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This is separate from our AAT-regulated accountancy work

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US-based, popular in the GulfManagement accounting

CMA. Certified Management Accountant (IMA)

Management accounting and corporate finance, strong in industry and the Gulf.

Comparing options? Read ACCA vs CPA vs CMA vs CFA →

Quick answer

Best for
Management accounting and corporate finance, strong in industry and the Gulf.
Not ideal for
If you want external audit or a UK statutory route.
Main roles
FP&A, management accounting, cost & performance and finance business partnering.
CPD
30 CPE hours a year, including 2 hours of ethics.
UK relevance: MediumGulf relevance: High

Last reviewed: June 2026

Who it's for

Accountants and finance staff working inside companies. FP&A, costing and strategy.

Structure

Two parts: Part 1 (Financial Planning, Performance & Analytics) and Part 2 (Strategic Financial Management), plus a degree and two years' experience.

Time & cost

Often under 1–1.5 years; IMA membership required.

Careers

FP&A, management accounting, cost & performance and finance business partnering.

The skills you'll build

Many of these serve more than one path.

Management accountingPlanning & budgetingCost managementFinancial analysisDecision analysisCorporate finance

Best free resources for this path

Curated and vetted, with how to start.

Sample questions, expert webinars and exam-topic guides from the IMA (who run the CMA).

How to start: Open the resources page; some items need a free IMA account.

Free prep for CFA, CPA and CMA, 36,000+ practice questions with solutions.

How to start: Free account at freefellow.org, no trial, no card.

Free practice questions and short trials for CPA, CMA, CIA and EA from the big review providers.

How to start: Open their 'free' / 'free trial' pages; download the practice questions.

Free, self-paced Excel and Power BI training. Essential analyst skills for any finance path.

How to start: Free with a Microsoft account; the optional PL-300 exam is paid.

Free Accounting Fundamentals and finance courses you can audit free.

How to start: Create a free account and choose the free/audit option.

See the full free-resource library →

Continuing professional development (CPD)

30 CPE hours a year, including 2 hours of ethics.

Get these hours for free →
A Fileminder course

AI for Accountants

The free resources give you the theory; our course turns it into a paid, practical skill.

View the course

Disclaimer

Links to third-party resources are provided for convenience and learning only. Fileminder does not control third-party content, prices, certificates, CPD/CPE eligibility, availability or accuracy. Always check the provider's own page before relying on a course, certificate, CPD unit or learning outcome. Last reviewed: June 2026.

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