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BERKELEY SCHOOL OF BUSINESS, ARTS & SCIENCES

CMA USA – Certified Management Accountant

The CMA (Certified Management Accountant) USA in Moscow, awarded by IMA, is a premier certification for management accountants, focusing on financial planning and strategic decision-making.

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CMA USA – Certified Management Accountant

Overview

The Certified Management Accountant (CMA) USA designation, awarded by the Institute of Management Accountants (IMA), is a prestigious certification for professionals specializing in management accounting and financial management. The CMA program emphasizes the critical role of management accountants in driving business success through informed financial leadership.

Offered by

IMA (Institute of Management Accountants, USA) is the leading global association for management accounting professionals.

Head office

The head office is located in Montvale, New Jersey, USA.

Members

With over 140,000 members, IMA USA is a prominent professional association for management accountants worldwide.

Founded in

1919, Buffalo, New York, United States

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Vision & Mission

The Institute of Management Accountants (IMA) envisions being the leading resource for developing, certifying, connecting, and supporting the world’s best accountants and financial professionals in business. Its mission is to empower accounting and finance professionals to strengthen organizations and drive value creation through the highest standards of integrity, innovation, and expertise.

What is the Eligibility?

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. Please note that ACCA members do not need to be graduate in order to get their CMA designations.

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Who can do?

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Anyone who is interested to learn about following concepts can pursue CMA USA – Certified Management Accountant:

Financial Reporting, Cost Management, Performance Management, Planning, Budgeting, and Forecasting, Internal Controls, Corporate Finance, Decision Analysis, Investment Decisions, Ethics in Accounting, Financial Statement Analysis, Global Financial Management, Professional Ethics and Responsibilities, Technology and Analytics.

Individuals with the following designations:

Management Accountants, Financial Analysts, Controllers, Cost Accountants, Finance Managers, Corporate Finance Professionals, Internal Auditors, Accounting Consultants, Strategic Planners, Entrepreneurs and Business Owners, Academics and Educators, CPA Holders, Financial Controllers.

Course structure

CMA (USA) consists of two parts, each focusing on specific knowledge areas. Here’s a breakdown of the CMA USA course structure:

Part 1: Financial Planning, Performance & Analytics

It provides candidates with the essential tools to manage financial planning, analyze organizational performance, and apply analytical methods to improve decision-making. Mastery of these concepts helps professionals optimize financial performance and support business objectives.

Part 2: Strategic Financial Management

This section is designed to equip candidates with the skills necessary to make informed financial decisions that align with an organization’s long-term goals, optimize performance, and manage financial risks effectively.

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Lecture plan

Part 1: Financial Planning, Performance & Analytics

External Financial Reporting Decisions – 15% (6)

Cost Management – 15% (5)

Planning, Budgeting and Forecasting – 20% (3)

Performance Management – 20% (2)

Internal Controls – 15% (2)

Technology and Analytics – 15% (2)

Part 2: Strategic Financial Management

Financial Statement Analysis – 20% (3)

Investment Decisions – 10% (1)

Corporate Finance – 20% (5)

Decision Analysis – 25% (3)

Risk Management – 10% (1)

Professional Ethics – 15% (2)

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Learning Methodology

Berkeley offers expertly developed learning materials tailored to meet participants' needs, ensuring comprehensive coverage of the syllabus and optimal exam preparation.

  • Tailored Material: Guides are designed to cover the entire syllabus, offering full preparation and deep understanding.
  • In-Depth Content: Unlike superficial outlines, our materials provide fully developed theories and concepts, equipping participants with complete knowledge.
  • Strategic Study: We help participants prioritize study time by indicating the weight of each topic, allowing efficient focus on crucial areas.
  • Difficulty Levels: Topics are labeled as “Awareness” or “Proficiency,” guiding participants to allocate time based on the required depth of knowledge.
  • Comprehensive Coverage: Our materials include detailed theory and a glossary of technical terms to clarify complex concepts.
  • Effective Learning Techniques: Visual aids and memorization techniques ensure long-lasting retention, helping candidates succeed.

Berkeley’s methodologies equip participants with the essential knowledge and tools for both exams and future success.

Lectures
Lectures
Practice Session
Practice Session
Mock Examination
Mock Examination

Berkeley's performance standards

Evaluates and ensure the quality of the training program and all its deliverables. This is measured through the following indicators:

  • Instructors’ experience and style in presenting and explaining topics.
  • Variety and balance of teaching methods (such as discussions, case studies, mock exams and videos) used in the course to ensure retention and to match the learning objectives.
  • Level of interactivity.
  • Feedback from program participants.
  • Full compliance with Institute standards and guidelines for preparation and study requirements and methodology.
  • Progress reports from the training program provider.
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What are the Exam Information?

Exam Format & Duration

* Computer-Based Exams

Part/Module Exam format Exam duration
Part 1: Financial Planning, Performance & Analytics 100 Multiple-Choice Questions and Two Essay Questions 4 hours
Part 2: Strategic Financial Management 100 Multiple-Choice Questions and Two Essay Questions 4 hours

EXAM DATES

Exams are offered in yearly 3 exam windows:

  • January – February
  • May – June
  • September – October

Any date in these months you can choose based on your time management.

Passing Criteria

Exams are scaled, based on their respective difficulty, to scores ranging from 0 to 500 to maintain uniformity and consistency regardless of the number of items present on your particular test form. You need a 360 to pass, but note that, because of statistical equating, a scaled score of 360 does not necessarily convert to a 72%. A candidate with a more difficult test might only score 68% of the total points available and still wind up with a passing scaled score of 360.

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EXAM LOCATIONS

The CMA USA (Certified Management Accountant) exam, administered by the Institute of Management Accountants (IMA), is offered at various Prometric testing centers worldwide. Candidates can select their preferred exam location during registration, making it convenient to sit for the exam in their home country or region.

✓ Bahrain ✓ India ✓ Jordan ✓ Saudi Arabia ✓ Brazil ✓ Ireland
✓ Kuwait ✓ Scotland ✓ Egypt ✓ Israel ✓ Lebanon ✓ South Korea
✓ England ✓ Japan ✓ Nepal ✓ United Arab Emirates ✓ Germany
Success Stories

Success Stories

Success Stories Link

Alumni Benefits

  • ✓ Exclusive Networking Events: Access invitations to industry-leading events and thought-leadership gatherings featuring renowned speakers.
  • ✓ Monthly Updates: Stay informed with a newsletter highlighting the latest research, events, and activities from the school.
  • ✓ LinkedIn Community Access: Join the Executive Education LinkedIn group for networking and professional development opportunities.
  • ✓ Educational Discounts: Enjoy a 20% discount on open-enrollment programs and access to workshops focused on emerging trends.
  • ✓ Global Alumni Network: Connect with a diverse alumni community through the Berkeley School’s online network and engage in country and interest groups.

Certified Management Accountant (CMA) Salary: Is It Worth the Investment?

Globally, CMAs earn 21% more than those without certification (and in some regions, they earn up to 43% more). IMA’s Salary Surveys measure several factors: members’ base salary, total compensation, impact of the CMA, and job satisfaction.

Management Accountant Salary Key Insights*

  • 19% higher median salary for CMAs aged 27–42 vs. noncertified peers.
  • 21% higher median annual compensation for CMAs vs. noncertified peers.
  • 83% of CMAs surveyed agree that certification boosted their professional confidence.

Here are the average salaries for Certified Management Accountants:

  • USA: $110,000 (20% increase)
  • India: 2,175,000 INR (60% increase)
  • Saudi Arabia: 200,373 SAR (70% increase)
  • UAE: 250,394 AED (70% increase)
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What You Earn

What You Earn

You will get a certificate of completion, which is highly reputed and accepted by employers.

Global Recognition
Earn a certification recognized worldwide, enhancing your professional reputation and career opportunities.

Career Advancement
Obtain credentials that qualify you for senior roles in management accounting and finance.

Comprehensive Curriculum
Gain in-depth knowledge in financial management, strategic planning, and analysis.

Professional Development
Access resources and networking opportunities that support ongoing career growth and learning.

Increased Earning Potential
Leverage the CMA credential to increase your earning potential and professional standing.

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