The CMA USA, or Certified Management Accountant, is a professional certification offered by the Institute of Management Accountants (IMA). It focuses on financial management and strategic management skills, equipping professionals with the knowledge needed for effective decision-making in business environments. To earn the CMA USA designation, candidates must pass two comprehensive exams covering topics such as financial planning, analysis, control, and decision support. Additionally, candidates are required to have a bachelor's degree and two years of relevant work experience. This certification is recognized globally and enhances career opportunities in management accounting and finance.