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IMA’s CMA® (Certified Management Accountant) certification is a professional credential that can be earned in the advanced management accounting and financial management fields. The certification signifies that the person possesses knowledge in the areas of financial planning, analysis, control, decision support, and professional ethics, the skills most in demand on finance team around the world. The CMA is a U.S.-based, globally recognized certification offered by The Institute of Management Accountants.
The Certified Management Accountant Exam is two part exam that must be passed as a prerequisite to earning the CMA designation.
The CMA exams are given during three testing window periods: January/February, May/June and September/October at Prometric centers. Each exam consists of 100 multiple choice questions and two 30-minute essay questions. Candidates are given 3 hours to complete the multiple choice section and one hour to complete the essays. Candidates must show their work for the essay questions in order to receive credit. Parts 1 and 2 of the CMA exam are scored on a scale of 0-500 with a candidate's raw score converted to a uniform scaled score against all exam candidates. On this scale, a score of 360 represents the minimum passing scaled score. Candidates are given three years from registering to pass both parts of the exam.
Part 1 – Financial Reporting, Planning, Performance, and Control
External financial reporting decisions (15%)
Planning, budgeting and forecasting (30%)
Performance management (20%)
Cost management (20%)
Internal controls (15%)
Part 2 – Financial Decision Making
Financial statement analysis (25%)
Corporate finance (20%)
Decision analysis (20%)
Risk management (10%)
Investment decisions (15%)
Professional ethics (10%)"
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