The document provides information about the Certified Management Accountant (CMA) certification. It outlines the eligibility requirements, examination format and content, testing windows, fees, advantages of obtaining the CMA, and an overview of an approved course provider called EMERGE Management Training Center. The CMA involves passing two exams within three years that cover topics like financial reporting, planning, analysis, decision making, and ethics. EMERGE offers CMA review courses taught by an experienced instructor and provides study materials and mock exams to help students pass.

1. CERTIFIED MANAGEMENT
ACCOUNTANT
“ Transforming Accountants into Top Ranking Professional

2. Examination Conducted by
Institute of Management Accountants – U.S.A
Certification Issued by
Institute of Certified Management Accountants – U.S.A
Eligibility
Bachelor or Graduates degree in any discipline.
Examination Center
Any prometric centers in the world including Dubai & Abu Dhabi
Minimum Passing Rate
70% on scaled score basis
Completion Period
3 years from enrollment
One exam should be attempted within one year of enrollment
Examination
Format
Exam
FeesPart MCQ Essay
Exam
Hrs.
Class
Hrs.
Financial Reporting, Planning,
Performance & control
P1 100 2 4 40 $395
Financial Decision Making P2 100 2 4 40 $395
Total 80 $790
ABOUT CMA
What is IMA?
Institute of Management Accountants
– U.S.A. The worldwide association
for accountants and financial
professionals in business, offers its
members exclusive access to the
CMA program.
IMAApproved Study
Materials

3. Testing Windows
CMA exams are offered in the following testing windows.
1. January and February
2. May and June
3. September and October
During the window exam can be scheduled on any working days.
To ensure your first choice of date, time, and location, it's best to schedule your appointment at
least four weeks in advance. All exam appointments must be scheduled at least 72 hours in
advance of the exam date. Once you are registered, you must take the exam part during your
assigned testing window. If, for any reason, you are unable to schedule an exam appointment
during the assigned testing window, you will need to pay for a new exam.
Advantages of CMA
 Worldwide recognition / Reciprocal arrangements
 Mobility across the Globe
 Migration with ease (U.S.A, Canada, Australia and New Zealand)
 Career opportunities in MNCs & abroad
 Comparably high salary
 Pride of highly acclaimed certification
 Join IMA and keep abreast of your knowledge
 Pass CMA and Achieve ACMA (ICWA) of India
 Recognized by ACCA for Advanced entry level.
Fees to IMA
 International Membership Fee $ 220
 Certification Entrance Fee $ 240
 Registration Fee $ 15
 Total $ 475
ABOUT CMA
IMA Approved
course Provider
-EMERGE
EMERGE Management Training Center has
been established to satisfy the growing
needs of professional accounting skills in
Dubai. It has been approved by Knowledge
and Human Development Authority,
Government of Dubai, with well equipped
with the state of art with the latest training
technology. Emerge offers internationally
recognized certification programs in the field
of accounting and finance, such as the CPA,
CMA, Dip in IFRS and ACCA. Emerge is an
initiative by Prof. Hariharan.D, with the vision
of “ To enable the accountants globally
competent, contributing effectively to achieve
business objectives ”. Training being his
passion, he has been engaged in imparting
skills throughout his entire career. He has
been involved in training students for
Chartered Accountancy examinations in India
and preparing the students for CMA, CPA,
IFRS and CISA examinations in U.A.E. for
the past 12 years.

4. EXAMINATION CONTENT/SUMMARY
Below are the main content areas for each part of the CMA Examination.
Part 1 - Financial Reporting, Planning, Performance & Control
A. External Financial Reporting Decisions (15%)
 Financial Statements
 Recognition, measurement, valuation, and disclosure
B. Planning, Budgeting and Forecasting (30%)
 Strategic planning
 Budgeting concepts
 Forecasting techniques
 Budgeting methodologies
 Annual profit plan and supporting schedules
 Top-level planning and analysis
C. Performance Management (20%)
 Cost and variance measures
 Responsibility centers and reporting segments
 Performance measures
D. Cost Management (20%)
 Measurement concepts
 Costing systems
 Overhead costs
 Supply chain management
 Business process improvement
E. Internal Controls (15%)
 Governance, risk and compliance
 Internal auditing
 Systems controls and security measures
Parts 2012 2013 2014
Part 1 31% 35% 35%
Part 2 47% 44% 49%
CMA Global Passing Rates

5. Part 2 - Financial Decision Making
A. Financial Statement Analysis (25%)
 Basic financial statement analysis
 Financial ratios
 Profitability analysis
 Special issues
B. Corporate Finance (20%)
 Risk and return
 Long-term financial management
 Raising capital
 Working capital management
 Corporate restructuring
 International finance
C. Decision Analysis (20%)
 Cost/volume/profit analysis
 Marginal analysis
 Pricing
D. Risk Management (10%)
 Enterprise risk
E. Investment Decision (15%)
 Capital budgeting process
 Discounted cash flow analysis
 Payback and discounted payback
 Risk analysis in capital investment
F. Professional Ethics (10%)
 Ethical considerations for management accounting
and financial management professional
 Ethical considerations for the organization
EXAMINATION CONTENT/SUMMARY
Emerge
professional say..
“ Unlike finance professionals or
Accountants, being an HR Professional
for 20+ years, it was difficult for me to
comprehend financial reporting. But Prof.
Hariharan with his extensive experience,
up-to-date knowledge of subject matter,
professional anecdotes and amazing
training delivery style, has made
complete CMA course very interesting
and comprehensible. I recommend
Emerge Management Training Center,
for their high standards, namely
exhaustive course coverage and tight
schedule (no postponement and no
overstretching training hours). ”
Ebbi Chacko, B.Com, CMA
HR Operations Manager
Emirates Islamic Bank, Dubai

7. ABOUT US Emerge
professional say..
“ Joining Emerge was the best decision I
had taken. With the help of Prof. Hariharan’s
guidance and encouragement, I was able to
clear both my papers in CMA within 5
months. I thank the entire team of Emerge
for helping me through this milestone and
wish them all the best ”
Oliver Monteiro, B.Com, CMA
Trane BVBA, Dubai, UAE
Emerge Management Training Center has been established to satisfy the growing needs of
professional skills in Dubai. It has been approved by Knowledge and Human Development Authority
Government of Dubai, UAE. The Center imparts the professional skills through:
1. Professional Certification Programs
Working Executives and Students who would like to improve their skills through
Certification programs can go through any one of the following suitable programs:
A. Certified Public Accountant (CPA)
B. Certified Management Accountant (CMA)
C. Certified Internal Auditor(CIA)
2. Management Development Programs
Working executives, who would like to develop their skills through seminars
and workshops. These programs include:
A. International Financial Reporting Standards
B. Internal Control (COSO) and SOX
C. Finance for Non-finance Executives
Free Counseling
A. To assist school students to decide on accounting career decision.
B. To assist working Accountants to select a suitable Professional Certification
Program.
C. To the accountants migrating to U.S., CANADA, and AUSTRALIA on
required preparatory arrangements.
D. To assist aspiring CPA candidates on their eligibility to CPA examination.

8. IMA is the worldwide association for accountants and financial professionals working
in business. IMA is committed to helping you and all 60,000 members to expand your
professional skills, better manage your organization, and enhance your career.
Emerge Management Training Center has been established to satisfy the growing
needs of professional skills in Dubai. It has been approved by Knowledge and Human
Development Authority, Government of Dubai, UAE. Our Institute EMERGE
Management Training Center has been declared winner in “ Course Provider’s
competition for the Middle East” for the year 2012. We have been awarded with the
trophy and appreciation certificate by the Institute of Management Accountant USA.
WINNER
IMA MIDDLE EAST COURSE PROVIDERS COMPETITION

9. WINNER
IMA MIDDLE EAST COURSE PROVIDERS COMPETITION
IMAApproved Course Provider

10. ABOUT PROMOTER/COURSE DIRECTOR
Pursuit of Passion blended with Professional
Education and Industry experience.
Professor Hariharan D. graduated from Madurai University and passed
professional examinations from India, USA and Canada. After 25 years
of top management experience, gave up his job to pursue his dream of
imparting knowledge .
Teaching Experience
Certified Public Accountant (CPA)
Certified Management Accountant (CMA)
Certified Information System Administrator (CISA)
International Financial Reporting Standards (IFRS)
Certified Internal Auditor (CIA)
Educational Achievements Exams Year
Madurai University, India B.Com 1976
Institute of Chartered Accountants of India ACA 1984
Institute of Management Accountants, U.S. CMA 2002
Institute of Management Accountants, U.S. CFM 2002
American Institute of Certified Public Accountants, U.S. CPA 2002
Information Systems Audit & Control Association, U.S. CISA 2003
Certified General Accountants, Canada CGA 2004
Institute of Internal Auditor, U.S. CIA 2005
Institute of Cost Accountants of India ACMA 2011
American Institute of Certified Public Accountants, U.S. CERT-IFRS 2013
Industry Experience
Thermal Power Project – NTPC Ltd, India
Construction – L & T, India
FMCG Distribution – Eid Parry Group, India
Sugar & Confectionary Production – Eid Parry Group, India
Confectionery Production – Sweets of Oman, Oman
Retail Chain – Emirates Co-op Society, Dubai
Project Management – Al Aqili Group. Dubai

11. EMERGE CMA PASS STATISTICS 2014
Particulars Window 3 Window 2 Window 1 Total 2014
No. of Parts Passed 20 19 7 45
No. of CMAs Completed 10 12 6 27

12. Few Testimonial…
“ I owe my success to Prof. Hariharan who is very
knowledgeable and has extensive experience. Am
happy that I took the right decision to join emerge
and am thankful to all the staff of Emerge who
have been very cooperative to help me realize my
dream. If you are serious about a CMA or CPA, all
you need to do is put in your best efforts and
follow the guidance from Prof. Hari.”
Susha Thomas , M.Com, CMA
US Embassy, UAE
“ I am delighted to have cleared my CMA (both
parts) on my first attempt within a span of 5-6
months. Prof. Hari’s teaching style, quality
materials, notes, last but not least, unwavering
commitment from my side were instrumental in
my success. Special thanks to the entire Emerge
team for their support throughout. ”
Anand Lobo, BBM, CMA
Meraas Holding LLC, Dubai, UAE
“ I cleared both parts in first attempts, especially
Part 2 within 2 months period only because of
Professor Hari’s exam focused class lectures,
practical examples from his experience, mock
tests and “Million dollar notes”. EMERGE’s good
exam strategy, hard work and excellent
professional support and training by a Guru like
Hari Sir = Success Follows our Way. “
Vivek Kottala, MBA, B.Com, CMA
Joint Ventures, African+Eastern (NE) BVI Ltd
Dubai, UAE
Taking with dedication, determination &
preparation - nothing is impossible. Those were
the values that were instilled in me by my
mentor in Emerge – Prof. Hariharan and those
have become my tickets towards efficiently
clearing CMA Part 1 & 2 examinations, all in my
first attempt. His expertise and methods of
teaching have helped me a lot in my
preparation. Choosing EMERGE is indeed a right
choice for me !
Mary Jean P.Matildo - CMA
Federal Express International, Dubai

13. Few Testimonial…
“ I have only one advise for all “future” students of
EMERGE, follow the preparation and exam taking
strategy & attend all classes and tests regularly
and you will pass with flying colors!”
Achamma Kurlekar, CPA, ACA, CISA
University of New South Wales, Australia
“Thanks to Emerge and Prof. Hariharan, who
gave me courage and continuous advice to make
my dreams of becoming a worldwide recognized
professional to come true. With hard work I
passed both parts of CMA within five months.”
Qingkui (Bruce), CMA
Dubai Duty Free
“Thanks God for the successful completion of my
study. I really appreciate Prof. Hariharan’s
dedication and effort who has worked hard like a
caring father who is eager to see the success of
his children. The deep knowledge he has in the
subject matter together with his systematic way
of presenting was vital for my success.
Furthermore attending classes, efficient
utilization of time, practicing as much MCQ as
possible on the Wiley test bank and the books,
attending the mock exams are the key for my
success.
Makda Abraham - CPA
Canada
“My success passing both CMA exams on the
first try and in less than one year is a direct
result of Professor Hariharan’s proprietary
methods of problem solving, his ability to keep
me motivated to finish and the Emerge team’s
customer service to support me as a candidate. I
attended the classes, used the materials
provided and had great success, most highly
recommended if you want to save yourself much
time and money in getting positive results. Well
worth it! “
Jason Gibb – CMA
West Gate Real Estate, Dubai

14. CMA REVIEW PROGRAM
Weekend Program
Methodology : Live class
No. of hours : 80 hrs.
No. of classes : 10 classes each part
Days/Duration : Saturdays/4 hrs.
Class Timing : 9.30 am to 1.30 pm
Mock tests : 5 test per part
Duration of test : 3hrs x 10 test = 30hrs
Advantages of Emerge
 Course Conducted by U.S. Certified Instructor
 Wiley CMA Exam Review
 Wiley CMA Participant Guide
 Wiley CMA online Test Bank (1950MCQ + Essays)
 Supplementary study materials
 Homework administration
 24/7 E-Group Support during the course
 Support till passing the examinations
Administrative Support
 Pre counseling
 Assistance for IMA membership, exam registration
and scheduling.
Weekdays Program
Methodology : Live class
No. of hours : 80 hrs.
No. of classes : 14 classes each part
Days/Duration : Sundays & Tuesdays /3 hrs.
Class Timing : 7.00 pm to 10.00 pm
Mock tests : 5 test per part
Duration of test : 3hrs x 10 test = 30hrs
Emerge
professional say..
“ Getting back to studies after a gap
of more than 15 years was never an
easy task. But thanks to Emerge
Mgmt. Training Center and
especially Prof. Hariharan which
made my dream of becoming a
CMA possible. Hari Sir’s class
lectures, notes, exam tips and mock
tests helped me to EMERGE
successfully “
Julie Joseph, B.Com, CMA
Asst. Finance Manager
Global Operational Support FZE
Dubai, UAE

15. EMERGE MANAGEMENT TRAINING CENTER
110 | Business Venue Building | Oud Metha| Dubai| U.A.E
Tel.: +971 4 3521133 | +971 4 3524672 | Fax.: +971 4 3524674
Mail: enq@emerge.pro | Web: www.emerge.pro
Landmark: Tas’heel at Ground Floor, Opposite to Al-Nasar Sports club
CONTACT US
Saturday to
Wednesday
9:00 am - 1.30 pm
4.00 pm - 8.00 pm
Thursday
9:00 am - 2.00 pm
Friday
8:00 am - 1.00 pm
Working Hours