About the CMA Exam and Designation

The CMA credential is the leading advanced professional certification designed specifically for accounting and financial management professionals in business.

Education and Experience

Certified Management Accountants (CMAs) are required to hold a Bachelor’s degree from an accredited college or university, or have a professional accounting certification, as well as at least two years of work experience. Additionally, candidates must have an active membership in the Institute of Management Accountants (IMA).

Examination Requirements

CMA candidates must successfully complete both parts of the CMA Exam:
Part 1 - Financial Reporting, Planning, Performance, and Control
Part 2 - Financial Decision Making

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About the Exam

The CMA Exam consists of two parts that can be taken in any order. Only one exam can be taken at a time. Candidates must complete both exam parts within three years and register to take one exam part within the first 12 months of entering the program.

Part 1

Financial Planning, Performance, and Analytics

Duration

4 Hours

Exam Question Count

100 Multiple Choice
2 30-minute essay questions

Sections

 1. External Financial Reporting Decisions (15%)
 2. Planning, Budgeting, and Forecasting (20%)
 3. Performance Management (20%)
 4. Cost Management (15%)
 5. Internal Controls (15%)
 5. Technology and Analytics (15%)

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Part 2

Strategic Financial Management