CMA-USA (Certified Management Accountant)

CMA is one of the highest management accounting credentials in the world administered by the IMA (Institute for Management Accountants).

Course Structure

  • The percentage in the above exam parts signifies the weightage of those topics in the exam. There is only one paper per level therefore you sit only 2 papers, however within the paper there will be for e.g. 15% worth of questions on External Financial Reporting at level 1.
  • Each exam part will consist of 100 multiple-choice questions and two essay questions.
  • The CMA examination is given in a computer-based format and is offered at Prometric Testing Centres in all major cities in India like Mumbai, Pune, Delhi etc.
  • It takes minimum 6 months to complete the CMA course depending upon the candidate’s dedication and focus. However, IMA provides duration of 3 years, from the date of registration, to complete the CMA course.
  • Exams are conducted for Part 1 and Part 2 in January/February, May/June, and September/October.


To become a CMA Member, there are certain requirements that need to be fulfilled.

  • Bachelor’s degree from an accredited university or professional accounting certification is required.
  • Membership of the Institute of Management Accountants (IMA).
  • Successful completion of parts 1 and 2 of the exam
  • 2 years of work experience in management accounting or finance is required.
  • To enrol for the program, students can start as early as post 12th exams so that they get the membership as soon as degree and work experience gained.


Certified Management Accountant is in enormous demand in divisions like Banking & Finance, Government/ Public  Undertakings and Private sector. CMAs are also needed in some of the large companies for management positions like Financial controllers, Budget Analysts,  Chief financial controller and many other high leveled jobs.

Again multinational companies registered with the SEC in the USA, CMAs are well qualified in USGAAP to prefer to hire US CMAs for the job. As India is a  key player in Business Process Outsourcing, a majority of the outsourced financial work in India comes from countries like US and UK, most American entities that follow USGAAP, create tremendous job opportunities for US CMAs in the BPO sector of India. Another major source of employment for CMAs is employment directly with USA companies that have branches in India.

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