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CMA (USA) · Certified Management Accountant

CMA (USA) Certification

The Certified Management Accountant (CMA) is a professional certification from the Institute of Management Accountants (IMA), focused on financial planning, performance, analytics, and strategic financial management. Explore how the CMA certification works, including the two exam parts, eligibility requirements, exam windows, and the skills covered in the syllabus.

2 exams
Part 1 & Part 2
3 windows / year
Jan/Feb · May/Jun · Sep/Oct
72% pass mark
Results in about six weeks
150+ countries
Globally recognised credential
What is CMA?

A Professional Certification in Management Accounting and Finance

The Certified Management Accountant (CMA) is a professional certification awarded by the Institute of Management Accountants (IMA). It focuses on the financial and analytical skills used by professionals in management accounting, financial planning, performance management, and strategic decision-making.

The CMA is designed for professionals who want to develop skills that connect financial information with business planning and decision-making.

Where CMAs work

ManufacturingServicesPublic & private enterprisesNot-for-profitAcademic institutionsGovernment (USA)Multinationals

Why CMA

Build Skills for Modern Finance Roles

The CMA gives you in-depth mastery of financial and business skills that put you in demand with employers in the global market.

Financial Planning and Analysis

Develop skills in planning, budgeting, forecasting, and financial analysis.

Performance and Cost Management

Understand how financial information can support performance evaluation and cost management.

Strategic Decision-Making

Build knowledge that supports business decisions involving finance, investment, and risk.

Professional Development

Strengthen your management accounting and financial management expertise through an internationally recognised professional certification.

The CMA Exam Structure

Two Parts to the CMA Certification

The CMA exam consists of two parts. Each part covers a separate group of knowledge areas and is assessed through computer-based testing.

Part 1

Financial Planning, Performance & Analytics

Planning, budgeting & forecasting20%
Performance management20%
External financial reporting decisions15%
Cost management15%
Internal controls15%
Technology & analytics15%
Part 2

Strategic Financial Management

Decision analysis25%
Financial statement analysis20%
Corporate finance20%
Professional ethics15%
Risk management10%
Investment decisions10%
CMA Certification Requirements

How to Become a Certified Management Accountant

The CMA certification requires candidates to complete the IMA's education, examination, experience, and membership requirements.

1

Pass Both CMA Exam Parts

Complete and pass Part 1 and Part 2 of the CMA examination.

2

Meet the Education Requirement

Meet IMA's education requirements for the CMA programme.

3

Complete the Experience Requirement

Complete the required professional experience in management accounting and/or financial management.

4

Maintain IMA Membership

Maintain the required IMA membership and complete the certification process with IMA. Check the latest IMA requirements before registering, as eligibility and certification rules can change.

How the CMA Exam Works

CMA Exam at a Glance

3×/year
Testing windows: Jan/Feb, May/Jun, Sep/Oct
Prometric
Exams held at Prometric test centres
360 out of 500
Required to pass each exam part.
~6 weeks
Results announced after the exam
Study with Vertex

CMA (USA) Exam Preparation with VLS

Prepare for CMA Part 1 and Part 2 with VLS Complete Learning Packs, including video lectures, study resources, quizzes and tutor support.

Part 1

CMA (USA) Part 1 — Complete Learning Pack

Financial Planning, Performance & Analytics
  • Video lectures for the complete syllabus
  • Short-question & essay-question videos
  • Quizzes & hundreds of practice questions
  • One year's access from purchase
View Part 1 course
Part 2

CMA (USA) Part 2 — Complete Learning Pack

Strategic Financial Management
  • Video lectures for the complete syllabus
  • Short-question & essay-question videos
  • Quizzes & hundreds of practice questions
  • One year's access from purchase
View Part 2 course

Vertex partners with Hock International to provide best-in-class CMA content · plan around 160–180 study hours per part (roughly 10 hours a week for four months).

CMA (USA) — FAQs

Frequently Asked Questions for CMA (USA)

What is the CMA (USA) qualification?

The Certified Management Accountant (CMA) is a US-based, globally recognised certification from the Institute of Management Accountants (IMA). It certifies expertise in financial planning, analysis, control, decision support and professional ethics, and is recognised in over 150 countries.

What's the difference between CMA Part 1 and Part 2?

Part 1 covers Financial Planning, Performance and Analytics — planning and budgeting, performance management, cost management, internal controls, external reporting and technology. Part 2 covers Strategic Financial Management — financial statement analysis, corporate finance, decision analysis, risk management, investment decisions and professional ethics.

How is the CMA exam structured and when can I sit it?

There are two exams (Part 1 and Part 2), held three times a year in testing windows around January/February, May/June and September/October. Exams are taken at Prometric test centres, the pass mark is 72%, and results are announced in about six weeks.

What are the requirements to become a CMA?

You must pass both CMA exams, complete two years of relevant professional experience, and hold an active IMA membership to be awarded the CMA certification.

How long does it take to prepare for each CMA part?

As a guide, plan for around 160–180 study hours per part — roughly ten hours a week over about four months. Vertex's Complete Learning Packs give you one year's access to prepare at your own pace.

Is the CMA recognised internationally?

Yes. Although it's a US qualification from IMA, the CMA is recognised in over 150 countries and is highly valued by employers worldwide, making it a strong credential for a global finance career.

Prepare for Your CMA Exams with VLS

Choose CMA Part 1 or Part 2 and study with structured online learning, expert content and tutor support designed around your exam preparation.