Certified Management Accountant (CMA)-U.S.A CMA is an American Certification awarded by the Institute of Management Accountants (IMA) U.S. IMA has Mutual recognition agreement with ICWA(Now ICMA) of India for 100% Exam Exemptions & with CGA Canada advanced entry level for CGA program. Who can do CMA? Anyone who has completed a Bachelor’s degree from an accredited college or university or pursuing his/her degree is eligible to sit for the CMA Exam. What is the course structure? THE NEW CMA EXAM CONSISTS OF TWO PARTS: Part I : Financial Reporting, Planning, Performance and Control Part II : Financial Decision Making CMA COURSE OUTLINE: CMA Part I : Financial Reporting, Planning, Performance, and Control • External Financial Reporting Decisions – 15% (Level C) • Planning, Budgeting, and Forecasting – 30% (Level C) • Performance Management – 20% (Level C) • Cost Management – 20% (Level C) text • Internal Controls – 15% (Level C) CMA Part II : Financial Decision Making • Financial Statement Analysis – 25% (Level C) • Corporate Finance – 20% (Level C) • Decision Analysis – 20% (Level C) • Risk Management – 10% (Level C) • Investment Decisions – 15% (Level C) • Professional Ethics – 10% (Level C)

About CPA CPA is the leading financial accounting qualifications in the Earth . CPAs are globally recognized as premier accountants, and are hired across industries throughout the world. CPAs are trusted financial advisors who can help businesses and other organizations plan and reach their financial goals. CPA course is offered by The American Institute of Certified Public Accountants. Click for more details: www.aicpa.org/Pages/default.aspx How to become CPA 3 E’s are required for licensure: • Education • Exam or Uniform CPA Examination • Experience State Boards of Accountancy determine the laws and rules for each state/jurisdiction Education • Requirements vary by state/jurisdiction (see state requirements) • Most states now require 120-150 semester hours • Number of accounting hours (in the 150 total) is dependent on state requirements Uniform CPA Examination • Same test no matter where it is taken • Exams are administered four times a year (4 testing windows) Jan – Feb , Apr – May , Jul – Aug , Oct – Nov • Passing score is 75 on a 0-99 scale • Question types include multiple choice, task based simulation and written communication • Eligibility to sit for exam depends on state Examination Center • Exams are admnistered through Prometric centers in USA, UAE, Kuwait, Bahrain, Lebanon, Japan and Brazil. Click here to check the slot availability: http://www.prometric.com/CPA Experience Ø A candidate is an applicant for a CPA license Ø Many states require the candidate to have 1 – 2 years’ experience under a CPA Ø Additional requirements vary by the candidate’s Ø Education – e.g., Graduate degree vs. 150 hours of undergraduate Ø Employer(s) – e.g., Public accounting firm vs. industry Ø Type of work – e.g., Tax professional vs. auditor