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Certified Management Accountant

Certified Management Accountant

CMA (New System) Two Parts:
The CMA exam is designed to measure the advanced skills required to be an effective member of finance and accounting teams within organizations and to create value in today’s complex and challenging business environment. The exam part topics are outlined as follows:

PART I – Financial Planning, Performance and Control

• Planning, budgeting, and forecasting
• Performance management
• Cost management
• Internal controls
• Professional ethics

PART II – Financial Decision Making

• Financial statement analysis
• Corporate finance
• Decision analysis and risk management
• Investment decisions
•Professional ethics

CMA Exams:

The CMA consists of two exam parts:
PART I: Financial Planning, Performance and Control
(4 hours – 100 multiple choice questions and two 30-minute essay questions)
PART II: Financial Decision Making
(4 hours – 100 multiple choice questions and two 30-minute essay questions)
The exam parts can be taken in any order. Candidates must register to take one exam part within the first 12 months of entering the program and must complete the program within three years.

Eligibility Requirement:

To participate in the CMA program, candidates must be members of IMA. To earn the CMA designation, candidates must pass both exam parts and fulfill the following education and experience requirements:
•Bachelor’s degree from an accredited college or university. Please reference the Education Qualification Section of the CMA Handbook.
•Two continuous years of professional experience in management accounting or financial management.

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