{"id":26520,"date":"2021-04-14T05:51:14","date_gmt":"2021-04-14T01:51:14","guid":{"rendered":"https:\/\/rubin.az\/?p=26520"},"modified":"2023-04-25T14:43:40","modified_gmt":"2023-04-25T10:43:40","slug":"certified-management-accountant-certification","status":"publish","type":"post","link":"https:\/\/rubin.az\/?p=26520","title":{"rendered":"Certified Management Accountant Certification Accountant Guide"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">CMA Exam Completion Criteria<\/a><\/li>\n<li><a href=\"#toc-1\">CPA vs CMA Exam Cost<\/a><\/li>\n<li><a href=\"#toc-2\">New to Merrill? Connect with a Merrill Advisor<\/a><\/li>\n<li><a href=\"#toc-4\">Why You Can Trust Finance Strategists<\/a><\/li>\n<li><a href=\"#toc-5\">CMA vs. CPA: A Comparison<\/a><\/li>\n<li><a href=\"#toc-6\">Step 1: Obtain a Bachelor&#8217;s Degree<\/a><\/li>\n<li><a href=\"#toc-7\">What is the work of a CMA?<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"252px\" alt=\"cma accounting meaning\"\/><\/p>\n<p>This certificate is offered by the Institute of Management Accountants. The CMA exam has two parts covering topics related to accounting, finance, systems, data analytics, and ethics. People with a CMA certification can provide accounting and strategic business leadership in a variety of organizations. The CMA certification comes with job security, higher-than-average salaries, and a plethora of job opportunities.<\/p>\n<ul>\n<li>Candidates are given 3 hours to complete the multiple choice section and one hour to complete the essays.<\/li>\n<li>For part one, this marked an increase from the previous average pass rate of 35%.<\/li>\n<li>This certificate is offered by the Institute of Management Accountants.<\/li>\n<li>All of this is a worthwhile investment, with the IMA estimating a $1,696 or higher return on every hour you spend studying.<\/li>\n<li>Both CMAs and CPAs have an annual ethics requirement for their CPE as well .<\/li>\n<li>Becoming a certified management accountant doesn\u2019t happen overnight.<\/li>\n<\/ul>\n<p>Now, it\u2019s time to integrate your new credential into your accounting practice. Review the background of Brex Treasury or its investment professionals on FINRA&#8217;s BrokerCheck website. Please visit the Deposit Sweep Program Disclosure Statement for important legal disclosures. All this eliminates the need to transfer money between a checking account and a savings account. It also makes it easier to monitor all your finances in one place, saving you time and improving the efficiency of your cash management. CMAs can make it easier to handle your finances, as it allows you to make deposits, write checks, and trade securities from a single account.<\/p>\n<h2 id=\"toc-0\">CMA Exam Completion Criteria<\/h2>\n<p>Once you have the right prerequisites, you will put in an application to take the CMA exam. Most students invest in a prep course and some coaching or tutoring to prepare for this intense test. Many people pursue the CMA certificate to get a <a href=\"https:\/\/simple-accounting.org\/comparing-credentials-cma-vs-cpa\/\">cma accounting meaning<\/a> better shot at a powerful, high-earning position in a prestigious company. Our mission is to empower readers with the most factual and reliable financial information possible to help them make informed decisions for their individual needs.<\/p>\n<ul>\n<li>The CMA exam covers a broad range of accounting topics and finance concepts.<\/li>\n<li>CMAs collaborate closely with senior management to ensure that the organization makes well-informed and strategic decisions regarding resource allocation.<\/li>\n<li>Many accountants who pursue CMA certification are already certified public accountants .<\/li>\n<li>Please visit the Deposit Sweep Program Disclosure Statement for important legal disclosures.<\/li>\n<\/ul>\n<p>Carbon Collective partners with financial and climate experts to ensure the accuracy of our content. The exam consists of two sections, each of which must be passed with a score of 360 out of 500. She is experienced at transforming complex concepts into easily digestible articles to help anyone better understand the world we live in. Discover if this is the right career path for you with a free virtual work experience.<\/p>\n<h2 id=\"toc-1\">CPA vs CMA Exam Cost<\/h2>\n<p>The most well-known certification for an accountant is the CPA or Certified Public Accountant designation. While a CMA focuses on strategy and management, CPAs primarily focus on  summarizing and reporting financial information, handling taxes, and doing audits of a company\u2019s finances. If you want to become a CPA, plan on investing eight-plus years to get there. To begin, you&#8217;ll need 150 hours of undergraduate credits, which is equivalent to a bachelor&#8217;s degree and sometimes a Master\u2019s degree.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"253px\" alt=\"cma accounting meaning\"\/><\/p>\n<p>Even when they change positions, they receive a more substantial raise because CMA-certified candidates are in high demand in the job market. Examples of such positions include controller, chief financial officer , internal auditor, and financial analyst. After your application has been approved, you can start studying for the IMA&#8217;s 2-part exams.<\/p>\n<h2 id=\"toc-2\">New to Merrill? Connect with a Merrill Advisor<\/h2>\n<p>The cost to take the CPA Exam and earn CPA licensure ranges by jurisdiction. The cost to apply, register, and take all four exams is over $1,000 in almost every state. When considering whether to pursue the CMA vs CPA Exam, it\u2019s important to be informed \u2013 read what other students preparing for the exams are saying and ask your network. However, CMA vs CPA Exam difficulty should only be one factor in your decision, alongside your career aspirations, the reputation of the certifications and more.<\/p>\n<ul>\n<li>If so, you might be interested in getting your certified management accountant certification.<\/li>\n<li>Second, the CMA exam covers financial planning, analysis, and reporting topics, while the CPA exam focuses on taxation, auditing, and attestation.<\/li>\n<li>You can expand your financial planning and strategic financial management skills through this CMA certification.<\/li>\n<li>Carbon Collective is the first online investment advisor 100% focused on solving climate change.<\/li>\n<\/ul>\n<p>CMA stands for Certified Management Accountant which specializes in Financial Accounting and strategic management, and the Degree is awarded by the Institutes of Management Accountants . CMA deals with the management and strategy areas, while CPA is prioritized for the regulatory and taxation part. This means that curriculum in the accounting degree meets rigorous standards to successfully prepare students for the CMA exam. Once you pass the CMA exam, you will have to complete work requirements before you are eligible for certification.<\/p>\n<h2 id=\"toc-3\">Accounting Certifications<\/h2>\n<p>However, since CPA certification covers most of the accounting principles and practices, some of this will duplicate what\u2019s found within a CMA course. CPA and CMA qualifications are gained by passing an examination, but only the CPAs need a license to practice as professionals. To become  a CPA, you must complete 150 credit hours of an undergraduate program and pass the CPA exam administered by the American Institute of Certified Public Accountants . A cash management account is an account that is typically available from non-bank financial service providers.<\/p>\n<div itemScope itemProp=\"mainEntity\" itemType=\"https:\/\/schema.org\/Question\">\n<div itemProp=\"name\">\n<h3>What is the difference between a CMA and a CPA?<\/h3>\n<\/div>\n<div itemScope itemProp=\"acceptedAnswer\" itemType=\"https:\/\/schema.org\/Answer\">\n<div itemProp=\"text\">\n<p>Certified Public Accountants (CPAs) and Certified Management Accountants (CMAs) are both certified accountants and more highly regarded than non-licensed accountants. On a basic level, a CPA is responsible for taxes and audits, while a CMA is in charge of management accounting.<\/p>\n<\/div><\/div>\n<\/div>\n<div itemScope itemProp=\"mainEntity\" itemType=\"https:\/\/schema.org\/Question\">\n<div itemProp=\"name\">\n<h3>What is the difference between ACCA and CMA?<\/h3>\n<\/div>\n<div itemScope itemProp=\"acceptedAnswer\" itemType=\"https:\/\/schema.org\/Answer\">\n<div itemProp=\"text\">\n<p>Both courses open multiple career opportunities across the world. ACCA trained you to become Auditor, Tax consultant and financial advisor etc. but on the other hand CMA is more inclined towards management accounting and corporate sector jobs.<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Content CMA Exam Completion Criteria CPA vs CMA Exam Cost New to Merrill? 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