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Last Updated: Sep 10, 2026
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To be eligible to take the CMA Part 1 exam, candidates must have a bachelor's degree from an accredited institution or a professional certification such as CPA, CFA, or ACCA. In addition, candidates must have at least two years of professional experience in management accounting or financial management.
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IMA CMA-Financial-Planning-Performance-and-Analytics (CMA Part 1) Certification Exam is a globally recognized certification designed for professionals in the financial planning and analysis field. CMA Part 1: Financial Planning - Performance and Analytics Exam certification exam is offered by the Institute of Management Accountants (IMA) and is targeted towards individuals who want to enhance their knowledge and skills in the areas of financial planning, budgeting, forecasting, and performance management.
IMA CMA-Financial-Planning-Performance-and-Analytics (CMA Part 1: Financial Planning - Performance and Analytics) Certification Exam is a challenging and rewarding certification exam that is designed to test the knowledge, skills, and abilities of professionals in financial planning, analysis, and decision-making. It is a valuable credential for those seeking to advance their careers in finance, accounting, or related fields, and it is recognized globally as a mark of excellence in the field of management accounting.
The Financial Planning section of the exam focuses on topics related to financial statements and ratios, budgeting, forecasting, and planning tools and techniques. Candidates are expected to have a solid understanding of financial statements, including balance sheets, income statements, and cash flow statements. They should also be able to analyze financial ratios and use them to make informed decisions regarding financial performance.
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| Section | Weight | Objectives |
|---|---|---|
| Performance Management | 20% | - Performance Evaluation
|
| Technology and Analytics | 15% | - Technology and Data Analysis
|
| Internal Controls | 15% | - Governance and Control
|
| Planning, Budgeting, and Forecasting | 20% | - Planning and Forecasting
|
| Cost Management | 15% | - Cost Concepts and Methodologies
|
| External Financial Reporting Decisions | 15% | - Recognition, Measurement and Valuation
|
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