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http://www.imanet.org
Tim DeHart, CMA
Certified Management Accountant
http://www.imanet.org
What is a CMA?
“The CMA works specifically with a
company to advise them on financial
matters that affect the overall
management of the company.”
“The CMA may advise a company on
corporate spending, budgeting, financial
planning, and issues related to taxation
compliance.”
http://www.imanet.org
Rigorous Testing Covering
Financial Planning and Analysis
Financial Management
Internal Controls
Risk Management
Cost Management
Performance Management
Decision Analysis
Professional Ethics
http://www.imanet.org
Pass Rates
Two Part CMA Exam: May and June, 2010
 PART 1 – Financial Planning, Performance and Control 47%
 PART 2 – Financial Decision Making 38%
 Transition Exam 46%
Four Part CMA Exam: 12 Months Ending July 1, 2004-
June 30, 2010 June 30, 2009
 PART 1 – Business Analysis 51% 52%
 PART 2 – Management Accounting and Reporting 35% 54%
 PART 3 – Strategic Management 36% 57%
 PART 4 – Business Applications 58% 60%

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Tim De Hart, Cma

  • 2. http://www.imanet.org What is a CMA? “The CMA works specifically with a company to advise them on financial matters that affect the overall management of the company.” “The CMA may advise a company on corporate spending, budgeting, financial planning, and issues related to taxation compliance.”
  • 3. http://www.imanet.org Rigorous Testing Covering Financial Planning and Analysis Financial Management Internal Controls Risk Management Cost Management Performance Management Decision Analysis Professional Ethics
  • 4. http://www.imanet.org Pass Rates Two Part CMA Exam: May and June, 2010  PART 1 – Financial Planning, Performance and Control 47%  PART 2 – Financial Decision Making 38%  Transition Exam 46% Four Part CMA Exam: 12 Months Ending July 1, 2004- June 30, 2010 June 30, 2009  PART 1 – Business Analysis 51% 52%  PART 2 – Management Accounting and Reporting 35% 54%  PART 3 – Strategic Management 36% 57%  PART 4 – Business Applications 58% 60%