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CMA (USA) – Certified Management Accountant

Certified Management Accountant (CMA) is the highest level of certification in management accounting that acts as a global passport for accountants and finance professionals. CMA USA (Certified Management Accountant) is an advanced Accounting Certification, offered by the IMA (Institute of Management Accountants), USA. CMA certification is designed for Accountants and Finance Professionals. This certification signifies expertise in Financial Planning, Analysis, Control, Decision Support, and Professional Ethics

IMA – Institute of Management Accountants, USA is the certification body founded in 1919 in the USA and since then has been an industry standard-bearer for Accounting Certification. IMA has a global network of about 100,000 members in 140 countries and 300 professional and student chapters Headquartered in Montvale, New Jersey, USA. IMA also provides localized services through its four global regions: America, Asia Pacific, Europe, and Middle East & India.


To appear for the US Certified Management Accountant (CMA) examination a candidate should have

  • Membership of the Institute of Management Accountants (IMA)
  • A Bachelor’s degree from an accredited university or an equivalent degree

US CMA Course Details

The new CMA USA course consists of two parts:

  • CMA PART I: Financial Planning, Performance, and Analytics

    • External Financial Reporting Decisions (15%)
    • Planning, Budgeting, and Forecasting (20%)
    • Performance Management (20%)
    • Cost Management (15%)
    • Internal Controls (15%)
    • Technology and Analytics (15%)
  • CMA PART II: Strategic Financial Management

    • Financial Statement Analysis (20%)
    • Corporate Finance (20%)
    • Investment Decisions (10%)
    • Decision Analysis (25%)
    • Professional Ethics (15%)
    • Risk Management (10%)

CMA USA Exam Format

CMA Exams are online computerized Exams of 4 Hours duration and the passing marks being 500 (72%). CMA Exam Question Pattern is as follows:

  • 3 Hrs for 100 Multiple Choice Questions (Weightage 75%)
  • 1 Hr for 2 Essay Type Questions 30 minutes each (Weightage 25%)