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-New Syllabus 2020 Edition

  • Part-I Financial Planning, Performance & Analytics
  • 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 & Analytics)

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
  • Integrated Reporting
  • 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 – Corporate Governance
  • Internal Control – Controls & Security Measures
  • Information Systems and Data Governance
  • Systems Development and Data Analytics

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
  • Frauds and Risk Management
  • Financial Markets and Types of Securities
  • Valuation Methods and Cost of Capital
  • Managing Current Assets
  • Corporate Restructuring and International Finance
  • Ratio Analysis
  • Activity Measures and Financing
  • Investment Decisions
  • CVP Analysis
  • Marginal Analysis and Pricing

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