THÔNG TIN TÀI LIỆU
CMA Certification What it Can Mean for You Institute of Management Accountants (IMA) Vision – The world’s leading association for management accounting and finance professionals Building Your Career • CMA Certification Program • Professional Development Opportunities • Networking & Leadership Opportunities • Local Chapter Meetings • Virtual Communities • IMA Ethics Center and Ethics Helpline Management Accountants – Who are we? • • • • • • Chief Accounting Officer/DaimlerChrysler Chairman, a Hong Kong Bank KPMG consulting partner VP, Operational Excellence, Merck Third in command at the FBI VP, Investor Relations, Johnson & Johnson Source: The Diverse Roles of Professional Accountants in Business, IFAC, New York, November 2004, Available at www.ifac.org Management Accountants – What we do? • Act as trusted business advisors • Support business management and strategic development • Provide accurate information for better decisions • Act as conscience of last resort • Work “hands on” to add value in organizations • Plan for the long-term Source: The Diverse Roles of Professional Accountants in Business, IFAC, New York, November 2004, Available at www.ifac.org IMA & the Profession • Empower professionals inside organizations who create economic value • Foster unique role as the ones responsible for “building quality in” • Outside audit works best when the “inside” job is done correctly • Ethical and responsible corporate governance must come from the “inside” CMA – CPA Comparison CMA: • Preparer/User of accounting information • Concept based • “Inside” corporate professionals • Higher quality, lower costs • Forward-looking • Player CPA: • Auditor of accounting information • Rule based • Public practice licensure • Attesting to the accuracy of financial records • Historical • Referee CMA Certification The appropriate “gold standard” for accountants working inside organizations A CMA Professional Has… • Demonstrated ability to work across the breadth and depth of the entire accounting process within organizations • Proficiency in decision-making, planning, and control functions • Agreed to maintain professional competence through annual continuing professional education • Committed to a code of ethics How Does CMA Certification Benefit You? • Opportunity to assess and demonstrate capabilities and expand knowledge base • Distinguishes you from your peers and increases credibility and productivity • Recognition of achievement • Expanded career options and greater earning potential – CMAs earn 27% more than professionals without certification (IMA’s 18th Annual Salary Survey, June 2007) Statistics • More than 29,000 CMAs issued to date • Pass rates for the four parts of the exam range between 50% to 60% • 50% of exams taken outside U.S CMAs – Who are we? • CFO, Foundations Behavioral Health • CFO/Treasurer, First Savings Bank • Director of Finance & Accounting, Marriott International • Director of Technical Accounting & Reporting, Microsoft • Finance Manager, Habitat for Humanity • Financial Controller, Johnson & Johnson • Vice President of Finance, Southeast Corporate Federal Credit Union Making Certification Work • Commitment by senior management to continuing professional development • Support for review programs • Company support for CMA exam process • Tangible recognition for successful completion CMA Exam Overview These exams may be taken in any order but must all be passed before registering for Part • Part 1: Business Analysis - hours, 110 multiple choice questions • Part 2: Management Accounting and Reporting - hours, 140 multiple choice questions • Part 3: Strategic Management - hours, 110 multiple choice questions Certification Exam Contents Part 1: Business Analysis Certification Exam Contents Part 2: Management Accounting & Reporting Certification Exam Contents Part 3: Strategic Management Certification Exam Contents Part – Business Applications • Must complete Parts 1, 2, and first • hours, 4-7 essays/problems • All content from Parts 1, 2, and included • Plus: Ethics, Organization Management, Organization Communication, and Behavioral Issues • Computer-based but no immediate scoring Becoming a CMA • Member of IMA • Apply for admission into certification program • Register for certification exam • Fulfill educational credentials • Pass the certification exam • Satisfy the experience requirement • Comply with the IMA Statement of Ethical Professional Practice • View IMA’s Webinar, “Navigating through the CMA Program” at www.imanet.org/certification_started.asp Fees • • • • IMA Dues $195 per year $140 registration fee per exam part in U.S $175 per part overseas $125 entrance fee - College students exempt from this fee • $70 per part for college students • Dues $39 per year for college students Education Requirement • Bachelors degree • Certification equivalent to CMA or • Score in top 50th percentile on GMAT or GRE Experience Requirement • years in a management accounting or financial management position or • years in public accounting or • years in academia Preparing for the CMA Exam • Make a Personal Commitment to Selfstudy • Sharpen Knowledge of Exam Topics • Restore Test-taking Skills • Take Self-administered or Instructor-guided Review Courses Remaining a CMA • Maintain IMA Membership • Meet the Continuing Education Requirement: 30 Hours/Year (Including Hours in Ethics) • Comply with the IMA Statement of Ethical Professional Practice Take the Challenge Become a CMA www.imanet.org/certification [...]... of CMA Program • CMA continues to be relevant to the on-thejob responsibilities of management accountants (IMA Job Analysis Study, 2 006) • Compared to U.S CPA, CFA, CMA in Canada, CMA in U.K, and ACCA in U.K • Multi-national corporations are incorporating the CMA certification as part of their professional development programs for employees • CMA program is “valid, reliable, rigorous, and fair” 2 006. .. content • CMA continues to be relevant to practice • Minor changes to content likely implemented in 2008 Profile of a CMA Candidate • 70% have a Bachelors Degree • 29% have a Masters Degree • 1% have a PhD • 6% are CPA’s • Average age: 34 Statistics • More than 29, 000 CMAs issued to date • Pass rates for the four parts of the exam range between 50% to 60% • 50% of exams taken outside U.S CMAs – Who... a CMA • Member of IMA • Apply for admission into certification program • Register for certification exam • Fulfill educational credentials • Pass the certification exam • Satisfy the experience requirement • Comply with the IMA Statement of Ethical Professional Practice • View IMA’s Webinar, “Navigating through the CMA Program” at www.imanet.org/certification_started.asp Fees • • • • IMA Dues $ 195 ... per part for college students • Dues $ 39 per year for college students Education Requirement • Bachelors degree • Certification equivalent to CMA or • Score in top 50th percentile on GMAT or GRE Experience Requirement • 2 years in a management accounting or financial management position or • 2 years in public accounting or • 2 years in academia Preparing for the CMA Exam • Make a Personal Commitment... Federal Credit Union Making Certification Work • Commitment by senior management to continuing professional development • Support for review programs • Company support for CMA exam process • Tangible recognition for successful completion CMA Exam Overview These exams may be taken in any order but must all be passed before registering for Part 4 • Part 1: Business Analysis - 3 hours, 110 multiple choice... Restore Test-taking Skills • Take Self-administered or Instructor-guided Review Courses Remaining a CMA • Maintain IMA Membership • Meet the Continuing Education Requirement: 30 Hours/Year (Including 2 Hours in Ethics) • Comply with the IMA Statement of Ethical Professional Practice Take the Challenge Become a CMA www.imanet.org/certification
Ngày đăng: 30/11/2016, 22:28
Xem thêm: CMA presentation 9 26 06