Certified Management Accountants - A certification awarded by IMA USA (The Institute of Management Accountants - USA). www.imanet.org

The CMA internationally recognized, advanced accounting and financial professional training in business. CMA is achievement mark on your professional expertise in financial planning, analysis, control, decision support, and professional ethics – skills that are up to standards.

Whether you want Promotion or expand your career potential, CMA is perfect choice for standard professional excellence.

To Become a CMA

BE a CMA, you need to get through following requirements:

  • Register and maintain membership in IMA.
  • Bachelor’s degree holder or equivalent degree from recognized college or university.
  • Professional experience of two year in management accounting or financial management.
  • Enroll into the CMA program.
  • Attempt and pass Parts 1 and 2 of the CMA exam.
  • Accept by IMA’s Statement of Ethical Professional Practice.

Course of Study

  • Part-I Financial Planning, Performance & Control
  • Part-II Financial Decision Making

Exam Format

Passing Scale 360 marks out of 500(72%)


  • 100 Multiple Choice Questions, Time Duration of Exam – 3 hours, and then
  • 2 Essay Type Questions, Time Duration of Exam – 1 hour
  • 100 Multiple Choice Questions, Time Duration of Exam – 3 hours, and then
  • 2 Essay Type Questions, Time Duration of Exam – 1 hour

Exam & Other Fee Structure

  • Membership Fee - $245
  • Application Fee - $250
  • Exam Fee Part-1 - $415
  • Exam Fee Part-2 - $415

Exam Sessions

Sessions of Computer Based Exam;

  • January – February
  • May – June
  • September – October

Part-I (Financial Planning, Performance & Control)

Knowledge of general business environment and business concepts that enable you to understand the underlying business reasons and accounting implications of business transactions, analysis, decision making, budgeting & forecasting and other managerial functions in the organization.

  • External Financial Statements & Revenue Recognition
  • Measurement, Valuation & Disclosure – Investments & Short Term Items
  • Measurement, Valuation & Disclosure – Long Term Items
  • Cost Management Concepts
  • Cost Accumulation Systems
  • Cost Allocation Techniques
  • Operational Efficiency and Business Process Performance
  • Analysis & Forecasting Techniques
  • Budgeting – Concepts, Methodologies and Preparation
  • Cost & Variance Measures
  • Responsibility Accounting and Performance Measures
  • Internal Controls – Risk & Procedures for Control
  • Internal Control – Internal Auditing & Systems Controls

Course Outline Part-II (Financial Decision Making)

This section acknowledges you with basic and detailed financial decision making techniques and props. Which lead you to better performance in Financial Decision Making in an organization. Ensures you with the concepts to analyze the financial data and financial statements which enhance the overall efficiency of the organization.

  • Ethics for the Management Accountants
  • Ratio Analysis
  • Profitability Analysis and Analytical Issues
  • Investment Risk & Portfolio Management
  • Financial Instruments & Cost of Capital
  • Managing Current Assets
  • Raising Capital, Corporate Restructuring and International Finance
  • CVP Analysis and Marginal Analysis
  • Decision Analysis and Risk Management
  • Investment Decisions

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