The US CMA (Certified Management Accountant) exam is a professional certification program offered by the Institute of Management Accountants (IMA). In this blog, we going to discuss US CMA Exam Pattern.
It is divided into two parts:
Part 1: Financial Planning, Performance, and Analytics
This part of the exam focuses on financial reporting, planning, budgeting, forecasting, performance
management, cost management, and internal controls. It covers topics such as financial statement analysis, cost-volume-profit analysis, variance analysis, and budgeting.
Part 2: Strategic Financial Management
This part of the exam covers corporate finance, decision analysis, risk management, investment decisions,
and professional ethics. It includes topics such as financial forecasting and planning, capital budgeting, working capital management, and mergers and acquisitions.
Candidates can attempt any part in any order at their convenience.
Part 1: Financial Planning, Performance, and Analytics
US CMA Part 1 – Estimated Study Time
| S.NO | TOPICS | MARKS |
| 1. | External Financial Reporting Decisions | 15% |
| 2. | Planning, Budgeting and Forecasting | 20% |
| 3. | Performance Management | 20% |
| 4. | Cost Management | 15% |
| 5. | Internal Controls | 15% |
| 6. | Technology and Analytics | 15% |
| Total | 100% |
Duration and Question Pattern: 4 hours – 100 multiple-choice questions and two 30-minute essays.
Part 2: Strategic Financial Management
US CMA Part 2 – Estimated Study Time
| S.NO | TOPICS | Marks |
| 1. | Financial Statement Analysis | 20% |
| 2. | Corporate Finance | 20% |
| 3. | Decision Analysis | 25% |
| 4. | Risk Management | 10% |
| 5. | Investment Decisions | 10% |
| 6. | Professional Ethics | 15% |
| Total | 100% |
Duration and Question Pattern: 4 hours – 100 multiple-choice questions and
two 30-minute essays.
The US CMA exam pattern consists of Multiple-Choice Questions(MCQs) as well as Essay type questions. Part 1 and Part 2 are four–hours tests containing about 100 MCQs and 2 essay questions. Aspirants will be granted 3 hours to finish the MCQs and 1 hour to complete the Essay type questions.
- 75% of the Examination consists of MCQs (Multiple Choice Questions)
- 25% of the Examination consists of Essay Questions
US CMA exam Patterns are graded for 500 points, and an aspirant must score a minimum of 360 to qualify for the exams. Both parts follow the same pattern.
It’s important to note that the US CMA Exam is a rigorous exam and requires a lot of preparation. It’s advisable to have a good understanding of the syllabus and to practice with sample questions and mock tests to be well prepared for the exam. FinTram Global in association with Becker can help you with the
preparation. FinTram offers coaching by qualified CMA’s, mock test evaluation, Provides you with Comprehensive Study Material (Becker + FinTram Global), Access to Online Program Material and much more.
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Go and check out another Blog – https://fintram.com/benefits-of-doing-us-cma/