Let’s answer first things first: What is CMA Certification all about? Well CMA is an American certification which is awarded by Institute of Management Accountant (IMA). IMA is a professional organization having more than 75,000 members. IMA is responsible for determining syllabus (Content Specific Outlines), scoring exams, declaring results and awarding CMA certificates.

CMA Certification Exam Structure

The total exam is 8 hours of testing. It is divided into two parts, as follows:

Part 1 – Financial Reporting, Planning, Performance, and Control

Part 2 – Financial Decision Making

Part 1: Financial Reporting, Planning, Performance, and Control Part 2: Financial Decision Making


  • External Financial Reporting Decisions 15%
  • Planning, Budgeting, and Forecasting 30%
  • Performance Management 20%
  • Cost Management 20%
  • Internal Controls 15%
  • Financial Statement Analysis 25%
  • Corporate Finance 20%
  • Decision Analysis 20%
  • Risk Management 10%
  • Investment Decisions 15%
  • Professional Ethics 10%

Each part consists of 100 multiple-choice questions and 2 essay scenarios, and testing lasts 4 hours (3 hours for the multiple-choice questions plus 1 hour for the essays). The exams are only offered during the following three testing windows: January/February, May/June, and September/October.

CMA Exam Format

While talking about format of CMA certification exam one is important: Computer Based Examination. Which means that rather than traditional question paper and answer sheet kind of exams, CMA exams are taken though computer system in designated centers of Promatric in Dubai and Abu Dhabi.

Difficulty Level of CMA exam?

Without any doubt it requires good understanding of concepts and lots of practice to pass CMA certification examination. Moreover it is important to understand CMA exam difficulty level so as to prepare well for final exams.However this is only half-truth…The other half of the truth is: TECHNIQUE There are a bunch lot of students who study really hard and their concepts are not that bad either. But still the result is: FAIL.

Good understanding of concepts and lots of practice along with TECHNIQUE are the killer strategies to beat CMA certification exam difficulty.

Apex Professional Training Institute