About IMA and US CMA Candidate Categories

About IMA and US CMA Candidate Categories

Question: What is the Institute of Management Accountants (IMA), and what are the candidate categories for the US CMA exam?

Answer: The Institute of Management Accountants (IMA) is a global professional organization for accountants and financial professionals. It is the official conducting body for the US Certified Management Accountant (CMA) Examination.

About the IMA:

  • Former Name: The IMA was formerly known as the National Association of Cost Accountants (NACA).
  • Role: It is a leading authority in management accounting, providing research, education, and best practices.
  • Key Function: The IMA develops and administers the rigorous US CMA credential, which is a globally recognized certification for financial professionals in business.

US CMA Candidate Categories:

For the US CMA exam, candidates fall into one of two main categories:

1. Student Category

  • Definition: This category is specifically for full-time, regular college-going students who are currently pursuing an academic qualification.
  • Eligibility: If you are actively enrolled as a full-time student in a traditional educational institution, you will typically qualify for the student category.

2. Professional Category

  • Definition: This category includes everyone except full-time, regular students.
  • Who Qualifies:
    • Students who have completed their academic qualification and are not currently pursuing any further academic qualification.
    • Individuals who are pursuing an academic qualification but through distance mode of education (e.g., online courses, correspondence courses).
    • Full-time working professionals, regardless of their academic background, will also fall under the professional category.

Choosing the correct category is important as it affects membership fees and access to certain benefits.


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