Certified Management Accountant (CMA)-U.S.A


CMA is an American Certification awarded by the Institute of Management Accountants (IMA) U.S. IMA has Mutual recognition agreement with ICWA(Now ICMA) of India for 100% Exam Exemptions & with CGA Canada advanced entry level for CGA program.

Who can do CMA?
Anyone who has completed a Bachelor’s degree from an accredited college or university or pursuing his/her degree is eligible to sit for the CMA Exam.

What is the course structure?
The new CMA exam consists of two parts:
Part I FINANCIAL Reporting,Planning, Performance and Control
Part II Financial Decision Making

CMA Course Outline:

CMA Part I : Financial Reporting, Planning, Performance, and Control

  • External Financial Reporting Decisions – 15% (Level C)
  • Planning, Budgeting, and Forecasting – 30% (Level C)
  • Performance Management – 20% (Level C)
  • Cost Management – 20% (Level C)
  • Internal Controls – 15% (Level C)

CMA Part II : Financial Decision Making

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

What is the CMA exam format?
Part I
100 Multiple Choice Questions and
two 30 minute Essay Questions
Part II
100 Multiple Choice Questions and
two 30 minute Essay Questions
Passing Criterion is 72% for each Part of CMA.

What is the CMA exam duration?

Part I : Financial Reporting,Planning, Performance and Control – 4 hours

Part II : Financial Decision Making – 4 hours

What are the CMA exam dates?
Exams are offered in January and February, May and June, September and October.

Where CMA exams are administered?
Exams are administered through the worldwide network of Prometric Testing Centers. To locate a Testing Center and to schedule exam appointments, visit .

What is the CMA exam fee?
Membership Fee to IMA $250 (to be paid yearly) and Entrance Fee $ 240 (one time).
Exam fee will be $395  per part.

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