Certified Management Accountant - wikipedia Certified Management Accountant Accounting Historical cost Constant purchasing power Management Tax Major types Auditing Cost Forensic Financial Fund Governmental Management Social Tax Key concepts Accounting period Accrual Constant purchasing power Economic entity Fair value Going concern Historical cost Matching principle Materiality Revenue recognition Unit of account Selected accounts Assets Cash Cost of goods sold Depreciation / Amortization Equity Expenses Goodwill Liabilities Profit Revenue Accounting standards Generally - accepted principles Generally - accepted auditing standards Convergence International Financial Reporting Standards International Standards on Auditing Management Accounting Principles Financial statements Annual report Balance sheet Cash - flow Equity Income Management discussion Notes to the financial statements Bookkeeping Bank reconciliation Debits and credits Double - entry system FIFO and LIFO Journal Ledger / General ledger T accounts Trial balance Auditing Financial Internal Firms Report People and organizations Accountants Accounting organizations Luca Pacioli Development History Research Positive accounting Sarbanes -- Oxley Act Business portal IMA 's CMA ( Certified Management Accountant ) certification is a professional certification credential in the 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 CMA is a U.S. - based, globally recognized certification offered by the Institute of Management Accountants. CMA - certified professionals work inside organizations of all sizes, industries, and types, including manufacturing and services, public and private enterprises, not - for - profit organizations, academic institutions, government entities, and multinational corporations. To date, more than 50,000 CMAs have been certified in more than 100 countries. To obtain certification, candidates must pass a rigorous exam, meet an educational requirement, experience requirement, and demonstrate a commitment to continuous learning through continuing professional education ( CPE ). Contents 1 The Certified Management Accountant Exam 2 Additional Certification Requirements 3 See also 4 Notes The certified Management Accountant exam Exam Content 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 % ) The Certified Management Accountant Exam is a two part exam that must be passed as a prerequisite to earning the CMA designation... Candidates are given three years from registering to pass both parts of the exam. The exams are given during three testing window periods : January / February, May / June and September / October at Prometric centers. Prior to 2010, the CMA exam was organized into four parts : Business Analysis, Management Accounting and Reporting, Strategic Management. Since 2010, the exam has been condensed into two four - hour parts, covering largely the same material as the former four part exam with added emphasis on financial planning, analysis, control, and decision support ; see aside. Each exam consists of descriptive 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. The exam is considered very rigorous and pass rates for the CMA exam have historically been low for both parts. Worldwide, the exam had a pass rate of 35 % for Part 1 and 49 % for Part 2 in 2014. Pass rates for the two part exam are as follows : CMA Exam Part 1 Pass Rates Region 2011 2013 2014 2015 Worldwide 40 % 35 % 35 % 35 % 35 % Asia Pacific 44 % 42 % 41 % 41 % N / A Europe 55 % 51 % 50 % 53 % N / A Middle East & Africa 20 % 20 % 21 % 21 % N / A Americas 54 % 53 % 51 % 53 % N / A CMA Exam Part 2 Pass Rates Region 2011 2013 2014 2015 Worldwide 40 % 43 % 42 % 49 % 52 % Asia Pacific 47 % 51 % 45 % 55 % N / A Europe 53 % 50 % 52 % 63 % N / A Middle East & Africa 25 % 28 % 29 % 37 % N / A Americas 47 % 53 % 54 % 57 % N / A The IMA discontinued region breakouts of exam pass rates starting with the 2015 results Additional certification requirements In addition to successfully passing the exams, CMA candidates must fulfill education and experience requirements in order to be certified : 1. Bachelor 's degree from an accredited college or university 2. Two continuous years of professional experience employing the principles of management accounting and financial management including : Preparation of financial statements Financial planning & analysis Monthly, quarterly, and year end close Auditing ( external or internal ) Budget preparation & reporting Manage general ledger and balance sheets Forecasting Company investment decision making Costing analysis Risk evaluation 3. For certified CMAs, 30 hours of CPE credits, including two hours of ethics, and annual IMA Membership are required to maintain active status. See also Chartered Institute of Management Accountants ( CIMA UK, Designation is ACMA or FCMA ) - UK, Europe, International Certified Management Accountants of Canada ( Designation as CMA, FCMA ) Certified Public Accountant - USA Uniform Certified Public Accountant Examination - USA Chartered Financial Analyst - USA Institute of Cost and Management Accountants of Pakistan ( ICMAP - Designation as ACMA, FCMA ) Institute of Certified Management Accountants ( ICMA Australia ) - Australia, Asia - Pacific, International Institute of Cost Accountants of India ( ICAI, Designation is ACMA or FCMA ) - India Institute of Management Accountants ( IMA USA ) - USA, China, International Institute of Cost and Management Accountants of Bangladesh ( Designation is ACMA or FCMA ) ICMAB Bangladesh Institute of Certified Management Accountants ( CMA SL Sri Lanka ) - Sri Lanka ( http://www.cma-srilanka.org/ ) Notes Jump up ^ `` Home IMA - The association of accountants and financial professionals working in business. ''. imanet.org. Retrieved 2017 - 09 - 13. Jump up ^ http://www.imanet.org/docs/default-source/cma-lib/cma_handbook_12-4-2014.pdf?sfvrsn=0 Jump up ^ http://www.imanet.org/cma-certification/current-cma-candidates/faqs-study-exam-process Jump up ^ http://www.imanet.org/docs/default-source/cma-lib/2014-09_pass-rates_12-17-14.pdf?sfvrsn=0 Jump up ^ http://www.imanet.org/docs/default-source/cma-lib/pass_rates.pdf?sfvrsn=2 Jump up ^ http://www.imanet.org/docs/default-source/cma-lib/2011_02-pass-rates.pdf?sfvrsn=2 Jump up ^ http://www.imanet.org/docs/default-source/cma-lib/2011_pass_rates.pdf?sfvrsn=2 Jump up ^ http://www.imanet.org/docs/default-source/cma-lib/2016-pass-rates-4-12-16(worldwide).pdf?sfvrsn=2 Jump up ^ http://www.imanet.org/docs/default-source/cma-lib/cma_resources.pdf?sfvrsn=2 Retrieved from `` https://en.wikipedia.org/w/index.php?title=Certified_Management_Accountant&oldid=800587934 '' Categories : Accounting qualifications Accounting in the United States Management accounting Talk Contents About Wikipedia Deutsch Français हिन्दी ಕನ್ನಡ Tiếng Việt Edit links This page was last edited on 14 September 2017, at 13 : 28. 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Question: the cma examination is offered by which organization
Answer: the Institute of Management Accountants