Cost and Works Accountants Act, 1959
50. Thesis and Viva-Voce
(1) Candidate who has passed Part I of the Management Accountancy Examination shall submit a Thesis on a subject to be approved by the Examination Committee. He shall submit in English five typewritten or printed copies of the Thesis in such manner as the Examination Committee may direct.
(2) The Examination Committee may make special rules in connection with submission of Thesis and a copy thereof shall be forwarded to the writer of the Thesis for their adherence.
(3) Every candidates submitting a Thesis shall do so with a fee of Rs. 100 which shall not be refundable.
(4) The Examination Committee shall have the Thesis duly examined either by it or by reference to a Board appointed by it and the result of the examination shall be communicated to the candidate. The decision of the Committee in this behalf shall be final.
(5) The copy-right to the Thesis submitted by a candidate shall vest with the Council who may make such use of it as may be necessary.
(6) A candidate who has attained the required standard in the Thesis shall be required to appear at a Viva-Voce Test before an Interview Board to be appointed by the Examination Committee.
(7) If a candidate sails to obtain the minimum pass marks either in the Thesis or in the Viva-Voce Test, he may at his option resubmit either the same Thesis with modifications and improvements made therein or submit another Thesis and on his attaining the required standard therein, he shall be required to appear at another Viva-Voce Test as provided in the Regulations.
(8) The marks obtained by a candidate in Part II of the examination shall not be intimated to him unless he is declared successful in both the Thesis and the Viva-Voce Test.