transfer of Issue of Security by a Person Resident Outside India) (Third Amendment) Regulations, 2014 (Notification No. FEMA.298/2014-RB: dated 13th March, 2014).(k)Valuation Certificate for Foreign Direct Investment (FDI) in Limited Liability Partnership (LLP) under Master Circular No. 15/2014-15 dated 1st July, 2014.Cost Accountants in Employment:As mentioned in the beginning, the Cost Accountants are most sought in the business world. There services are deemed vital in investment planning, profit planning, project management and overall managerial decision making process. Many members of the Institute are occupying the top positions in the organizations, as Chairman & Managing Director, Managing Director, Finance Director, Financial Controller, Chief Financial Officer (CFO), Cost Controller, Marketing Manager and Chief Internal Auditor etc.Cost Accountants in Government Department:Realising the importance of the profession of the Cost and Management Accountancy in the economic development of the nation, the Central Government has constituted an all-India cadre known as Indian Cost Accounts Service (ICoAS) at par with other Class-I services such as IAS, IFS etc. to advise the government in cost pricing and in framing the appropriate fiscal and tax policies.Cost Accountants in Education:University Grants Commission (UGC) has notified “UGC Regulations on Minimum Qualifications for Appointment of Teachers and Other Academic Staff in Universities and Colleges and Measures for the Maintenance of Standards in Higher Education, 2010 vide its Circular No. F.3-1/2009 dated 30th June 2010.The Regulations prescribe the minimum qualification for appointment of teaching faculty in universities and colleges in the area of Management/ Business Administration. The qualifications specified for appointment of Assistant Professor, Associate Professor and Professor in the above area and Principal/Director/Head of the Institution include First Class Graduate and professionally qualified Cost Accountant among other qualifications and subject to other requirements including qualifying NET/SLET/SET as the minimum eligibility condition for recruitment and appointment of Assistant Professors.Further Academic pursuits:A member of the Institute can get enrolled as a member of IMA USA.Recognised by the Academic Councils of many Universities in India for the purpose of admission to the Ph.D. courses in Commerce. Various Universities have recognized CMA qualification for registration as M.Phil. and Ph.D. candidates in commerce and allied disciplines.The MoU between CIMA (The Chartered Institute of Management Accountants), UK and The Institute of Cost Accountants of India introduces a new CIMA Professional Gateway examination (available from May 2009) for the students who have successfully completed the whole of the Institute’s professional examination, enabling a ‘fast track’ route into CIMA’s Strategic level examinations, final tests of professional competence and ultimately CIMA Membership.MOU between Indira Gandhi National Open University (IGNOU): As per MOU dated 11th July, 2008, IGNOU offers specialized http://B.Com and http://M.Com Programs for the students. The Students can simultaneously study the specialized http://B.Com (Financial & Cost Accounting) programme with the Institute’s Intermediate Course and specialized http://M.Com (Management Accounting & Financial Strategies) with the Institute’s final course.