US CMA: pattern, syllabus and eligibility
The global management accounting credential from IMA, widely taken by Indian commerce graduates and finance professionals.
The US CMA, awarded by the Institute of Management Accountants (IMA), certifies skills in financial planning, analysis, control, decision support and ethics. It is two exams, each with multiple-choice questions and case-based questions. It is a different qualification from India's CMA (ICMAI).
US CMA mock tests & question bank
Coming soon
We're building US CMA practice on PrepClever. Until it launches, this page has the pattern, syllabus and eligibility.
Eligibility Criteria
schoolEducation
A bachelor's degree (or a recognised professional qualification such as CA) is needed for certification. You can sit the exams before completing it, and must meet it within 7 years of passing.
cakeAge Limit
No age limit.
flagNationality
Open worldwide, with Prometric test centres across India. Two years of professional experience in management accounting or financial management is needed for certification.
Exam Pattern
Each part is a 4-hour computer-based exam at Prometric: 100 multiple-choice questions in 3 hours, then two case-based questions (CBQs) in 1 hour. Each CBQ is a short case followed by several practical questions; CBQs replaced the old essays from the September-October 2026 window. Scores are scaled from 0 to 500 and 360 is the pass mark. Candidates must answer at least half of the MCQs correctly to reach the CBQ section. The weights below are from IMA's content specification.
Part 1: Financial Planning, Performance and Analytics
Computer-based: 100 MCQs + 2 CBQs240 min| Section | Questions | Marks |
|---|---|---|
| External Financial Reporting Decisions (weight %) | - | 15 |
| Planning, Budgeting and Forecasting (weight %) | - | 20 |
| Performance Management (weight %) | - | 20 |
| Cost Management (weight %) | - | 15 |
| Internal Controls (weight %) | - | 15 |
| Technology and Analytics (weight %) | - | 15 |
Part 2: Strategic Financial Management
Computer-based: 100 MCQs + 2 CBQs240 min| Section | Questions | Marks |
|---|---|---|
| Financial Statement Analysis (weight %) | - | 20 |
| Corporate Finance (weight %) | - | 20 |
| Decision Analysis (weight %) | - | 25 |
| Risk Management (weight %) | - | 10 |
| Investment Decisions (weight %) | - | 10 |
| Professional Ethics (weight %) | - | 15 |
Key Topics & Syllabus
Part 1
- check_circleExternal financial reporting
- check_circleBudgeting and forecasting
- check_circlePerformance management and variance analysis
- check_circleCost management
- check_circleInternal controls
- check_circleTechnology and data analytics
Part 2
- check_circleFinancial statement analysis
- check_circleCorporate finance
- check_circleDecision analysis
- check_circleRisk management
- check_circleCapital investment decisions
- check_circleProfessional ethics
Career Roles & Salary
Financial / Management Accountant
₹6-12 LPA early career
Budgeting, costing and performance reporting in corporates and global capability centres.
FP&A Analyst / Manager
₹10-25 LPA
Forecasting, planning and business partnering for finance leadership.
How to Prepare
Join IMA and enrol in the CMA programme
Pay IMA membership and the CMA entrance fee on imanet.org.
Register for a part
Pay the exam fee and book a Prometric slot in a testing window.
Pass both parts
Score 360 or more on each part, in either order.
Meet the degree and experience rules
Show a bachelor's degree and 2 years of relevant experience, then receive the CMA.
Important Dates (Tentative)
| Event | Expected Date |
|---|---|
| Testing windows | January-February, May-June, September-October |
| Completion | Pass both parts within 3 years of entering the programme |
* Dates are indicative based on historical patterns. Check the official website for confirmed dates.
Prepare for US CMA the smarter way
US CMA practice is coming soon. Use the pattern and syllabus on this page to plan your study.
Related Accounting exams
- CMA (ICMAI)Cost & Management Accountant (ICMAI)
- ACCA (India)Association of Chartered Certified Accountants
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- IBBI Limited Insolvency ExamIBBI Limited Insolvency Examination
- IBBI Registered ValuerIBBI Registered Valuer Exam (Land & Building, SFA)
US CMA FAQ
Is US CMA the same as CMA India?
No. US CMA is awarded by IMA (USA). CMA India is awarded by ICMAI and is a separate, statutory qualification in India.
Can I take US CMA while studying?
Yes. You can sit the exams before finishing your degree, and must complete the degree within 7 years of passing.
What is the pass score?
360 on a scaled score of 0 to 500 for each part.
Does PrepClever have US CMA mock tests?
Not yet. US CMA practice is coming soon. Until then, this page covers the pattern, syllabus and eligibility.
Ready to crack US CMA?
US CMA practice is coming soon. Until then, this page covers the pattern, syllabus and eligibility.