US CMA Subject Details
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Introduction to CMA Program
US Certified Management Accountant (CMA) program aims to provide an objective measure of a student’s skills, knowledge ion the field of management accounting. ICMA (Institute of Certified Management Accountants) is tasked with the unique responsibility of ensuring that the curriculum offers the most up-to-date topics which are equally relevant in the practical world. It aims to develop students with necessary knowledge, skills, and abilities that an accounting professional need today.
In order to ascertain presence of relevant skills, US CMA conducts examinations under two parts across the year on a rolling basis. These examinations are conducted using most advanced technologies and test students on industry/practice relevant skills.?????????
Course Overview
US CMA certification requires you to clear only 2 parts(papers) namely:
Students can appear for these parts in any order of their choice, thus offering a lot of flexibility to everyone.
Structure
Each part consists of 100 MCQs and two essay-type questions conducted over a total time of four hours. Students will have three hours to complete the MCQ section and remaining one hour to complete the essays. Essays typically consists of around 10-12 written response or calculations based on multiple scenarios using a business situation.
A student must correctly answer at least 50% of the MCQ to be eligible for the essay section.
Section on essays will only appear to students once they have completed attempting MCQs section. Essentially, once a student enters essay section, they cannot revisit MCQs for revision or any other changes.
Passing Score
Students must score a minimum of 360 out of a total of 500 in each part to successfully clear CMA exams.
Time Limit
A student must clear these two papers within a time frame of 3 years to be eligible for CMA certification.
Testing Window
CMA exams are conducted round the year in three different cycles as below. Students can choose to appear on any day across each cycle subject to seats availability.
1.??????May-June
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2.??????September-October
3.??????January-February
Tested Skills
CMA course is designed to be the most advanced and forward-looking course to meet the industry demands of not just today, but also of future. It is thus uniquely designed to test below skills in a candidate:
CMA Course Specifications
As part of testing students across two papers, CMA examinations assess students’ capabilities in below areas:
Details of Concepts Covered
We will now get into details of concepts covered in each paper so that a student can make an informed decision according to their strengths and weaknesses.