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About ICWAI (Institute of Cost & Works Accountants of India) :
The Institute of Cost Accountants of India (ICAI) formerly known as ICWAI (Institute of Cost & Works Accountants of India) is a premier institution of India which offers education and develops the profession of Cost Accountancy in the country.
About CMA (Cost and Management Accountants) :
This is the primary qualification of the ICAI and following completion of up to 3 levels (Foundation, Intermediate and Final) examinations and 3 years of practical training in areas like Management Accounting, Cost Accounting, Financial Accounting, Taxation, Audits, Corporate Laws etc. enables an individual to become a Cost & Management Accountant.
Source: http://indiatoday.intoday.in/education/