Certainly! The Certified Management Accountant (CMA) is a professional certification in management accounting and financial management. The CMA certification is offered by the Institute of Management Accountants (IMA) in the United States.
The CMA program consists of two parts:
Part 1: Financial Planning, Performance, and Analytics
- External Financial Reporting Decisions
- Planning, Budgeting, and Forecasting
- Performance Management
- Cost Management
- Internal Controls
Part 2: Strategic Financial Management
- Financial Statement Analysis
- Corporate Finance
- Decision Analysis
- Risk Management
- Investment Decisions
- Professional Ethics
In addition to passing both parts of the CMA exam, candidates must also meet education and experience requirements. Candidates must have a bachelor’s degree from an accredited institution and two years of relevant work experience. Alternatively, candidates can have a non-U.S. bachelor’s degree and three years of relevant work experience.
Once a candidate has passed the CMA exam and met the education and experience requirements, they can apply to become a CMA member and use the CMA designation. CMAs must also adhere to the IMA’s Standards of Ethical Conduct for Management Accountants.
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