Certified Management Accountant (CMA)

Certified Management Accountant (CMA)

• Part 1 – Business Analysis
  Business Economics (25%), Global Business (20%), Internal Controls (15%), Quantitative Methods (15%), and Financial Statement Analysis (25%)
  
  
• Part 2 – Management Accounting and Reporting
  Budget Preparation (15%), Cost Management (25%), Information Management (15%), Performance Measurement (20%), and External Financial Reporting (25%)
  
  
• Part 3 – Strategic Management
  Strategic Planning (15%), Strategic Marketing (15%), Corporate Finance (25%), Decision Analysis (25%), and Investment Decision Analysis (20%)
  
  
• Part 4 – Business Applications
  All topics from parts 1, 2, and 3, plus organization management, organization communication, behavioral issues, and ethical considerations.

• Parts 1, 2, 3
  The exams for Parts 1 and 3 consist of 110 multiple-choice questions (and a 3-hour time limitation), and the Part 2 exam consists of 140 multiple-choice questions (and a 4-hour time limitation). Results are provided immediately upon the completion of a candidate’s exam.
  
  
• Part 4
  The Part 4 exam is a written-response exam consisting of 4-7 business-oriented essays and problems, and is offered only during the months of February, May, August, and November. Results for Part 4 are mailed approximately six weeks after the end of the testing period.

1. Membership in the Institute of Management Accountants (IMA)
   
2. Paying a one-time Entrance Fee of $125
   
3. Satisfying the Education Qualification - Verification of one of the following must be presented prior to completing the examination or within seven years of passing the examination in order to complete the education requirement:
   • Bachelors Degree, in any area, from an accredited college or university; or
     
   • Score in the 50th percentile or higher on either the Graduate Management Admission Test (GMAT) or the Graduate Record Examination (GRE); or
     
   • Professional qualification comparable to the CPA, CMA, or CFM
4. Satisfying the Experience Qualification - Candidates must complete two continuous years of professional experience in management accounting and/or financial management, prior to or within seven years of passing the examination
   
5. Passing scores (or a waiver) for all required examination parts
   
6. Compliance with the IMA Statement of Ethical Professional Practice

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