Management Accounting Essay

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Certified Management Accountant Resource Guide CMA Two Part Program © Copyright 2012 By Institute of Certified Management Accountants TABLE OF CONTENTS Certification Testing Exam Construction and Characteristics Types of Exam Questions Question Levels Standard Setting, Exam Equating, and Scaled Scores Frequently Asked Questions about the Exam Exam Taking Strategies Exam Sites and Sample Screen Layout Exam Statistics Study Materials Suggested Reading List Topic/Resource Outline IMA Statement of Ethical Professional Practice page 1 page 1 page 3 page 5 page 9 page 10 page 11 page 13 page 16 page 16 page 17 page 20 page 24 Institute of Certified Management Accountants 10 Paragon Drive Montvale, New Jersey 07645-1760 1 (800) 638-4427 1 (201) 474-1606 Congratulations on becoming a CMA candidate. Passing the exams and receiving your certification will be a major accomplishment and should further your career significantly. The material presented below is designed to help you prepare for the exams. We discuss certification exams in general as well as characteristics of the CMA exams. The discussion is intended to give you a general understanding of the purpose of the CMA and how the exams are constructed. Also discussed are the different types of exam questions, the cognitive levels tested, and how the exams are scored. CERTIFICATION TESTING The Certified Management Accountant (CMA) examination program is a certification test. The primary purpose of certification tests is to establish and maintain a standard of professional competence within a profession, with the ultimate aim of protecting the public. The requirements of the CMA Program have been established to recognize those who can demonstrate that they possess a sufficient degree of knowledge and skills in the areas of management accounting and financial management. In this way, the ICMA

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