A Certified Management Accountant (CMA) is a professional designation awarded to individuals who demonstrate expertise in financial management and strategic decision-making. CMAs are skilled in areas such as budgeting, forecasting, and performance management, making them valuable assets in various organizations. To earn this certification, candidates must pass a series of rigorous exams and meet specific educational and work experience requirements. The CMA certification is offered by the Institute of Management Accountants (IMA), a global association dedicated to advancing the management accounting profession. CMAs often work in roles such as financial analysts, controllers, or finance managers, where they help businesses make informed financial decisions and improve overall performance.