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.
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.
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.
Continuing professional development (CPD)
30 CPE hours a year, including 2 hours of ethics.
Get these hours for free →AI for Accountants
The free resources give you the theory; our course turns it into a paid, practical skill.
View the courseDisclaimer
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.