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Certified Management Accountant (CMA) 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 exam is divided into two essential parts, each designed to assess a candidate’s mastery of critical areas in management accounting and financial management:
1969: Management Accounting Practices Committee established; 1972: Certified Management Accountant (CMA®) program created / The first Statement on Management Accounting (SMA), Concepts for Contract Costing, issued; 1983: Standards of Ethical Conduct of Management Accountants, the first code of ethics for management accountants in the U.S., issued
The Uniform Certified Public Accountant Examination (CPA Exam) is the examination administered to people who wish to become Certified Public Accountants in The United States of America. The CPA Exam is used by the regulatory bodies of all fifty states plus the District of Columbia , Guam , Puerto Rico , the U.S. Virgin Islands and the Northern ...
The Uniform CPA Exam consists of three Core sections: Auditing and Attestation, Financial Accounting and Reporting, and Regulation. In 2024, the CPA exam was updated to remove Business Environment ...
A Certified Management Accountant is an accounting professional specializing in financial management and reporting for organizations. The CMA certification establishes that someone is expert in ...
On January 1, 2010, a new law, AB 138 (Chapter 312 of 2009), [5] took effect in California requiring all accounting firms providing accounting and auditing services to undergo a mandatory peer review. A peer review is a study of a firm's accounting and auditing work, performed by an unaffiliated CPA following professional standards.
The specification is based on the Global Management Accounting Principles, created in 2014 by CIMA and the American Institute of Certified Public Accountants. [ 7 ] In 2017, members of CIMA and the American Institute of Certified Public Accountants (AICPA) formed the Association of International Certified Professional Accountants to unite and ...
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