Certified Management Accountant

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The Certified Management Accountant (CMA) is a globally recognized, US-influenced certification in controlling . The target group of the certification are employees and managers who work in the controlling or finance departments of companies. The certification is comparable to a Certified Public Accountant (CPA) or Chartered Financial Analyst (CFA). The CMA is awarded by the Institute of Certified Management Accountants, which is part of the Institute of Management Accountants (IMA). Requirements are a bachelor's degree, two years of professional experience in controlling, membership in the IMA and passing the two CMA exams.

development

The certification has been awarded in the USA since 1972 and increasingly in Europe since the 1990s. In mid-2019 there were around 1,400 active CMAs in Europe. In total, more than 80,000 people are certified.

exam

The two exams can be taken in Prometric testing centers. In contrast to the comparable CFA , test periods of two months each are offered (January / February, May / June, September / October), during which the candidate can freely choose his date. Each exam lasts a maximum of four hours. It consists of 100 multiple choice questions and two extensive essay questions.
The first part (Financial Reporting, Planning, Performance, and Control) deals with US bookkeeping ( US GAAP ), planning and budgeting approaches, variance analyzes, segment reporting, partial and full cost accounting as well as technology and analytics. The second part (Financial Decision Making) focuses on balance sheet analysis , corporate finance , decision support, risk management and ethics .

IMA Germany eV

The German chapter of the IMA, IMA Germany eV, meets at regular intervals to exchange current topics in finance and accounting and sees itself as a network for internationally oriented finance executives.

Individual evidence

  1. ↑ http://www.imanet.org/cma-certification/become-a-cma/become-a-cma-overview
  2. ↑ http://www.imanet.org/cma-certification/become-a-cma/faqs-about-the-cma-program
  3. ↑ http://www.finance-magazin.de/persoenlich-personal/karriere/der-cma-weltweiter-schluss-fuer-controller-1339529/
  4. ↑ https://www.imanet.org/about-ima/news-and-media-relations/press-releases/2019/12/4/ima-achieves-significant-global-growth-and-career-value-in -fiscal-year-2019? ssopc = 1
  5. ↑ https://www.imanet.org/-/media/6f64b804887641d880afef2178a44b9c.ashx
  6. ↑ http://germany.imanet.org