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The IMA’s CMA (Certified Management Accountant) is the advanced professional certification specifically designed to measure the accounting and financial management skills that drive business performance. The CMA is a U.S.-based, globally recognized certification offered by The Institute of Management Accountants.

The Institute of Certified Management Accountants (ICMA), the certification division of IMA, awards the Certified Management Accountant (CMA) certification. This covers four areas: financial planning, analysis, control, and decision support. The CMA assesses competency of internally focused accounting skills and is appropriate for professionals working in large, small, publicly traded and privately held enterprises, not-for-profit organizations, academia, and government. More than 37,000 professionals in the U.S. and around the world have earned the CMA since the program was introduced in 1972.

IMA currently represents over 75,000 accountants and financial professionals in business. The participation of each of our members makes the success of our mission possible.
Certified Management Accountant.

  • The CMA Exam: Two Parts covering 11 Competencies.
  • Part One: Financial Reporting, Planning, Performance and Control
    • 15% External Financial Reporting Decisions.
    • 30% Planning, Budgeting and Forecasting.
    • 20% Performance Management.
    • 20% Cost Management.
    • 15% Internal Controls
  • Part Two: Financial Decision Making.
    • 25% Financial Statement Analysis.
    • 20% Corporate Finance.
    • 20% Decision Analysis
    • 10% Risk Management
    • 15% Investment Decisions
    • 10% Professional Ethics
The CMA exam consists of 2 parts, each of which is a 4 hour examination. The exams consist of 100 MCQ's and 2 essay style questions. The exams can be taken in January/February, May/June and September/October. The minimum passing score is 360 out of 500 for each part.

  • Added Value Advantage on Passing CMA exams.
    • ICWA (Institute of Cost & Works Accountant) India for 100% Exam Exemptions.
    • CGA (Canada) advanced entry level for CGA Program.
    • ACCA – UK 7 Papers Exemptions and you may choose to study and pass 9 Papers and achieve ACCA UK.
    • CIMA – UK, 12 Papers Exemptions and you may choose to study and pass 5 Papers and achieve CIMA Qualification.

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