What is the definition of a Certified Management Accountant (CMA)?

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A CMA, or Certified Management Accountant, is a professional credential that proves you have the skills to do real management accounting work — the kind that drives business decisions inside a company. Unlike accountants focused on the past (compliance, audits, taxes), CMAs are forward-looking. CMAs analyze financial data, build forecasts, plan budgets, manage risk, and help leadership make smarter strategic moves. The credential is granted by the Institute of Management Accountants (IMA) after you pass a two-part exam, meet the education and experience requirements, and commit to ongoing ethics and continuing education. For anyone who wants to move from bookkeeping or staff accounting into FP&A, controllership, or a CFO role, the CMA is the gold standard. It’s recognized globally and held by tens of thousands of professionals across more than 150 countries.

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