Cima

Reciprocal exemption in CS is there for CMA and CA's but there's no such exemption in CMA for CAs. But cma foundation is exempted for ca final students.

Members and final passed students of Institute of Charted Accountants of India are exempted from all 11 papers of first three levels of exam of CIMA just by passing a 3 hours gateway exam and can appear for the final stage. Articleship training can be utilised fully or partially for exemption for training.