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要成为注册管理会计师 (CMA) 或注册财务管理师 (CFM) 必须符合下列条件 ( 注 1) :


成为美国管理会计师协会 (Institute of Management Accountants, IMA) 会员


通过四科注册管理会计师 (CMA) 或注册财务管理师 (CFM) 考试




遵循道德规范准则 (Standards of Ethical Conduct)






通过注册会计师考试、美国会计师考试 (U.S. CPA Exam) ,美国特许财务分析师考试 (CFA Exam) ,国际内部稽核师考试 (CIA Exam) 或取得其它 IMA 认可之专业认证资格


参加 GMAT 或 GRE 考试成绩超过 50% 段值 (50th percentile)

  注 1 :在达成所要求之学历(在校生)及工作经验之前,亦可以参加 CMA/CFM 考试。然而,通过考试之候选人须在所有学经历要求达到后才会被授予资格证书。

CMA 及 CFM 工作经验要求

注册管理会计师 (CMA) 或注册财务管理师 (CFM) 后选人必须达到持续两年管理会计或财务管理的专业工作经验要求。这项工作经验要求的计算是以通过考试为基准之前或之后的七年内达成。教师若主要教授课程为会计或企业财务且为初级课程以上,亦可符合此工作经验要求。专业工作经验基本上要求全职工作,但每周超过 20 小时的持续兼职,可以两年兼职经历换算一年工作经验要求以符合规定。
符合规定的工作经验包括其职位需要运用管理会计或财务管理理论进行判断的工作。包括财务分析 (financial analysis) 、预算编制 (budget preparation) 、信息系统管理 (management information systems analysis) 、财务管理 (financial management) 、管理会计 (management accounting) 、政府、财务或产业审计 (auditing in government, finance or industry) 、管理顾问 (management consulting) 、会计师事务所审计 (auditing in public accounting) 、管理会计或财务管理相关研究、教学或顾问 (research, teaching or consulting related to management accounting or financial management) 。

  考生在通过全科考试后, IMA 会寄一份工作经验证明表格给考生填写。 IMA 在审核通过考生的工作经验后才会寄发资格证书。

  一但取得注册管理会计师 (CMA) 或注册财务管理师 (CFM) ,必须达到下列要求以维持资格:
达到每年 30 小时继续进修 (continuing education) 的要求
遵循道德规范准则 (Standards of Ethical Conduct)
保持美国管理会计师协会 (IMA) 会员

  因此, 必须是 IMA 的会员才能参加考试。而如果你取得 CMA/CFM 的资格,只要你持续使用 CMA/CFM 的称号在你的名片、履历等,就必须要每年缴 IMA 会员费。



Certified Management Accountants welcome fair access legislation

    Already 1 in 6 CMA annual graduates are internationally trained

    TORONTO, Dec. 13 /CNW/ - Certified Management Accountants of Ontario (CMA
Ontario) welcomes the passage of Bill 124 as a significant step forward in
ensuring fair and timely access to the professions for all candidates,
including the internationally trained.
    "This legislation, together with the right regulations and the commitment
of all regulators, can place Ontario at the forefront of fair access for the
internationally trained," said David Hipgrave, President and CEO of CMA
    In particular, CMA Ontario believes that the appointment of the Fairness
Commissioner, together with the reporting, certification and audit
requirements set out in the Bill, will play a vital role in establishing
consistent practice standards across all regulated professions, and building
confidence in the fairness of those practices. Similarly, the Access Centre
will be an important focal point for individuals and the many organizations
such as CMA Ontario that support them in settling in Ontario and achieving
full employment.
    "We support the objectives of Bill 124 and commend the McGuinty
government for its leadership in this legislation and the many programs and
services now offered to assist the internationally trained in the Province,"
said Hipgrave.
    CMA Ontario itself has long been a leader in expanding opportunities for
New Canadians. Already, one in six CMA Ontario annual graduates are
internationally trained, and that number is quickly increasing.
    "In January, we will be in India on the Premier's business mission to
explore opportunities for expanded programs in our top source market
internationally for prospective CMAs," added Hipgrave.
    Other CMA Ontario initiatives to accelerate access to the CMA profession
while upholding high standards for all candidates include:

    -   CMA Ontario has established a bridging program that enables
        candidates to fast-track their eligibility for the CMA Entrance
        Examination. Candidates are no longer required to be employed as an
        entry requirement to this program and this enables New Canadians who
        have not yet secured employment to begin the program sooner and also
        provides them with access to CMA-bound employment opportunities.

    -   CMA Ontario evaluates transcripts, at no charge, from potential
        candidates anywhere in the world. This enables Ontario-bound
        internationally trained individuals to learn if they qualify for the
        bridging program, if they require additional studies to qualify for
        it, or if they can benefit from the mutual recognition agreements CMA
        Ontario has struck with other accounting bodies.

    -   Finally, together with the Government of Ontario, CMA Ontario
        provides a career map information service that expands the
        information available to prospective immigrants about the management
        accounting profession and the CMA accreditation requirements.

    Certified Management Accountants of Ontario is a self-governing
professional organization that awards the Certified Management Accountant
(CMA) designation to qualified candidates in Ontario. With 16,000 certified
members and 4,000 student members, CMA Ontario is an integral part of a
profession that is 47,000 members strong across Canada and around the world.
CMA Ontario maintains rigorous standards of accreditation and professionalism
in management accounting to protect the public interest.







Oliver 高才(中国)培训苏州分部 苏州工业园区苏华路8号中银惠龙大厦903A室 Tel: (0512)-8717-1307 Mobile: 137-7186-7572 E-mail:






上一主题:请教一个part 2 section E的LOS大纲的问题