source.by

https://en.wikipedia.org/wiki/Certified_Management_Accountant

Source 2020: https://en.wikipedia.org/wiki/Certified_Management_Accountant | 2020-02-08

        <!DOCTYPE html>
<html class="client-nojs" lang="en" dir="ltr">
<head>
<meta charset="UTF-8"/>
<title>Certified Management Accountant - Wikipedia</title>
<script>document.documentElement.className="client-js";RLCONF={"wgBreakFrames":!1,"wgSeparatorTransformTable":["",""],"wgDigitTransformTable":["",""],"wgDefaultDateFormat":"dmy","wgMonthNames":["","January","February","March","April","May","June","July","August","September","October","November","December"],"wgMonthNamesShort":["","Jan","Feb","Mar","Apr","May","Jun","Jul","Aug","Sep","Oct","Nov","Dec"],"wgRequestId":"XnEtWQpAAD8AADuCSdkAAABC","wgCSPNonce":!1,"wgCanonicalNamespace":"","wgCanonicalSpecialPageName":!1,"wgNamespaceNumber":0,"wgPageName":"Certified_Management_Accountant","wgTitle":"Certified Management Accountant","wgCurRevisionId":944144449,"wgRevisionId":944144449,"wgArticleId":276549,"wgIsArticle":!0,"wgIsRedirect":!1,"wgAction":"view","wgUserName":null,"wgUserGroups":["*"],"wgCategories":["CS1 maint: archived copy as title","Webarchive template wayback links","Accounting qualifications","Accounting in the United States","Management accounting"],
"wgPageContentLanguage":"en","wgPageContentModel":"wikitext","wgRelevantPageName":"Certified_Management_Accountant","wgRelevantArticleId":276549,"wgIsProbablyEditable":!0,"wgRelevantPageIsProbablyEditable":!0,"wgRestrictionEdit":[],"wgRestrictionMove":[],"wgMediaViewerOnClick":!0,"wgMediaViewerEnabledByDefault":!0,"wgPopupsReferencePreviews":!1,"wgPopupsConflictsWithNavPopupGadget":!1,"wgVisualEditor":{"pageLanguageCode":"en","pageLanguageDir":"ltr","pageVariantFallbacks":"en"},"wgMFDisplayWikibaseDescriptions":{"search":!0,"nearby":!0,"watchlist":!0,"tagline":!1},"wgWMESchemaEditAttemptStepOversample":!1,"wgULSCurrentAutonym":"English","wgNoticeProject":"wikipedia","wgWikibaseItemId":"Q2946927","wgCentralAuthMobileDomain":!1,"wgEditSubmitButtonLabelPublish":!0};RLSTATE={"ext.globalCssJs.user.styles":"ready","site.styles":"ready","noscript":"ready","user.styles":"ready","ext.globalCssJs.user":"ready","user":"ready","user.options":"ready","user.tokens":
"loading","ext.cite.styles":"ready","mediawiki.legacy.shared":"ready","mediawiki.legacy.commonPrint":"ready","mediawiki.toc.styles":"ready","skins.vector.styles":"ready","wikibase.client.init":"ready","ext.visualEditor.desktopArticleTarget.noscript":"ready","ext.uls.interlanguage":"ready","ext.wikimediaBadges":"ready"};RLPAGEMODULES=["ext.cite.ux-enhancements","site","mediawiki.page.startup","skins.vector.js","mediawiki.page.ready","mediawiki.toc","ext.gadget.ReferenceTooltips","ext.gadget.charinsert","ext.gadget.refToolbar","ext.gadget.extra-toolbar-buttons","ext.gadget.switcher","ext.centralauth.centralautologin","mmv.head","mmv.bootstrap.autostart","ext.popups","ext.visualEditor.desktopArticleTarget.init","ext.visualEditor.targetLoader","ext.eventLogging","ext.wikimediaEvents","ext.navigationTiming","ext.uls.compactlinks","ext.uls.interface","ext.cx.eventlogging.campaigns","ext.quicksurveys.init","ext.centralNotice.geoIP","ext.centralNotice.startUp"];</script>
<script>(RLQ=window.RLQ||[]).push(function(){mw.loader.implement("user.tokens@tffin",function($,jQuery,require,module){/*@nomin*/mw.user.tokens.set({"patrolToken":"+\\","watchToken":"+\\","csrfToken":"+\\"});
});});</script>
<link rel="stylesheet" href="/w/load.php?lang=en&modules=ext.cite.styles%7Cext.uls.interlanguage%7Cext.visualEditor.desktopArticleTarget.noscript%7Cext.wikimediaBadges%7Cmediawiki.legacy.commonPrint%2Cshared%7Cmediawiki.toc.styles%7Cskins.vector.styles%7Cwikibase.client.init&only=styles&skin=vector"/>
<script async="" src="/w/load.php?lang=en&modules=startup&only=scripts&raw=1&skin=vector"></script>
<meta name="ResourceLoaderDynamicStyles" content=""/>
<link rel="stylesheet" href="/w/load.php?lang=en&modules=site.styles&only=styles&skin=vector"/>
<meta name="generator" content="MediaWiki 1.35.0-wmf.22"/>
<meta name="referrer" content="origin"/>
<meta name="referrer" content="origin-when-crossorigin"/>
<meta name="referrer" content="origin-when-cross-origin"/>
<meta property="og:image" content="https://upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Ledger.png/1200px-Ledger.png"/>
<link rel="alternate" type="application/x-wiki" title="Edit this page" href="/w/index.php?title=Certified_Management_Accountant&action=edit"/>
<link rel="edit" title="Edit this page" href="/w/index.php?title=Certified_Management_Accountant&action=edit"/>
<link rel="apple-touch-icon" href="/static/apple-touch/wikipedia.png"/>
<link rel="shortcut icon" href="/static/favicon/wikipedia.ico"/>
<link rel="search" type="application/opensearchdescription+xml" href="/w/opensearch_desc.php" title="Wikipedia (en)"/>
<link rel="EditURI" type="application/rsd+xml" href="//en.wikipedia.org/w/api.php?action=rsd"/>
<link rel="license" href="//creativecommons.org/licenses/by-sa/3.0/"/>
<link rel="alternate" type="application/atom+xml" title="Wikipedia Atom feed" href="/w/index.php?title=Special:RecentChanges&feed=atom"/>
<link rel="canonical" href="https://en.wikipedia.org/wiki/Certified_Management_Accountant"/>
<link rel="dns-prefetch" href="//login.wikimedia.org"/>
<link rel="dns-prefetch" href="//meta.wikimedia.org" />
<!--[if lt IE 9]><script src="/w/resources/lib/html5shiv/html5shiv.js"></script><![endif]-->
</head>
<body class="mediawiki ltr sitedir-ltr mw-hide-empty-elt ns-0 ns-subject mw-editable page-Certified_Management_Accountant rootpage-Certified_Management_Accountant skin-vector action-view">
<div id="mw-page-base" class="noprint"></div>
<div id="mw-head-base" class="noprint"></div>
<div id="content" class="mw-body" role="main">
	<a id="top"></a>
	<div id="siteNotice" class="mw-body-content"><!-- CentralNotice --></div>
	<div class="mw-indicators mw-body-content">
</div>

	<h1 id="firstHeading" class="firstHeading" lang="en">Certified Management Accountant</h1>
	
	<div id="bodyContent" class="mw-body-content">
		<div id="siteSub" class="noprint">From Wikipedia, the free encyclopedia</div>
		<div id="contentSub"></div>
		
		
		<div id="jump-to-nav"></div>
		<a class="mw-jump-link" href="#mw-head">Jump to navigation</a>
		<a class="mw-jump-link" href="#p-search">Jump to search</a>
		<div id="mw-content-text" lang="en" dir="ltr" class="mw-content-ltr"><div class="mw-parser-output"><div class="thumb tright"><div class="thumbinner" style="width:277px;"><a href="/wiki/File:CMA-Full-Color_RGB.jpg" class="image"><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f5/CMA-Full-Color_RGB.jpg/275px-CMA-Full-Color_RGB.jpg" decoding="async" width="275" height="90" class="thumbimage" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f5/CMA-Full-Color_RGB.jpg/413px-CMA-Full-Color_RGB.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/f/f5/CMA-Full-Color_RGB.jpg 2x" data-file-width="450" data-file-height="147" /></a>  <div class="thumbcaption"><div class="magnify"><a href="/wiki/File:CMA-Full-Color_RGB.jpg" class="internal" title="Enlarge"></a></div>Logo<sup id="cite_ref-1" class="reference"><a href="#cite_note-1">[1]</a></sup></div></div></div>
<table class="vertical-navbox nowraplinks hlist" style="float:right;clear:right;width:22.0em;margin:0 0 1.0em 1.0em;background:#f9f9f9;border:1px solid #aaa;padding:0.2em;border-spacing:0.4em 0;text-align:center;line-height:1.4em;font-size:88%"><tbody><tr><td style="padding-top:0.4em;line-height:1.2em">Part of <a href="/wiki/Category:Accounting" title="Category:Accounting">a series</a> on</td></tr><tr><th style="padding:0.2em 0.4em 0.2em;padding-top:0;font-size:145%;line-height:1.2em"><a href="/wiki/Accounting" title="Accounting">Accounting</a></th></tr><tr><td style="padding:0.2em 0 0.4em"><a href="/wiki/File:Ledger.png" class="image" title="Early 19th-century German ledger"><img alt="Early 19th-century German ledger" src="//upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Ledger.png/200px-Ledger.png" decoding="async" width="200" height="105" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Ledger.png/300px-Ledger.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Ledger.png/400px-Ledger.png 2x" data-file-width="1706" data-file-height="896" /></a></td></tr><tr><td style="padding:0.3em 0.4em 0.3em;font-weight:bold;border-top: 1px solid #aaa; border-bottom: 1px solid #aaa;padding-top:0.15em;">
<ul><li><a href="/wiki/Historical_cost" title="Historical cost">Historical cost</a></li>
<li><a href="/wiki/Constant_purchasing_power_accounting" title="Constant purchasing power accounting">Constant purchasing power</a></li>
<li><a href="/wiki/Management_accounting" title="Management accounting">Management</a></li>
<li><a href="/wiki/Tax_accounting_in_the_United_States" title="Tax accounting in the United States">Tax</a></li></ul></td></tr><tr><td style="padding:0 0.1em 0.4em">
<div class="NavFrame collapsed" style="border:none;padding:0"><div class="NavHead" style="font-size:105%;background:transparent;text-align:left;background:transparent;border-top:1px solid #aaa;text-align:center;">Major types</div><div class="NavContent" style="font-size:105%;padding:0.2em 0 0.4em;text-align:center">
<ul><li><a href="/wiki/Audit" title="Audit">Audit</a></li>
<li><a href="/wiki/Budget" title="Budget">Budget</a></li>
<li><a href="/wiki/Cost_accounting" title="Cost accounting">Cost</a></li>
<li><a href="/wiki/Forensic_accounting" title="Forensic accounting">Forensic</a></li>
<li><a href="/wiki/Financial_accounting" title="Financial accounting">Financial</a></li>
<li><a href="/wiki/Fund_accounting" title="Fund accounting">Fund</a></li>
<li><a href="/wiki/Governmental_accounting" title="Governmental accounting">Governmental</a></li>
<li><a href="/wiki/Management_accounting" title="Management accounting">Management</a></li>
<li><a href="/wiki/Social_accounting" title="Social accounting">Social</a></li>
<li><a href="/wiki/Tax_accounting" class="mw-redirect" title="Tax accounting">Tax</a></li></ul></div></div></td>
</tr><tr><td style="padding:0 0.1em 0.4em">
<div class="NavFrame collapsed" style="border:none;padding:0"><div class="NavHead" style="font-size:105%;background:transparent;text-align:left;background:transparent;border-top:1px solid #aaa;text-align:center;">Key concepts</div><div class="NavContent" style="font-size:105%;padding:0.2em 0 0.4em;text-align:center">
<ul><li><a href="/wiki/Accounting_period" title="Accounting period">Accounting period</a></li>
<li><a href="/wiki/Accrual" title="Accrual">Accrual</a></li>
<li><a href="/wiki/Constant_purchasing_power_accounting" title="Constant purchasing power accounting">Constant purchasing power</a></li>
<li><a href="/wiki/Economic_entity" title="Economic entity">Economic entity</a></li>
<li><a href="/wiki/Fair_value" title="Fair value">Fair value</a></li>
<li><a href="/wiki/Going_concern" title="Going concern">Going concern</a></li>
<li><a href="/wiki/Historical_cost" title="Historical cost">Historical cost</a></li>
<li><a href="/wiki/Matching_principle" title="Matching principle">Matching principle</a></li>
<li><a href="/wiki/Materiality_(auditing)" title="Materiality (auditing)">Materiality</a></li>
<li><a href="/wiki/Revenue_recognition" title="Revenue recognition">Revenue recognition</a></li>
<li><a href="/wiki/Unit_of_account" title="Unit of account">Unit of account</a></li></ul></div></div></td>
</tr><tr><td style="padding:0 0.1em 0.4em">
<div class="NavFrame collapsed" style="border:none;padding:0"><div class="NavHead" style="font-size:105%;background:transparent;text-align:left;background:transparent;border-top:1px solid #aaa;text-align:center;">Selected accounts</div><div class="NavContent" style="font-size:105%;padding:0.2em 0 0.4em;text-align:center">
<ul><li><a href="/wiki/Asset" title="Asset">Assets</a></li>
<li><a href="/wiki/Cash" title="Cash">Cash</a></li>
<li><a href="/wiki/Cost_of_goods_sold" title="Cost of goods sold">Cost of goods sold</a></li>
<li><a href="/wiki/Depreciation" title="Depreciation">Depreciation</a> / <a href="/wiki/Amortization" title="Amortization">Amortization</a></li>
<li><a href="/wiki/Equity_(finance)" title="Equity (finance)">Equity</a></li>
<li><a href="/wiki/Expense" title="Expense">Expenses</a></li>
<li><a href="/wiki/Goodwill_(accounting)" title="Goodwill (accounting)">Goodwill</a></li>
<li><a href="/wiki/Liability_(financial_accounting)" title="Liability (financial accounting)">Liabilities</a></li>
<li><a href="/wiki/Profit_(accounting)" title="Profit (accounting)">Profit</a></li>
<li><a href="/wiki/Revenue" title="Revenue">Revenue</a></li></ul></div></div></td>
</tr><tr><td style="padding:0 0.1em 0.4em">
<div class="NavFrame collapsed" style="border:none;padding:0"><div class="NavHead" style="font-size:105%;background:transparent;text-align:left;background:transparent;border-top:1px solid #aaa;text-align:center;"><a href="/wiki/Accounting_standards" class="mw-redirect" title="Accounting standards">Accounting standards</a></div><div class="NavContent" style="font-size:105%;padding:0.2em 0 0.4em;text-align:center">
<ul><li><a href="/wiki/Generally_accepted_accounting_principles" class="mw-redirect" title="Generally accepted accounting principles">Generally-accepted principles</a></li>
<li><a href="/wiki/Generally_accepted_auditing_standards" class="mw-redirect" title="Generally accepted auditing standards">Generally-accepted auditing standards</a></li>
<li><a href="/wiki/Convergence_of_accounting_standards" title="Convergence of accounting standards">Convergence</a></li>
<li><a href="/wiki/International_Financial_Reporting_Standards" title="International Financial Reporting Standards">International Financial Reporting Standards</a></li>
<li><a href="/wiki/International_Standards_on_Auditing" title="International Standards on Auditing">International Standards on Auditing</a></li>
<li><a href="/wiki/Management_Accounting_Principles" class="mw-redirect" title="Management Accounting Principles">Management Accounting Principles</a></li></ul></div></div></td>
</tr><tr><td style="padding:0 0.1em 0.4em">
<div class="NavFrame collapsed" style="border:none;padding:0"><div class="NavHead" style="font-size:105%;background:transparent;text-align:left;background:transparent;border-top:1px solid #aaa;text-align:center;"><a href="/wiki/Financial_statement" title="Financial statement">Financial statements</a></div><div class="NavContent" style="font-size:105%;padding:0.2em 0 0.4em;text-align:center">
<ul><li><a href="/wiki/Annual_report" title="Annual report">Annual report</a></li>
<li><a href="/wiki/Balance_sheet" title="Balance sheet">Balance sheet</a></li>
<li><a href="/wiki/Cash_flow_statement" title="Cash flow statement">Cash-flow</a></li>
<li><a href="/wiki/Statement_of_changes_in_equity" title="Statement of changes in equity">Equity</a></li>
<li><a href="/wiki/Income_statement" title="Income statement">Income</a></li>
<li><a href="/wiki/Management_discussion_and_analysis" class="mw-redirect" title="Management discussion and analysis">Management discussion</a></li>
<li><a href="/wiki/Notes_to_the_financial_statements" class="mw-redirect" title="Notes to the financial statements">Notes to the financial statements</a></li></ul></div></div></td>
</tr><tr><td style="padding:0 0.1em 0.4em">
<div class="NavFrame collapsed" style="border:none;padding:0"><div class="NavHead" style="font-size:105%;background:transparent;text-align:left;background:transparent;border-top:1px solid #aaa;text-align:center;"><a href="/wiki/Bookkeeping" title="Bookkeeping">Bookkeeping</a></div><div class="NavContent" style="font-size:105%;padding:0.2em 0 0.4em;text-align:center">
<ul><li><a href="/wiki/Bank_reconciliation" title="Bank reconciliation">Bank reconciliation</a></li>
<li><a href="/wiki/Debits_and_credits" title="Debits and credits">Debits and credits</a></li>
<li><a href="/wiki/Double-entry_bookkeeping_system" class="mw-redirect" title="Double-entry bookkeeping system">Double-entry system</a></li>
<li><a href="/wiki/FIFO_and_LIFO_accounting" title="FIFO and LIFO accounting">FIFO and LIFO</a></li>
<li><a href="/wiki/General_journal" title="General journal">Journal</a></li>
<li><a href="/wiki/Ledger" title="Ledger">Ledger</a> / <a href="/wiki/General_ledger" title="General ledger">General ledger</a></li>
<li><a href="/wiki/T_accounts" class="mw-redirect" title="T accounts">T accounts</a></li>
<li><a href="/wiki/Trial_balance" title="Trial balance">Trial balance</a></li></ul></div></div></td>
</tr><tr><td style="padding:0 0.1em 0.4em">
<div class="NavFrame collapsed" style="border:none;padding:0"><div class="NavHead" style="font-size:105%;background:transparent;text-align:left;background:transparent;border-top:1px solid #aaa;text-align:center;">Auditing</div><div class="NavContent" style="font-size:105%;padding:0.2em 0 0.4em;text-align:center">
<ul><li><a href="/wiki/Financial_audit" title="Financial audit">Financial</a></li>
<li><a href="/wiki/Internal_audit" title="Internal audit">Internal</a></li>
<li><a href="/wiki/Accounting_networks_and_associations" class="mw-redirect" title="Accounting networks and associations">Firms</a></li>
<li><a href="/wiki/Auditor%27s_report" title="Auditor's report">Report</a></li></ul></div></div></td>
</tr><tr><td style="padding:0 0.1em 0.4em">
<div class="NavFrame collapsed" style="border:none;padding:0"><div class="NavHead" style="font-size:105%;background:transparent;text-align:left;background:transparent;border-top:1px solid #aaa;text-align:center;">People and organizations</div><div class="NavContent" style="font-size:105%;padding:0.2em 0 0.4em;text-align:center">
<ul><li><a href="/wiki/Accountant" title="Accountant">Accountants</a></li>
<li><a href="/wiki/Category:Accounting_organizations" title="Category:Accounting organizations">Accounting organizations</a></li>
<li><a href="/wiki/Luca_Pacioli" title="Luca Pacioli">Luca Pacioli</a></li></ul></div></div></td>
</tr><tr><td style="padding:0 0.1em 0.4em">
<div class="NavFrame collapsed" style="border:none;padding:0"><div class="NavHead" style="font-size:105%;background:transparent;text-align:left;background:transparent;border-top:1px solid #aaa;text-align:center;">Development</div><div class="NavContent" style="font-size:105%;padding:0.2em 0 0.4em;text-align:center">
<ul><li><a href="/wiki/History_of_accounting" title="History of accounting">History</a></li>
<li><a href="/wiki/Accounting_research" title="Accounting research">Research</a></li>
<li><a href="/wiki/Positive_accounting" title="Positive accounting">Positive accounting</a></li>
<li><a href="/wiki/Sarbanes%E2%80%93Oxley_Act" title="Sarbanes–Oxley Act">Sarbanes–Oxley Act</a></li></ul></div></div></td>
</tr><tr><td style="text-align:right;font-size:115%;padding-top: 0.6em;"><div class="plainlinks hlist navbar mini"><ul><li class="nv-view"><a href="/wiki/Template:Accounting" title="Template:Accounting"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Accounting" title="Template talk:Accounting"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a class="external text" href="https://en.wikipedia.org/w/index.php?title=Template:Accounting&action=edit"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table>
<p><b>Certified Management Accountant</b> (<b>CMA</b>) is a <a href="/wiki/Professional_certification" title="Professional certification">professional certification</a> credential in the <a href="/wiki/Management_accounting" title="Management accounting">management accounting</a> and <a href="/wiki/Financial_management" title="Financial management">financial management</a> fields. The certification signifies that the person possesses knowledge in the areas of <a href="/wiki/Financial_planning" class="mw-redirect" title="Financial planning">financial planning</a>, analysis, control, decision support, and professional ethics. The CMA is a U.S.-based, globally recognized certification offered by the <a href="/wiki/Institute_of_Management_Accountants" title="Institute of Management Accountants">Institute of Management Accountants</a>.
</p><p>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 (USA), and multinational corporations worldwide. CMA has better Career in Management Accounting Globally than Cost Accountants of SAARC Countries.
</p><p>To date, there are more than 40,000 active CMAs with more than 80,000 candidates in the current pipeline.<sup id="cite_ref-2" class="reference"><a href="#cite_note-2">[2]</a></sup> To obtain certification, candidates must pass a rigorous exam, meet an educational requirement, experience requirement, and demonstrate a commitment to continuous learning through <a href="/wiki/Continuing_professional_development" class="mw-redirect" title="Continuing professional development">continuing professional education (CPE)</a>.
</p>
<div id="toc" class="toc" role="navigation" aria-labelledby="mw-toc-heading"><input type="checkbox" role="button" id="toctogglecheckbox" class="toctogglecheckbox" style="display:none" /><div class="toctitle" lang="en" dir="ltr"><h2 id="mw-toc-heading">Contents</h2><span class="toctogglespan"><label class="toctogglelabel" for="toctogglecheckbox"></label></span></div>
<ul>
<li class="toclevel-1 tocsection-1"><a href="#The_Certified_Management_Accountant_Exam"><span class="tocnumber">1</span> <span class="toctext">The Certified Management Accountant Exam</span></a>
<ul>
<li class="toclevel-2 tocsection-2"><a href="#Exam_Content"><span class="tocnumber">1.1</span> <span class="toctext">Exam Content</span></a></li>
</ul>
</li>
<li class="toclevel-1 tocsection-3"><a href="#Additional_Certification_Requirements"><span class="tocnumber">2</span> <span class="toctext">Additional Certification Requirements</span></a></li>
<li class="toclevel-1 tocsection-4"><a href="#See_also"><span class="tocnumber">3</span> <span class="toctext">See also</span></a></li>
<li class="toclevel-1 tocsection-5"><a href="#References"><span class="tocnumber">4</span> <span class="toctext">References</span></a></li>
</ul>
</div>

<h2><span class="mw-headline" id="The_Certified_Management_Accountant_Exam">The Certified Management Accountant Exam</span><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Certified_Management_Accountant&action=edit&section=1" title="Edit section: The Certified Management Accountant Exam">edit</a><span class="mw-editsection-bracket">]</span></span></h2>
<p>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.
</p><p>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. 
</p>
<h3><span class="mw-headline" id="Exam_Content">Exam Content</span><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Certified_Management_Accountant&action=edit&section=2" title="Edit section: Exam Content">edit</a><span class="mw-editsection-bracket">]</span></span></h3>
<p><i>Part 1 – Financial Reporting, Planning, Analytics, Performance, and Control.</i>
</p>
<ul><li>External financial reporting decisions (15%)</li>
<li>Planning, budgeting and forecasting (20%)</li>
<li>Performance management (20%)</li>
<li>Technology and Analytics (15%)</li>
<li>Cost management (15%)</li>
<li>Internal controls (15%)</li></ul>
<p><i>Part 2 – Strategic Financial Management</i>
</p>
<ul><li>Financial statement analysis (25%)</li>
<li>Corporate finance (20%)</li>
<li>Decision analysis (20%)</li>
<li>Risk management (10%)</li>
<li>Investment decisions (15%)</li>
<li>Professional ethics (10%)</li></ul>
<p>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. Historic pass rates published by the IMA for the two part exam are as follows:<sup id="cite_ref-3" class="reference"><a href="#cite_note-3">[3]</a></sup><sup id="cite_ref-4" class="reference"><a href="#cite_note-4">[4]</a></sup><sup id="cite_ref-5" class="reference"><a href="#cite_note-5">[5]</a></sup><sup id="cite_ref-6" class="reference"><a href="#cite_note-6">[6]</a></sup><sup id="cite_ref-7" class="reference"><a href="#cite_note-7">[7]</a></sup>
</p>
<table class="wikitable">
<caption>CMA Exam Part 1 Pass Rates
</caption>
<tbody><tr>
<th>Region</th>
<th>2010</th>
<th>2011</th>
<th>2013</th>
<th>2014</th>
<th>2015</th>
<th>2016</th>
<th>2017
</th></tr>
<tr>
<td>Worldwide</td>
<td>40%</td>
<td>35%</td>
<td>35%</td>
<td>35%</td>
<td>35%</td>
<td>35%</td>
<td>40%
</td></tr>
<tr>
<td>Asia Pacific</td>
<td>44%</td>
<td>42%</td>
<td>41%</td>
<td>41%</td>
<td>N/A</td>
<td>N/A</td>
<td>N/A
</td></tr>
<tr>
<td>Europe</td>
<td>55%</td>
<td>51%</td>
<td>50%</td>
<td>53%</td>
<td>N/A</td>
<td>N/A</td>
<td>N/A
</td></tr>
<tr>
<td>Middle East & Africa</td>
<td>20%</td>
<td>20%</td>
<td>21%</td>
<td>21%</td>
<td>N/A</td>
<td>N/A</td>
<td>N/A
</td></tr>
<tr>
<td>Americas</td>
<td>54%</td>
<td>53%</td>
<td>51%</td>
<td>53%</td>
<td>N/A</td>
<td>N/A</td>
<td>N/A
</td></tr></tbody></table>
<table class="wikitable">
<caption>CMA Exam Part 2 Pass Rates
</caption>
<tbody><tr>
<th>Region</th>
<th>2010</th>
<th>2011</th>
<th>2013</th>
<th>2014</th>
<th>2015</th>
<th>2016</th>
<th>2016
</th></tr>
<tr>
<td>Worldwide</td>
<td>40%</td>
<td>43%</td>
<td>42%</td>
<td>49%</td>
<td>52%</td>
<td>50%</td>
<td>50%
</td></tr>
<tr>
<td>Asia Pacific</td>
<td>47%</td>
<td>51%</td>
<td>45%</td>
<td>55%</td>
<td>N/A</td>
<td>N/A</td>
<td>N/A
</td></tr>
<tr>
<td>Europe</td>
<td>53%</td>
<td>50%</td>
<td>52%</td>
<td>63%</td>
<td>N/A</td>
<td>N/A</td>
<td>N/A
</td></tr>
<tr>
<td>Middle East & Africa</td>
<td>25%</td>
<td>28%</td>
<td>29%</td>
<td>37%</td>
<td>N/A</td>
<td>N/A</td>
<td>N/A
</td></tr>
<tr>
<td>Americas</td>
<td>47%</td>
<td>53%</td>
<td>54%</td>
<td>57%</td>
<td>N/A</td>
<td>N/A</td>
<td>N/A
</td></tr></tbody></table>
<ul><li>The IMA discontinued region breakouts of exam pass rates starting with the 2015 results.</li></ul>
<h2><span class="mw-headline" id="Additional_Certification_Requirements">Additional Certification Requirements</span><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Certified_Management_Accountant&action=edit&section=3" title="Edit section: Additional Certification Requirements">edit</a><span class="mw-editsection-bracket">]</span></span></h2>
<p>In addition to successfully passing the exams, CMA candidates must fulfill education and experience requirements in order to be certified:<sup id="cite_ref-8" class="reference"><a href="#cite_note-8">[8]</a></sup>
</p><p>1. <a href="/wiki/Bachelor%27s_degree" title="Bachelor's degree">Bachelor's degree</a> from an accredited college or university
</p><p>2. Two continuous years of professional experience employing the principles of management accounting and financial management including:
</p>
<ul><li>Preparation of financial statements</li>
<li>Financial planning & analysis</li>
<li>Monthly, quarterly, and year end close</li>
<li>Auditing (external or internal)</li>
<li>Budget preparation & reporting</li>
<li>Manage general ledger and balance sheets</li>
<li>Forecasting</li>
<li>Company investment decision making</li>
<li>Costing analysis</li>
<li>Risk evaluation</li></ul>
<p>3. For certified CMAs, 30 hours of CPE credits, including two hours of ethics, and annual <a rel="nofollow" class="external text" href="http://www.imanet.org/ima-membership/ima-membership-overview">IMA Membership</a> are required to maintain active status.
</p>
<h2><span class="mw-headline" id="See_also">See also</span><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Certified_Management_Accountant&action=edit&section=4" title="Edit section: See also">edit</a><span class="mw-editsection-bracket">]</span></span></h2>
<ul><li><a href="/wiki/Chartered_Institute_of_Management_Accountants" title="Chartered Institute of Management Accountants">Chartered Institute of Management Accountants</a> (CIMA UK, Designation is ACMA or FCMA) - UK, Europe, International</li>
<li><a href="/wiki/Certified_Management_Accountants_of_Canada" title="Certified Management Accountants of Canada">Certified Management Accountants of Canada</a> (Designation as CMA, FCMA)</li>
<li><a href="/wiki/Certified_Public_Accountant" title="Certified Public Accountant">Certified Public Accountant</a> - USA</li>
<li><a href="/wiki/Uniform_Certified_Public_Accountant_Examination" title="Uniform Certified Public Accountant Examination">Uniform Certified Public Accountant Examination</a> - USA</li>
<li><a href="/wiki/Chartered_Financial_Analyst" title="Chartered Financial Analyst">Chartered Financial Analyst</a> - USA</li>
<li><a href="/wiki/Institute_of_Cost_and_Management_Accountants_of_Pakistan" title="Institute of Cost and Management Accountants of Pakistan">Institute of Cost and Management Accountants of Pakistan</a> (ICMAP - Designation as ACMA, FCMA)</li>
<li><a href="/wiki/Institute_of_Certified_Management_Accountants" title="Institute of Certified Management Accountants">Institute of Certified Management Accountants</a> (ICMA Australia) - Australia, Asia-Pacific, International</li>
<li><a href="/wiki/Institute_of_Cost_Accountants_of_India" title="Institute of Cost Accountants of India">Institute of Cost Accountants of India</a> (ICAI, Designation is ACMA or FCMA) - India</li>
<li><a href="/wiki/Institute_of_Management_Accountants" title="Institute of Management Accountants">Institute of Management Accountants</a> (IMA USA) - USA, China, International</li>
<li><a href="/wiki/Institute_of_Cost_and_Management_Accountants_of_Bangladesh" title="Institute of Cost and Management Accountants of Bangladesh">Institute of Cost and Management Accountants of Bangladesh</a> (Designation is ACMA or FCMA)ICMAB Bangladesh</li>
<li><a href="/wiki/Institute_of_Certified_Management_Accountants_of_Sri_Lanka" title="Institute of Certified Management Accountants of Sri Lanka">Institute of Certified Management Accountants</a> (CMA SL Sri Lanka) - Sri Lanka <<a rel="nofollow" class="external free" href="http://www.cma-srilanka.org/">http://www.cma-srilanka.org/</a>></li></ul>
<h2><span class="mw-headline" id="References">References</span><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Certified_Management_Accountant&action=edit&section=5" title="Edit section: References">edit</a><span class="mw-editsection-bracket">]</span></span></h2>
<div class="reflist" style="list-style-type: decimal;">
<div class="mw-references-wrap"><ol class="references">
<li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><cite class="citation web"><a rel="nofollow" class="external text" href="http://imanet.org/cma">"Home | IMA - The association of accountants and financial professionals working in business"</a>. <i>imanet.org</i><span class="reference-accessdate">. Retrieved <span class="nowrap">2017-09-13</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=imanet.org&rft.atitle=Home+%7C+IMA+-+The+association+of+accountants+and+financial+professionals+working+in+business.&rft_id=http%3A%2F%2Fimanet.org%2Fcma&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACertified+Management+Accountant" class="Z3988"></span><style data-mw-deduplicate="TemplateStyles:r935243608">.mw-parser-output cite.citation{font-style:inherit}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .id-lock-free a,.mw-parser-output .citation .cs1-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/thumb/6/65/Lock-green.svg/9px-Lock-green.svg.png")no-repeat;background-position:right .1em center}.mw-parser-output .id-lock-limited a,.mw-parser-output .id-lock-registration a,.mw-parser-output .citation .cs1-lock-limited a,.mw-parser-output .citation .cs1-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/thumb/d/d6/Lock-gray-alt-2.svg/9px-Lock-gray-alt-2.svg.png")no-repeat;background-position:right .1em center}.mw-parser-output .id-lock-subscription a,.mw-parser-output .citation .cs1-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/thumb/a/aa/Lock-red-alt-2.svg/9px-Lock-red-alt-2.svg.png")no-repeat;background-position:right .1em center}.mw-parser-output .cs1-subscription,.mw-parser-output .cs1-registration{color:#555}.mw-parser-output .cs1-subscription span,.mw-parser-output .cs1-registration span{border-bottom:1px dotted;cursor:help}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/thumb/4/4c/Wikisource-logo.svg/12px-Wikisource-logo.svg.png")no-repeat;background-position:right .1em center}.mw-parser-output code.cs1-code{color:inherit;background:inherit;border:inherit;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;font-size:100%}.mw-parser-output .cs1-visible-error{font-size:100%}.mw-parser-output .cs1-maint{display:none;color:#33aa33;margin-left:0.3em}.mw-parser-output .cs1-subscription,.mw-parser-output .cs1-registration,.mw-parser-output .cs1-format{font-size:95%}.mw-parser-output .cs1-kern-left,.mw-parser-output .cs1-kern-wl-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right,.mw-parser-output .cs1-kern-wl-right{padding-right:0.2em}</style></span>
</li>
<li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external free" href="https://www.surgent.com/blog/how-many-people-are-getting-their-cma-certification/">https://www.surgent.com/blog/how-many-people-are-getting-their-cma-certification/</a></span>
</li>
<li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text"><cite class="citation web"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20160304090817/http://www.imanet.org/docs/default-source/cma-lib/2014-09_pass-rates_12-17-14.pdf?sfvrsn=0">"Archived copy"</a> <span class="cs1-format">(PDF)</span>. Archived from <a rel="nofollow" class="external text" href="http://www.imanet.org/docs/default-source/cma-lib/2014-09_pass-rates_12-17-14.pdf?sfvrsn=0">the original</a> <span class="cs1-format">(PDF)</span> on 2016-03-04<span class="reference-accessdate">. Retrieved <span class="nowrap">2015-12-19</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Archived+copy&rft_id=http%3A%2F%2Fwww.imanet.org%2Fdocs%2Fdefault-source%2Fcma-lib%2F2014-09_pass-rates_12-17-14.pdf%3Fsfvrsn%3D0&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACertified+Management+Accountant" class="Z3988"></span><span class="cs1-maint citation-comment">CS1 maint: archived copy as title (<a href="/wiki/Category:CS1_maint:_archived_copy_as_title" title="Category:CS1 maint: archived copy as title">link</a>)</span><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r935243608"/></span>
</li>
<li id="cite_note-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-4">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external free" href="http://www.imanet.org/docs/default-source/cma-lib/pass_rates.pdf?sfvrsn=2">http://www.imanet.org/docs/default-source/cma-lib/pass_rates.pdf?sfvrsn=2</a>] <a rel="nofollow" class="external text" href="https://web.archive.org/web/20151222074536/http://www.imanet.org/docs/default-source/cma-lib/pass_rates.pdf?sfvrsn=2">Archived</a> 2015-12-22 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a></span>
</li>
<li id="cite_note-5"><span class="mw-cite-backlink"><b><a href="#cite_ref-5">^</a></b></span> <span class="reference-text"><cite class="citation web"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20151222094949/http://www.imanet.org/docs/default-source/cma-lib/2011_02-pass-rates.pdf?sfvrsn=2">"Archived copy"</a> <span class="cs1-format">(PDF)</span>. Archived from <a rel="nofollow" class="external text" href="http://www.imanet.org/docs/default-source/cma-lib/2011_02-pass-rates.pdf?sfvrsn=2">the original</a> <span class="cs1-format">(PDF)</span> on 2015-12-22<span class="reference-accessdate">. Retrieved <span class="nowrap">2015-12-20</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Archived+copy&rft_id=http%3A%2F%2Fwww.imanet.org%2Fdocs%2Fdefault-source%2Fcma-lib%2F2011_02-pass-rates.pdf%3Fsfvrsn%3D2&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACertified+Management+Accountant" class="Z3988"></span><span class="cs1-maint citation-comment">CS1 maint: archived copy as title (<a href="/wiki/Category:CS1_maint:_archived_copy_as_title" title="Category:CS1 maint: archived copy as title">link</a>)</span><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r935243608"/></span>
</li>
<li id="cite_note-6"><span class="mw-cite-backlink"><b><a href="#cite_ref-6">^</a></b></span> <span class="reference-text"><cite class="citation web"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20151222160728/http://www.imanet.org/docs/default-source/cma-lib/2011_pass_rates.pdf?sfvrsn=2">"Archived copy"</a> <span class="cs1-format">(PDF)</span>. Archived from <a rel="nofollow" class="external text" href="http://www.imanet.org/docs/default-source/cma-lib/2011_pass_rates.pdf?sfvrsn=2">the original</a> <span class="cs1-format">(PDF)</span> on 2015-12-22<span class="reference-accessdate">. Retrieved <span class="nowrap">2015-12-20</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Archived+copy&rft_id=http%3A%2F%2Fwww.imanet.org%2Fdocs%2Fdefault-source%2Fcma-lib%2F2011_pass_rates.pdf%3Fsfvrsn%3D2&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACertified+Management+Accountant" class="Z3988"></span><span class="cs1-maint citation-comment">CS1 maint: archived copy as title (<a href="/wiki/Category:CS1_maint:_archived_copy_as_title" title="Category:CS1 maint: archived copy as title">link</a>)</span><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r935243608"/></span>
</li>
<li id="cite_note-7"><span class="mw-cite-backlink"><b><a href="#cite_ref-7">^</a></b></span> <span class="reference-text"><cite class="citation web"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20160426125626/http://www.imanet.org/docs/default-source/cma-lib/2016-pass-rates-4-12-16(worldwide).pdf?sfvrsn=2">"Archived copy"</a> <span class="cs1-format">(PDF)</span>. Archived from <a rel="nofollow" class="external text" href="http://www.imanet.org/docs/default-source/cma-lib/2016-pass-rates-4-12-16(worldwide).pdf?sfvrsn=2">the original</a> <span class="cs1-format">(PDF)</span> on 2016-04-26<span class="reference-accessdate">. Retrieved <span class="nowrap">2016-04-17</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Archived+copy&rft_id=http%3A%2F%2Fwww.imanet.org%2Fdocs%2Fdefault-source%2Fcma-lib%2F2016-pass-rates-4-12-16%28worldwide%29.pdf%3Fsfvrsn%3D2&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACertified+Management+Accountant" class="Z3988"></span><span class="cs1-maint citation-comment">CS1 maint: archived copy as title (<a href="/wiki/Category:CS1_maint:_archived_copy_as_title" title="Category:CS1 maint: archived copy as title">link</a>)</span><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r935243608"/></span>
</li>
<li id="cite_note-8"><span class="mw-cite-backlink"><b><a href="#cite_ref-8">^</a></b></span> <span class="reference-text"><cite class="citation web"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20151222153524/http://www.imanet.org/docs/default-source/cma-lib/cma_resources.pdf?sfvrsn=2">"Archived copy"</a> <span class="cs1-format">(PDF)</span>. Archived from <a rel="nofollow" class="external text" href="http://www.imanet.org/docs/default-source/cma-lib/cma_resources.pdf?sfvrsn=2">the original</a> <span class="cs1-format">(PDF)</span> on 2015-12-22<span class="reference-accessdate">. Retrieved <span class="nowrap">2015-12-20</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Archived+copy&rft_id=http%3A%2F%2Fwww.imanet.org%2Fdocs%2Fdefault-source%2Fcma-lib%2Fcma_resources.pdf%3Fsfvrsn%3D2&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACertified+Management+Accountant" class="Z3988"></span><span class="cs1-maint citation-comment">CS1 maint: archived copy as title (<a href="/wiki/Category:CS1_maint:_archived_copy_as_title" title="Category:CS1 maint: archived copy as title">link</a>)</span><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r935243608"/></span>
</li>
</ol></div></div>
<!-- 
NewPP limit report
Parsed by mw1249
Cached time: 20200309163319
Cache expiry: 2592000
Dynamic content: false
Complications: [vary‐revision‐sha1]
CPU time usage: 0.196 seconds
Real time usage: 0.257 seconds
Preprocessor visited node count: 483/1000000
Post‐expand include size: 26276/2097152 bytes
Template argument size: 95/2097152 bytes
Highest expansion depth: 8/40
Expensive parser function count: 0/500
Unstrip recursion depth: 1/20
Unstrip post‐expand size: 20693/5000000 bytes
Number of Wikibase entities loaded: 0/400
Lua time usage: 0.105/10.000 seconds
Lua memory usage: 2.69 MB/50 MB
-->
<!--
Transclusion expansion time report (%,ms,calls,template)
100.00%  199.379      1 -total
 81.28%  162.050      1 Template:Reflist
 63.54%  126.682      6 Template:Cite_web
 16.62%   33.136      1 Template:Accounting
  7.04%   14.028      1 Template:Webarchive
  1.50%    2.996      1 Template:Main_other
  1.06%    2.107      2 Template:\
-->

<!-- Saved in parser cache with key enwiki:pcache:idhash:276549-0!canonical and timestamp 20200309163319 and revision id 944144449
 -->
</div><noscript><img src="//en.wikipedia.org/wiki/Special:CentralAutoLogin/start?type=1x1" alt="" title="" width="1" height="1" style="border: none; position: absolute;" /></noscript></div>
		<div class="printfooter">Retrieved from "<a dir="ltr" href="https://en.wikipedia.org/w/index.php?title=Certified_Management_Accountant&oldid=944144449">https://en.wikipedia.org/w/index.php?title=Certified_Management_Accountant&oldid=944144449</a>"</div>
		<div id="catlinks" class="catlinks" data-mw="interface"><div id="mw-normal-catlinks" class="mw-normal-catlinks"><a href="/wiki/Help:Category" title="Help:Category">Categories</a>: <ul><li><a href="/wiki/Category:Accounting_qualifications" title="Category:Accounting qualifications">Accounting qualifications</a></li><li><a href="/wiki/Category:Accounting_in_the_United_States" title="Category:Accounting in the United States">Accounting in the United States</a></li><li><a href="/wiki/Category:Management_accounting" title="Category:Management accounting">Management accounting</a></li></ul></div><div id="mw-hidden-catlinks" class="mw-hidden-catlinks mw-hidden-cats-hidden">Hidden categories: <ul><li><a href="/wiki/Category:CS1_maint:_archived_copy_as_title" title="Category:CS1 maint: archived copy as title">CS1 maint: archived copy as title</a></li><li><a href="/wiki/Category:Webarchive_template_wayback_links" title="Category:Webarchive template wayback links">Webarchive template wayback links</a></li></ul></div></div>
		<div class="visualClear"></div>
		
	</div>
</div>
<div id='mw-data-after-content'>
	<div class="read-more-container"></div>
</div>

<div id="mw-navigation">
    <h2>Navigation menu</h2>
    <div id="mw-head">
        
<div id="p-personal" role="navigation" class="" aria-labelledby="p-personal-label">
	<h3 id="p-personal-label">Personal tools</h3>
	<ul >
		
		<li id="pt-anonuserpage">Not logged in</li>
		<li id="pt-anontalk"><a href="/wiki/Special:MyTalk" title="Discussion about edits from this IP address [n]" accesskey="n">Talk</a></li><li id="pt-anoncontribs"><a href="/wiki/Special:MyContributions" title="A list of edits made from this IP address [y]" accesskey="y">Contributions</a></li><li id="pt-createaccount"><a href="/w/index.php?title=Special:CreateAccount&returnto=Certified+Management+Accountant" title="You are encouraged to create an account and log in; however, it is not mandatory">Create account</a></li><li id="pt-login"><a href="/w/index.php?title=Special:UserLogin&returnto=Certified+Management+Accountant" title="You're encouraged to log in; however, it's not mandatory. [o]" accesskey="o">Log in</a></li>
	</ul>
</div>

        <div id="left-navigation">
            <div id="p-namespaces" role="navigation" class="vectorTabs " aria-labelledby="p-namespaces-label">
	<h3 id="p-namespaces-label">Namespaces</h3>
	<ul >
		<li id="ca-nstab-main" class="selected"><a href="/wiki/Certified_Management_Accountant" title="View the content page [c]" accesskey="c">Article</a></li><li id="ca-talk"><a href="/wiki/Talk:Certified_Management_Accountant" rel="discussion" title="Discussion about the content page [t]" accesskey="t">Talk</a></li>
	</ul>
</div>
<div id="p-variants" role="navigation" class="vectorMenu emptyPortlet" aria-labelledby="p-variants-label">
	<input type="checkbox" class="vectorMenuCheckbox" aria-labelledby="p-variants-label" />
	<h3 id="p-variants-label">
		<span>Variants</span>
	</h3>
	<ul class="menu" >
		
	</ul>
</div>

        </div>
        <div id="right-navigation">
            <div id="p-views" role="navigation" class="vectorTabs " aria-labelledby="p-views-label">
	<h3 id="p-views-label">Views</h3>
	<ul >
		<li id="ca-view" class="collapsible selected"><a href="/wiki/Certified_Management_Accountant">Read</a></li><li id="ca-edit" class="collapsible"><a href="/w/index.php?title=Certified_Management_Accountant&action=edit" title="Edit this page [e]" accesskey="e">Edit</a></li><li id="ca-history" class="collapsible"><a href="/w/index.php?title=Certified_Management_Accountant&action=history" title="Past revisions of this page [h]" accesskey="h">View history</a></li>
	</ul>
</div>
<div id="p-cactions" role="navigation" class="vectorMenu emptyPortlet" aria-labelledby="p-cactions-label">
	<input type="checkbox" class="vectorMenuCheckbox" aria-labelledby="p-cactions-label" />
	<h3 id="p-cactions-label">
		<span>More</span>
	</h3>
	<ul class="menu" >
		
	</ul>
</div>
<div id="p-search" role="search">
	<h3 >
		<label for="searchInput">Search</label>
	</h3>
	<form action="/w/index.php" id="searchform">
		<div id="simpleSearch">
			<input type="search" name="search" placeholder="Search Wikipedia" title="Search Wikipedia [f]" accesskey="f" id="searchInput"/>
			<input type="hidden" value="Special:Search" name="title"/>
			<input type="submit" name="fulltext" value="Search" title="Search Wikipedia for this text" id="mw-searchButton" class="searchButton mw-fallbackSearchButton"/>
			<input type="submit" name="go" value="Go" title="Go to a page with this exact name if it exists" id="searchButton" class="searchButton"/>
		</div>
	</form>
</div>

        </div>
    </div>
    
<div id="mw-panel">
	<div id="p-logo" role="banner">
		<a  title="Visit the main page" class="mw-wiki-logo" href="/wiki/Main_Page"></a>
	</div>
	<div class="portal" role="navigation" id="p-navigation"  aria-labelledby="p-navigation-label">
		<h3  id="p-navigation-label">
			Navigation
		</h3>
		<div class="body">
			<ul><li id="n-mainpage-description"><a href="/wiki/Main_Page" title="Visit the main page [z]" accesskey="z">Main page</a></li><li id="n-contents"><a href="/wiki/Wikipedia:Contents" title="Guides to browsing Wikipedia">Contents</a></li><li id="n-featuredcontent"><a href="/wiki/Wikipedia:Featured_content" title="Featured content – the best of Wikipedia">Featured content</a></li><li id="n-currentevents"><a href="/wiki/Portal:Current_events" title="Find background information on current events">Current events</a></li><li id="n-randompage"><a href="/wiki/Special:Random" title="Load a random article [x]" accesskey="x">Random article</a></li><li id="n-sitesupport"><a href="https://donate.wikimedia.org/wiki/Special:FundraiserRedirector?utm_source=donate&utm_medium=sidebar&utm_campaign=C13_en.wikipedia.org&uselang=en" title="Support us">Donate to Wikipedia</a></li><li id="n-shoplink"><a href="//shop.wikimedia.org" title="Visit the Wikipedia store">Wikipedia store</a></li></ul>
			
		</div>
	</div>
	
	<div class="portal" role="navigation" id="p-interaction"  aria-labelledby="p-interaction-label">
		<h3  id="p-interaction-label">
			Interaction
		</h3>
		<div class="body">
			<ul><li id="n-help"><a href="/wiki/Help:Contents" title="Guidance on how to use and edit Wikipedia">Help</a></li><li id="n-aboutsite"><a href="/wiki/Wikipedia:About" title="Find out about Wikipedia">About Wikipedia</a></li><li id="n-portal"><a href="/wiki/Wikipedia:Community_portal" title="About the project, what you can do, where to find things">Community portal</a></li><li id="n-recentchanges"><a href="/wiki/Special:RecentChanges" title="A list of recent changes in the wiki [r]" accesskey="r">Recent changes</a></li><li id="n-contactpage"><a href="//en.wikipedia.org/wiki/Wikipedia:Contact_us" title="How to contact Wikipedia">Contact page</a></li></ul>
			
		</div>
	</div>
	
	<div class="portal" role="navigation" id="p-tb"  aria-labelledby="p-tb-label">
		<h3  id="p-tb-label">
			Tools
		</h3>
		<div class="body">
			<ul><li id="t-whatlinkshere"><a href="/wiki/Special:WhatLinksHere/Certified_Management_Accountant" title="List of all English Wikipedia pages containing links to this page [j]" accesskey="j">What links here</a></li><li id="t-recentchangeslinked"><a href="/wiki/Special:RecentChangesLinked/Certified_Management_Accountant" rel="nofollow" title="Recent changes in pages linked from this page [k]" accesskey="k">Related changes</a></li><li id="t-upload"><a href="/wiki/Wikipedia:File_Upload_Wizard" title="Upload files [u]" accesskey="u">Upload file</a></li><li id="t-specialpages"><a href="/wiki/Special:SpecialPages" title="A list of all special pages [q]" accesskey="q">Special pages</a></li><li id="t-permalink"><a href="/w/index.php?title=Certified_Management_Accountant&oldid=944144449" title="Permanent link to this revision of the page">Permanent link</a></li><li id="t-info"><a href="/w/index.php?title=Certified_Management_Accountant&action=info" title="More information about this page">Page information</a></li><li id="t-wikibase"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q2946927" title="Link to connected data repository item [g]" accesskey="g">Wikidata item</a></li><li id="t-cite"><a href="/w/index.php?title=Special:CiteThisPage&page=Certified_Management_Accountant&id=944144449" title="Information on how to cite this page">Cite this page</a></li></ul>
			
		</div>
	</div>
	
	<div class="portal" role="navigation" id="p-coll-print_export"  aria-labelledby="p-coll-print_export-label">
		<h3  id="p-coll-print_export-label">
			Print/export
		</h3>
		<div class="body">
			<ul><li id="coll-create_a_book"><a href="/w/index.php?title=Special:Book&bookcmd=book_creator&referer=Certified+Management+Accountant">Create a book</a></li><li id="coll-download-as-rl"><a href="/w/index.php?title=Special:ElectronPdf&page=Certified+Management+Accountant&action=show-download-screen">Download as PDF</a></li><li id="t-print"><a href="/w/index.php?title=Certified_Management_Accountant&printable=yes" title="Printable version of this page [p]" accesskey="p">Printable version</a></li></ul>
			
		</div>
	</div>
	
	<div class="portal" role="navigation" id="p-lang"  aria-labelledby="p-lang-label">
		<h3  id="p-lang-label">
			Languages
		</h3>
		<div class="body">
			<ul><li class="interlanguage-link interwiki-ar"><a href="https://ar.wikipedia.org/wiki/%D8%B3%D9%8A_%D8%A5%D9%85_%D8%A5%D9%8A%D9%87" title="سي إم إيه – Arabic" lang="ar" hreflang="ar" class="interlanguage-link-target">العربية</a></li><li class="interlanguage-link interwiki-de"><a href="https://de.wikipedia.org/wiki/Certified_Management_Accountant" title="Certified Management Accountant – German" lang="de" hreflang="de" class="interlanguage-link-target">Deutsch</a></li><li class="interlanguage-link interwiki-fr"><a href="https://fr.wikipedia.org/wiki/Certified_Management_Accountant" title="Certified Management Accountant – French" lang="fr" hreflang="fr" class="interlanguage-link-target">Français</a></li><li class="interlanguage-link interwiki-hi"><a href="https://hi.wikipedia.org/wiki/%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%AE%E0%A4%BE%E0%A4%A3%E0%A4%BF%E0%A4%A4_%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%AC%E0%A4%82%E0%A4%A7%E0%A4%A8_%E0%A4%B2%E0%A5%87%E0%A4%96%E0%A4%BE%E0%A4%95%E0%A4%BE%E0%A4%B0" title="प्रमाणित प्रबंधन लेखाकार – Hindi" lang="hi" hreflang="hi" class="interlanguage-link-target">हिन्दी</a></li><li class="interlanguage-link interwiki-kn"><a href="https://kn.wikipedia.org/wiki/%E0%B2%AA%E0%B3%8D%E0%B2%B0%E0%B2%AE%E0%B2%BE%E0%B2%A3%E0%B3%80%E0%B2%95%E0%B3%83%E0%B2%A4_%E0%B2%A8%E0%B2%BF%E0%B2%B0%E0%B3%8D%E0%B2%B5%E0%B2%B9%E0%B2%A3_%E0%B2%B2%E0%B3%86%E0%B2%95%E0%B3%8D%E0%B2%95%E0%B2%BF%E0%B2%97" title="ಪ್ರಮಾಣೀಕೃತ ನಿರ್ವಹಣ ಲೆಕ್ಕಿಗ – Kannada" lang="kn" hreflang="kn" class="interlanguage-link-target">ಕನ್ನಡ</a></li><li class="interlanguage-link interwiki-vi"><a href="https://vi.wikipedia.org/wiki/Certified_Management_Accountant" title="Certified Management Accountant – Vietnamese" lang="vi" hreflang="vi" class="interlanguage-link-target">Tiếng Việt</a></li></ul>
			<div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit wb-langlinks-link"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q2946927#sitelinks-wikipedia" title="Edit interlanguage links" class="wbc-editpage">Edit links</a></span></div>
		</div>
	</div>
	
</div>

</div>


<div id="footer" role="contentinfo" >
	<ul id="footer-info" class="">
		<li id="footer-info-lastmod"> This page was last edited on 6 March 2020, at 00:33<span class="anonymous-show"> (UTC)</span>.</li>
		<li id="footer-info-copyright">Text is available under the <a rel="license" href="//en.wikipedia.org/wiki/Wikipedia:Text_of_Creative_Commons_Attribution-ShareAlike_3.0_Unported_License">Creative Commons Attribution-ShareAlike License</a><a rel="license" href="//creativecommons.org/licenses/by-sa/3.0/" style="display:none;"></a>;
additional terms may apply.  By using this site, you agree to the <a href="//foundation.wikimedia.org/wiki/Terms_of_Use">Terms of Use</a> and <a href="//foundation.wikimedia.org/wiki/Privacy_policy">Privacy Policy</a>. Wikipedia® is a registered trademark of the <a href="//www.wikimediafoundation.org/">Wikimedia Foundation, Inc.</a>, a non-profit organization.</li>
	</ul>
	<ul id="footer-places" class="">
		<li id="footer-places-privacy"><a href="https://foundation.wikimedia.org/wiki/Privacy_policy" class="extiw" title="wmf:Privacy policy">Privacy policy</a></li>
		<li id="footer-places-about"><a href="/wiki/Wikipedia:About" title="Wikipedia:About">About Wikipedia</a></li>
		<li id="footer-places-disclaimer"><a href="/wiki/Wikipedia:General_disclaimer" title="Wikipedia:General disclaimer">Disclaimers</a></li>
		<li id="footer-places-contact"><a href="//en.wikipedia.org/wiki/Wikipedia:Contact_us">Contact Wikipedia</a></li>
		<li id="footer-places-developers"><a href="https://www.mediawiki.org/wiki/Special:MyLanguage/How_to_contribute">Developers</a></li>
		<li id="footer-places-statslink"><a href="https://stats.wikimedia.org/#/en.wikipedia.org">Statistics</a></li>
		<li id="footer-places-cookiestatement"><a href="https://foundation.wikimedia.org/wiki/Cookie_statement">Cookie statement</a></li>
		<li id="footer-places-mobileview"><a href="//en.m.wikipedia.org/w/index.php?title=Certified_Management_Accountant&mobileaction=toggle_view_mobile" class="noprint stopMobileRedirectToggle">Mobile view</a></li>
	</ul>
	<ul id="footer-icons" class="noprint">
		<li id="footer-copyrightico"><a href="https://wikimediafoundation.org/"><img src="/static/images/wikimedia-button.png" srcset="/static/images/wikimedia-button-1.5x.png 1.5x, /static/images/wikimedia-button-2x.png 2x" width="88" height="31" alt="Wikimedia Foundation"/></a></li>
		<li id="footer-poweredbyico"><a href="https://www.mediawiki.org/"><img src="/static/images/poweredby_mediawiki_88x31.png" alt="Powered by MediaWiki" srcset="/static/images/poweredby_mediawiki_132x47.png 1.5x, /static/images/poweredby_mediawiki_176x62.png 2x" width="88" height="31"/></a></li>
	</ul>
	<div style="clear: both;"></div>
</div>


<script>(RLQ=window.RLQ||[]).push(function(){mw.config.set({"wgPageParseReport":{"limitreport":{"cputime":"0.196","walltime":"0.257","ppvisitednodes":{"value":483,"limit":1000000},"postexpandincludesize":{"value":26276,"limit":2097152},"templateargumentsize":{"value":95,"limit":2097152},"expansiondepth":{"value":8,"limit":40},"expensivefunctioncount":{"value":0,"limit":500},"unstrip-depth":{"value":1,"limit":20},"unstrip-size":{"value":20693,"limit":5000000},"entityaccesscount":{"value":0,"limit":400},"timingprofile":["100.00%  199.379      1 -total"," 81.28%  162.050      1 Template:Reflist"," 63.54%  126.682      6 Template:Cite_web"," 16.62%   33.136      1 Template:Accounting","  7.04%   14.028      1 Template:Webarchive","  1.50%    2.996      1 Template:Main_other","  1.06%    2.107      2 Template:\\"]},"scribunto":{"limitreport-timeusage":{"value":"0.105","limit":"10.000"},"limitreport-memusage":{"value":2817361,"limit":52428800}},"cachereport":{"origin":"mw1249","timestamp":"20200309163319","ttl":2592000,"transientcontent":false}}});});</script>
<script type="application/ld+json">{"@context":"https:\/\/schema.org","@type":"Article","name":"Certified Management Accountant","url":"https:\/\/en.wikipedia.org\/wiki\/Certified_Management_Accountant","sameAs":"http:\/\/www.wikidata.org\/entity\/Q2946927","mainEntity":"http:\/\/www.wikidata.org\/entity\/Q2946927","author":{"@type":"Organization","name":"Contributors to Wikimedia projects"},"publisher":{"@type":"Organization","name":"Wikimedia Foundation, Inc.","logo":{"@type":"ImageObject","url":"https:\/\/www.wikimedia.org\/static\/images\/wmf-hor-googpub.png"}},"datePublished":"2003-07-24T18:25:52Z","dateModified":"2020-03-06T00:33:38Z","image":"https:\/\/upload.wikimedia.org\/wikipedia\/commons\/e\/e6\/Ledger.png","headline":"Professional credential offered by the IMA Institute of Management Accountants"}</script>
<script>(RLQ=window.RLQ||[]).push(function(){mw.config.set({"wgBackendResponseTime":94,"wgHostname":"mw1268"});});</script></body></html>

HEADER-CODE:


HTTP/1.0 200 OK
Date: Sun, 10 May 2020 20:56:13 GMT
Content-Type: text/html; charset=UTF-8
Server: mw1393.eqiad.wmnet
X-Content-Type-Options: nosniff
P3P: CP="See https://en.wikipedia.org/wiki/Special:CentralAutoLogin/P3P for more info."
Content-language: en
Vary: Accept-Encoding,Cookie,Authorization
Last-Modified: Sun, 26 Apr 2020 20:56:12 GMT
Age: 47476
X-Cache: cp3064 hit, cp3054 hit/1
X-Cache-Status: hit-front
Server-Timing: cache;desc="hit-front"

IP 91.198.174.192 en.wikipedia.org

Website:en.wikipedia.org
IP:91.198.174.192
County:NL Netherlands
Region:NH North Holland
City:1012 Amsterdam
Timezone:Europe/Amsterdam
html
html5
CSS
CSS3
CSS GRID
Java
https://www.radio.de/s/wmse | Team | Wirtschaftsförderung Mecklenburgische Seenplatte | https://www.wm.de/de/wmse/unternehmen/standorte.html | Jug Handle Creek Farm & Nature Center – A non-profit, nature & educational center, with overnight facility | How to make Easter special this year for your kids - Direct Sales, Party Plan and Network Marketing Companies Member Article By Jennifer Darley | https://www.gog.com/forum/mafia/mafia_iii_bug_classic_outfit_il_duca_disappeared | Linux | Presentation Design | A Friend Agency | Switzerland | Der Name Anjay und seine Namensbedeutung | APHSA National Health and Human Services 2018 Summit | National Council on Crime & Delinquency | https://verialg.iti.kit.edu/download/DP-01.pdf | Blundon, West Virginia - Wikipedia | Englisch ⇔ Deutsch Wörterbuch - leo.org: Startseite | Dula International - | ALZFORUM | NETWORKING FOR A CURE | https://ecs.struktol.net/pdf/Brochure_Antifoams_Technical_Applications.pdf