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Vision & Mission


Institute’s vision is to help Bangladesh become an industrialized nation by promoting and regulating Cost and Management Accounting profession towards market economy to enhance economic competitiveness and quality of life.


The Institute of Cost and Management Accountants of Bangladesh, an autonomous professional body under the Ministry of Commerce, is the only Institute dedicated to Cost and Management Accounting education and research in the country.

The Institute’s mission is to develop, equip and promote Cost and Management Accounting profession by maintaining highest professional standard of its members in order to enable them to provide better services to the society.

The Institute is entrusted with the formulation and implementation of National Accounting as well as Cost Accounting Standards and take other necessary steps with a view to regulating the Cost and Management Accounting profession commensurate with global standard with the ultimate objective of developing Bangladesh's human and natural resources to ensure common welfare and to enrich our shared future.

The major objectives of the Institute are to:
  • Regulate and develop the Cost and Management Accounting (CMA) profession in Bangladesh;
  • Provide and confer the highest professional degree in Cost and Management Accounting;
  • Impart education and training to the members, corporate managers and intending students of CMA for enhancing their capability in the fields of Cost and Management Accounting;
  • Develop knowledge, skills and competence of the CMAs needed to support economic development of the country and, thus, to prepare capable manpower needed for various national and international development activities according to the requirements of the millennium;
  • Help development, adoption and implementation of    International Financial Reporting Standards (IFRS) in Bangladesh;
  • Formulate, adopt and implement Cost Accounting and Auditing Standards (CAAS) in Bangladesh and international;
  • Implement statutory Cost Audit as provided in the Companies Act, 1994 ; and
  • Conduct research in the field of Cost and Management Accounting in order to promote and develop the profession to meet the requirement of the time.

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