A Certified Management Accountant (CMA) is a professional designation awarded to accountants who specialize in financial management and strategic decision-making. CMAs are trained to analyze financial data, develop budgets, and provide insights that help organizations improve their financial performance. This certification is recognized globally and is often pursued by individuals looking to advance their careers in management accounting. To earn the CMA designation, candidates must meet specific educational requirements, pass a rigorous two-part exam, and have relevant work experience. The certification is offered by the Institute of Management Accountants (IMA), which provides resources and support for CMAs throughout their careers.