CA CS CMA Nikkhil Gupta sir is a renowned faculty of CMA course. He is exclusively teaching CMA students for over 10 years now. He believes that although the CMA course content might be similar to other professional courses, but the breadth and depth in which the coverage is expected, varies significantly. Therefore, CMA students must stick to the course curriculum prescribed by the Institute of Cost Accountants of India. He teaches Law and Ethics (Paper 3) to CMA Foundation students; Direct Tax (Paper 7) and Audit (Paper 12B) to CMA Inter students; and Direct Tax (Paper 16), Cost and Management Audit (Paper 19) and SPM / BVM (Paper 20) to CMA Final students.