At the outset, I would like to thank Prof. Hariharan for all the professional guidance and moral support given to me in completing CMA examination. Also, I cannot forget the cooperation received from the other staff members of EMERGE Management Training Center. The library and materials available in EMERGE are fantastic. Also worth mentioning here, the mock test conducted by them. As a matter of fact the mock tests have given more insight to various types of problems which gave more confidence. God willing, if everything goes well, I intend to join EMERGE Management Training Center for CPA very shortly.