US CMA Course Details 2025: Exam, Syllabus, and Paper Pattern

US CMA Course Details 2025: Exam, Syllabus, and Paper Pattern

If you want a career in accounting and finance, pursuing suitable certification courses like the ACCA courses and CPA US courses can be highly beneficial. But which course should you opt for? Management accounting is a lucrative discipline in the finance and accounting field. You can opt for the Certified Management Accountant course by the Institute of Management Accountants. Continue reading this blog to discover US CMA course details.

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US CMA Course Syllabus 2025

Before enrolling in any course, you must learn about its syllabus. A thorough understanding of the CMA USA syllabus will help ensure this course aligns with your career aspirations. 

CMA USA Syllabus Overview

The US CMA exam is divided into the following exam parts:

CMA Part I: Financial Planning, Performance, and Analytics

  1. External Financial Reporting Decisions

  2. Planning, Budgeting, and Forecasting

  3. Performance Management

  4. Cost Management

  5. Internal Controls

  6. Technology and Analytics

CMA Part II: Strategic Financial Management

  1. Financial Statement Analysis

  2. Corporate Finance

  3. Decision Analysis

  4. Risk Management

  5. Investment Decision

  6. Professional Ethics

Key Topics in US CMA Course Syllabus

The advanced subjects included in the USA CMA syllabus comprise the following key topics: 

  • Financial statement formats and disclosures

  • Variance analysis and performance measures

  • Strategic planning

  • Budget preparation techniques

  • Cost allocation and overhead rates

  • Internal control frameworks 

  • Capital budgeting methods 

  • Financial ratios and trend analysis

  • Risk assessment and mitigation techniques

  • Time value of money concepts

  • Ethical considerations in decision-making

  • Corporate governance principles

  • Working capital management strategies

  • Data visualisation and reporting tools

US CMA Exam Pattern 2025

The US CMA syllabus and paper pattern are well-designed by the IMA to test the skills and knowledge of the CMA candidates efficiently. Before you appear for the CMA examination, it is essential to understand the paper pattern in detail. 

Structure of the CMA Exam Pattern

The US CMA syllabus and paper are divided into two parts. Each part has 100 questions, comprising 500 marks. You must get at least 360 in each paper to succeed. IMA offers complete flexibility to CMA aspirants, and you can give these two-part examinations in any order. 

You get 4 hours to attempt each paper. Each paper has two sections. The first section has 100 multiple-choice questions, while the second has essay-type questions. Each paper has two essays and 5 to 6 questions based on each. You get 3 hours to solve the MCQs and 1 hour for the essay-type questions. 

To move to the essay-type questions part of a paper, you must correctly answer at least 50% of the MCQs first. Once you enter the essay-type section, you cannot go back to the MCQ section and review or change your answers. You will get your exam results within 6 weeks of your exam window. 

US CMA Exam Testing Window Details 

The CMA US exam testing windows for 2025 are as follows: 

  • January 1 through February 28 

  • May 1 through June 30 

  • September 1 through October 31 

You must complete your registration for each testing window by February 15, June 15, and October 15 to sit for the US CMA certification exam.

CMA USA Course Details & Eligibility

Understanding and fulfilling the eligibility requirements are necessary to take the exam and become a CMA.

Eligibility Criteria for the US CMA Exam 

To sit for the US CMA exam, you must:

  • have a bachelor’s degree (any discipline), 

  • have IMA membership,

  • enroll in the CMA program and complete the course. 

You must satisfy the work experience requirements (2 years in accounting or finance) for the CMA certification but not for the exam. 

You need to fulfill both the education and work experience requirements within 7 years of passing both CMA exam parts. Candidates must also comply with IMA’s ethical standards to remain part of the CMA community.

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Important Parts of the US CMA Course

Although each subject in the course is important, you must know their weightage to prepare your CMA study plan. This will help you pass the CMA exam easily. 

CMA Part I Financial Planning, Performance, and Analytics

Topic

Weightage

External Financial Reporting Decisions

15%

Planning, Budgeting, and Forecasting

20%

Performance Management

20%

Cost Management

15%

Internal Controls

15%

Technology and Analytics

15%


CMA Part- II Strategic Financial Management

Topic

Weightage

Financial Statement Analysis

20%

Corporate Finance

20%

Decision Analysis

25%

Risk Management

10%

Investment Decisions

10%

Professional Ethics

15%

US CMA vs CMA India

Indian CMA and US CMA are two different courses. Choose your CMA journey wisely to achieve your career goals.

Difference Between CMA USA and CMA India

Here is a comparison of CMA USA vs CMA India:

Features

CMA USA

CMA India

Recognition

Recognition in over 150 countries

Primarily recognised in India

Exam Structure 

Divided into two parts

Divided into two groups

Difficulty

Pass rate is higher.

More difficult to pass

Duration 

6-12 months

3.5-4 years

Scope of Syllabus

Management Accounting and Financial Management

Accounting, Financial and Strategic Management, Taxation


Comparison of US CMA vs Other Certifications

How does the US CMA compare to other globally recognised certifications like the Enrolled Agent courses? These professional certification courses, like the US CPA, ACCA, and EA, are all very reputable. However, if you are looking forward to pursuing a career in management accounting, the US CMA courses are your best option. 

The US CMA course equips you with decision support skills, enabling you to analyse financial data and provide strategic insights for business growth.

CMA USA Course Fees & Registration

The course fee for the US CMA programme might seem higher than that for the traditional courses. However, you get career opportunities in the global job market once you pass the exam and complete the CMA certification requirement.

Registration Fees for the US CMA Exam

The CMA USA course registration fee is as follows:

For professionals-

  • CMA entrance fee: $300

  • CMA exam fee: $495 per part

  • Membership: $295

For students- 

  • CMA entrance fee: $225

  • CMA exam fee: $370 per part

  • Student membership: $49

  • Academic membership- $160

Membership fees exclude processing and maintenance fees.

Steps to Register for CMA USA

Follow the steps below to register for the CMA USA certification exam.

  • Join IMA for the registration process through its official website. You must become an IMA member for US CMA registration. 

  • Pay the CMA entrance and exam registration fees. Also, fill out the application form for membership. 

  • After a successful registration, you will receive an authorisation number via mail. This number is important for scheduling your appointment with Prometric. 

  • Now, schedule your exam date and time with Prometric. 

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Conclusion

You must know all the essential US CMA course details to prepare for CMA. For CMA USA exam preparation, CMA candidates often enroll in a trusted coaching institute like NorthStar Academy. It offers comprehensive CMA preparation courses for aspirants both online and offline. The institute has helped thousands of students achieve this certification and build their dream careers. 

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