Archive | Cost Accountants

Professional Ethics Prescribed for the Members in Practice

This article throws light upon the six main professional ethics prescribed by the I.C.W.A.I for the members in practice (Cost Accountants). Some of the Professional Ethics are: 1. Independence, Integrity, Objectivity 2. Responsibility to Clients and Confidentiality 3. Responsibilities to Colleagues 4. Responsibilities to Practice and Profession including Firm Name, Service Holding, Designation etc and […]

Drawbacks of the Cost Accountants

This article throws light upon the six major drawbacks of the cost accountant relating to export. The drawbacks are: 1. In the Context of Customs and Central Excise Levies in India, Export Drawback Connotes 2. Conditions when Drawback is Payable 3. Determination of Drawback Rates 4. Categories of Drawback Rates 5. Procedure for Brand Rate/Special […]

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