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CMA US - Certified Management Accountant

The CMA US, awarded by the Institute of Management Accountants (IMA), is an internationally recognised credential in management accounting and financial management. Hrudyaa prepares candidates for both parts of the exam with structured, application-focused coaching.

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About the Qualification

What is the CMA US?

The Certified Management Accountant (CMA) is a credential awarded by the Institute of Management Accountants (IMA), a US-based professional body with global membership. It is widely recognised by multinationals and financial services firms as a mark of competence in planning, analysis, control, and decision support.

Unlike CPA, which focuses on external reporting and audit, the CMA is oriented toward internal financial management - making it particularly relevant for roles in FP&A, management reporting, business finance, and strategic planning. Indian professionals with the CMA US credential are sought after by MNCs operating in India and globally.

Eligibility: A bachelor's degree and two years of relevant professional experience are required to use the CMA designation after passing. Candidates can sit the exam before completing the experience requirement.

Exam Structure

Two-Part Examination

The CMA US exam consists of two parts, each approximately four hours long and comprising 100 multiple-choice questions and two essay questions.

Part 1

Financial Planning, Performance, and Analytics

  • External Financial Reporting Decisions
  • Planning, Budgeting, and Forecasting
  • Performance Management
  • Cost Management
  • Internal Controls
  • Technology and Analytics
Part 2

Strategic Financial Management

  • Financial Statement Analysis
  • Corporate Finance
  • Decision Analysis
  • Risk Management
  • Investment Decisions
  • Professional Ethics
Hrudyaa Coaching

Hrudyaa CMA US Coaching Approach

Hrudyaa coaching is structured around the IMA Learning Outcome Statements (LOS) for each part. Emphasis is placed on the essay component, which many candidates underestimate, and on the financial analysis and decision-making sections that require applied thinking rather than rote recall.

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MCQ Mastery

Systematic practice through Wiley and Gleim question banks with weekly mock tests tracking accuracy by topic area.

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Essay Technique

Dedicated sessions on structuring essay answers, time management under exam conditions, and the specific format IMA expects.

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Application Focus

Finance and analysis concepts taught through real business scenarios, not just definitions - essential for Part 2 performance.

Prepare for the CMA US with Hrudyaa

Get guidance on exam scheduling, coaching batches, and study planning for the CMA US. Contact us to discuss your preparation timeline.

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