Mr. Manish Kandpal — Founder & President

B.Com (DU), PGDM (IMT Ghaziabad), LLB, DFA, FCMA, I.D.

Manish is a working Cost Accountant and a Fellow Member of the Institute of Cost Accountants of India (ICMAI). He is Principal Partner at MM & Associates, Cost Accountants, where his practice spans financial accounting, internal audit, cost audit, supply chain management, product costing, and cost-system design.

He is one of the youngest elected representatives of ICMAI’s Northern India region, and has served as Secretary, Vice Chairman, and Chairman of various ICMAI committees. He is a Life-Time Member of India’s Independent Directors’ Databank.

He has spent nearly fifteen years training young professionals across India, invited as speaker by ICMAI, ICSI, the Department of Income Tax, NACIN, and many universities. He founded STEP in 2022 to give that training work an institutional home.

Ms. Sana Azmi — Chief Executive Officer

B.A. (Prog.), MBA, FCMA

Sana leads STEP’s day-to-day operations. A Fellow Member of ICMAI, she runs Sana Azmi & Co., Cost Accountants, with over a decade of practice in cost records, cost audit, quality of sales audit, forensic audit, and statutory compliance.

Sana teaches as Guest Faculty at ICMAI and brings a deep grounding in financial management to STEP’s training calendar design.