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Career Positioning
CMA holders focus on internal financial management of enterprises, covering strategic planning, cost control, risk management, financial decision-making, etc., which complements the external audit orientation of CPA (Certified Public Accountant).
Suitable for positions such as corporate financial analysts, management accountants, and financial managers, especially in manufacturing, consulting and high-tech industries.
Global Recognition
CMA, CFA and AICPA are known as the three major gold certifications in the global financial field. They are recognized by more than 180 countries, and the Ministry of Finance of China has also listed it as a key talent training plan.
CMA Examination Structure and Content
Part I: Financial Planning, Performance and Analysis
Examination Weights:
External Financial Report Decisions (15%)
Planning, Budgeting and Forecasting (20%)
Performance Management (20%)
Cost Management (15%)
Internal Control and Technology (15%)
New Technology Modules (15%): Data Analysis, Application of Artificial Intelligence in Finance, ERP System, etc.

Part II: Strategic Financial Management
Exam Weights:

Financial Statement Analysis (20%)

Corporate Finance (20%)

Decision Analysis (25%)

Risk Management (10%)

Investment Decisions (10%)

Professional Ethics (15%)

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Exam Pass Rate and Difficulty
The average global pass rate in recent years: about 40-45% for Part I and about 50-55% for Part II (300-400 hours of study are required).

After 2020, the exam will strengthen technical and analytical content, reflecting the trend of digital financial transformation.

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Registration Conditions

Education Requirements: Bachelor degree (or equivalent) and above, regardless of major. Buy a California CPA certificate.

Work Experience: After passing the exam, you need to submit proof of 2 years of relevant work experience (can be completed within 7 years).

Exam Preparation Resources

Official Textbooks: IMA provides exam outlines and recommended books.

Training Courses: You can choose educational institutions authorized by IMA (such as Gaodun, China Accounting Online School, etc.).

Exam and Fees

Exam Language: Chinese and English (both certificates have the same validity).

Fees: IMA members pay about $1,300 (non-members pay more), including exam fees and annual fees.

Career Development Prospects
Salary Advantages: The average salary of CMA holders worldwide is more than 50% higher than that of non-CMA holders (according to IMA survey).

Employment Directions:

Enterprises: Financial Director, Cost Manager, Strategic Analyst.

Institutions: Accounting Firms, Management Consulting Firms.

Government/Non-profit Organizations: Financial Compliance and Performance Evaluation.