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      This degree offers a uniquely flexible approach to CMA study programme without compromising academic standards. The degree may be studied by correspondence learning system- form anywhere in Bangladesh or by coaching system at five coaching centres namely Dhaka,Chittagong, Rajshahi, Khulna and Comilla. Individual may combine both study routes where this better suits their needs or circumstances. Both the programming are subject to exactly the same assessments and quality standards.

6.1       Coaching Classes

            Coaching classes are conducted at (a) Dhaka, (b) Chittagong, (c) Rajshahi, (d) Khulna and (e) Comilla centres of the Institute. The academic session for coaching classes usually begins during the months of January and July each year. The coaching lectures are usually held during the evening hours throughout the week, beginning at 5.30 p.m. with each lecture being of one and a half hour length. The lecture periods are subject to change depending on the circumstances. Day Shift classes at Foundation Level and Professional Levels I and II commencing from 2:30 p.m. are only offered at the Dhaka centre.

6.2       Correspondence Courses

            The Institute, besides Coaching also provides facilities for Correspondence Courses at Dhaka Centre only. This facility can be availed by all those students who cannot attend coaching classes due to physical distance, non availability of ICMAB Centres in their base town or their preoccupation with other matters are allowed to take the Correspondence Courses under the prescribed rules. Admission in Correspondence Course continued up to March in January-June session and up to September in July-December session in each year.

6.2.1    Preparation of Assignments

            The students are advised to go through the Core Readings and Additional Readings from the recommended textbooks and additional materials. First read thoroughly the relevant chapters of the textbooks or other reading material. Read the assignments questions and ensure that you are ready to write the answers of the questions. Do not refer to the textbooks while writing the answers of the assignment questions. The students must prepare assignment with due care and diligence after studying textbooks. Thereafter the questions should be attempted in one’s own language and handwriting.

            The students should carefully organise and present the material for answers, so as to convey an analytical approach to the understanding of these problems. Questions requiring narrative answers should be developed adequately and factually expressed with clarity and conviction. Answer should be complete and care should be taken to include all pertinent points. This constant practice will help the students in getting through the examinations along with acquiring knowledge in the subjects.

6.2.2    Evaluation of Assignment

            The assignments are returned with necessary corrections and comments of the evaluator after these are checked and evaluated.

            All assignments of a subject consist of a certain number of questions. Each assignment is allocated a total of 100 marks, and each question carries individual marks. If one gets less than 60 marks in a particular assignment, he/she will be required to resubmit the assignment, as per instruction(s) of the evaluator. The original assignment must accompany the resubmission. The issuance of examination admit card is subject to the resubmission of assignment(s).

6.2.3    Rules for submitting Assignments

            In order to streamline the flow of assignments at the institute, the students are required to submit assignments according to the following rules:

            Assignments must be written in ink ball point pen, in student’s own handwriting. Typewritten assignments are not accepted.

            The following must be written clearly in capital letters on each assignment script:

            a)         Registration Number

            b)         Correspondence Course Number

            c)         Name

            d)         Full Mailing Address with phone number

            e)         Level

            f)         Subject

            g)         Assignment Number

            A margin of about 1-1/2” on the left side of each paper should be provided. At least 6 lines between two answers must be allowed for evaluators.

            Start fresh answer from the next page.

            All calculations must be shown clearly at the foot of the page.

            Answers to the assignment questions should be sent in accordance with the schedule, minimum three (3) or maximum six (6) assignments per subject in a month may be submitted. The assignments, more than the prescribed maximum limit, will not be accepted.

            Use both side of the answer scripts.

            Staple all pages of an assignment together and organise pages carefully so that assignment can be checked without inconvenience.

            The assignment should be submitted to Dhaka centre only.

            The students must not copy the answers from the textbooks or other students’ assignments.

            The student must obtain at least 60% marks in each assignment and if fails to obtain the requisite marks, has to re-write and resubmit the assignment to the Education Department, otherwise will not be eligible to appear in the examination.

            100% assignments of all subjects must be submitted in the session in which the examination is to be taken. All assignments must he submitted before one month of filling up of Examination form.

            Organise all answer scripts in proper sequence and send them to the Institute ensuring that assignments reach the Institute safely.

6.3       Inter-shift Transfer

            In the same academic session, provided seats are available in the classes, the Institute allows transfer to students from the day programme to the evening programme and vice versa.

6.3.1    Transfer from Coaching Centre                   

            It is possible for a coaching student to transfer from one coaching centre to another due to change of residence/employment, during the course of an academic term. Such a student is required to obtain the following certificates from his original coaching centre.

            (a)        Attendance Certificate

            (b)        Clearance Certificate showing the payment of Annual Subscription and all other dues.

6.3.2    Transfer from coaching to correspondence programme

            A student who has enrolled for the Coaching Classes can be transferred to the Correspondence Courses of the subject(s) in which he/she intends to switch-over to Correspondence Course. He/she will have to complete the required number of assignments within the prescribed time frame. This facility can be availed of within two month of the Coaching Classes enrolment on payment of Correspondence course fee. In such case, 50% of the tuition fee will be lapsed.

6.3.3    Transfer from Correspondence to Coaching Programme

            A Correspondence Course student can be transferred to the Coaching Classes on payment of 50% enrollment fee within one month’s time from the enrolment in Correspondence Course and on payment of 100% enrollment fee after one month’s time from the enrollment in Correspondence Course. The facility is subject to availability of capacity in coaching classes. He/she will, however, have to complete 75% attendance of prescribed periods. The students of correspondence course are allowed to be transferred to coaching system but after successful passing of foundation course.

6.4       Cancellation/suspension of Registration

            A student of the Institute shall be deemed to be guilty of misconduct, and will face cancellation/suspension of registration if :

            Fails to comply with the rules and regulations of the Institute.

            Fails to supply correct information to the Institute.

            Fails to comply with any of the directives issued by the management of the Institute.

            Involves himself/herself in such activities which cause damage to the image of the Institute.

            Uses unfair means in an examination.

            In the event of any misconduct or beach of any regulations by a registered student the Council may, if it is satisfied after such investigation as it may deem necessary, and after giving an opportunity of being heard, suspend or cancel the registration of the student.

            Registration of student shall be cancelled and all fees paid shall be forfeited if educational documents are found fake at any later stage.

            Further, in case of non-payment of annual subscription within three months from the date on which it becomes due the student’s name shall be struck off the Register. Reinstatement within five years is admissible on payment of all outstanding fees and a penalty of 20% thereon.

6.4.1    Automatic Cancellation of Registration

            The Registration of a student will remain valid for 10-year period if he pays all his dues to the Institute and does not fall under any of the clauses of 6.4 above. If a student is not able to qualify the final examination of the Institute within the registration period of ten years, his registration with the Institute will be automatically cancelled.

6.5       De-Novo Registration

            The registration period of a student shall remain valid for ten years from the date of his initial registration. To facilitate those students whose registration period have expired or will expire from time to time, there has a system of De-Novo Registration. For getting the facility of De-Novo Registration students will have to fulfill the conditions as stated below:

            Any student who has passed 1200 marks or more will be allowed De-Novo Registration by the office.

            Any student who has passed less than 1200 marks shall have to apply to the Institute which will be referred to the Education Committee. The Education Committee on reviewing the case will decide about offering the De-Novo Registration.

6.6       Library Facilities

            The Institute has a modern and fully air-conditioned library of 5000 sq. ft. enriched with latest required books kept open for the students and members from 9.00 a.m. to 9.00 p.m., six days in a week. Membership of the Institute’s Library is open to members, officials, teachers, examiners, markers and students of the Institute.  Library service is also provided at the Branch/Coaching centers for convenience of students. The timings shall be decided by the in-charge of Branch/Centre taking into consideration local conditions.

 

6.7 Exemption policy :

 

1.      Obtaining three (3) years B. Com. (pass)/B. Com. (Hons)/BBA, M. Com./MBA degree            from any recognized university having at least 50% marks or GPA 3.00 out of 4.00      
scale will be granted exemption in the entire foundation level course or in any subject of       
Foundation Level.

2.   The member of ICAB will be granted exemption on all subjects up to PL-II except Cost Accounting (102) and Management Accounting (202). 

 

3.      The member of ACCA (UK)/CPA (USA)/CIMA (UK)/CMA (Canada), CGA (Canada)/other equivalent foreign Accounting Professional body will be granted exemption on different subjects /level recommended by the Education Committee & approved by the National Council after evaluating the degree she/he already obtained.

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