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1、 1 注册管理会计师注册管理会计师认证认证(CMA)： -企业企业会计和财务人员的黄金认证会计和财务人员的黄金认证 注册管理会计师注册管理会计师认证认证手册手册：注册管理会计师认证注册管理会计师认证 要求及信息指南要求及信息指南 Welcome to the CMA Program! 欢迎报考注册管理会计师认证考试 The Institute of Management Accountants is dedicated to excellence within the management accounting profession. The Certified Management Acco
2、untant (CMA) designation was developed in 1972 to provide an objective measure of an individuals knowledge and competence in the field of management accounting. Only the CMA program recognizes the unique proficiencies required for success in this challenging profession. 美国管理会计师协会致力于实现管理会计职业的卓越发展。注册管
3、理会计师 (CMA) 认证始于 1972 年，旨在客观地衡量个人在管理会计领域的知识和能力。 只有注册管理会计师认证考试才能识别这一颇具挑战性的职业取得成功所需的独特 专业能力。 The Institute of Certified Management Accountants (ICMA) regularly reviews the content of the CMA exam to ensure that current topics are appropriately updated and relevant to business practice. Connectivity of
4、a practical Body of Knowledge to the workplace is important. The CMA exam aligns with the knowledge, skills and abilities that an accountant or finance professional in business uses on the job today financial planning, analysis, control, and decision support. These skills are critical to the success
5、 of finance teams. 管理会计师协会(ICMA)会定期审查注册管理会计师的考试内容，以确保考试题 目已适时更新并且符合商业实践。知识体系与实际应用相连是十分重要的。注册管 理会计师考试与当今会计或财务专业人士在工作中所应用的专业知识、技能与能力 保持一致财务计划、分析、控制及决策支持。这些技能对财务团队获取成功至 关重要。 2 The CMA program has been designed to meet the evolving needs of business today and tomorrow. We look forward to helping you ach
6、ieve excellence as a professional. Certification will confirm your proficiency in your chosen field and your dedication to personal and professional growth. 注册管理会计师考试体系旨在满足当前及今后商业发展的需求。我们希望帮助您成 为一名卓越的专业人员。取得注册管理会计师证书代表您已熟练掌握财会领域的专 业技能，并且体现了您对个人及职业发展的执着追求。 If you have any questions, please contact us
7、 at: 如有任何疑问，请联系我们： + 86-4000-ima-cma (4000-462-262) E-mail: IMAChinaimanet.org 电话：+ 86-4000-ima-cma (4000-462-262) 电子信箱: IMAChinaimanet.org Copyright 2015 By Institute of Certified Management Accountants 2015版权由美国管理会计师协会所有 3 Table of Contents Introduction page 5 Board of Regents and Staff page 5 Eli
8、gibility Criteria page 6 IMA Membership page 6 CMA Entrance Fee page 6 Education Qualification page 7 Experience Qualification page 9 CMA Examination page 10 Examination Administration page 11 Registering for an Exam page 12 Scheduling an Appointment for an Exam page 13 Identification Requirements p
9、age 13 Cancelling an Appointment page 14 Examination Fees page 14 Refund Policy page 14 Candidate Confidentiality page 15 Examinee Conduct page 15 Rights developing, administering, and grading the CMA examinations; and administering the continuing education requirements for participants. The Board c
10、onsists of between fifteen and nineteen Regents who are appointed to serve three-year terms. Members of the Board are practitioners and educators in the field of management accounting and financial management. 美国管理会计师协会的评议会全面负责评估和验证注册管理会计师申请人的文凭； 开发、管理注册管理会计师认证考试试题并评定考试成绩；审核对报考者的继续教 育要求。评议会由 15 至 19
11、 名委员组成，委员任期为三年，评议会成员均为管理会 计和财务管理领域的执业者和教育工作者。 The ICMA was created for the purpose of developing and administering the CMA program. The ICMA staff consists of CMAs and administrative personnel who are responsible for implementing the overall responsibilities of the Board of Regents. 成立美国管理会计师协会考试认证部
12、门的目的是编制和管理注册管理会计师认证考 试试题。美国管理会计师协会的工作人员包括注册管理会计师和管理人员，他们负 责全面行使评议会的职责。 6 Eligibility Criteria 资格标准资格标准 To be eligible for CMA certification, you must fulfill all of the following requirements: 1. Membership in the Institute of Management Accountants 2. Paying the Entrance Fee 3. Satisfying the Educa
13、tion Qualification 4. Satisfying the Experience Qualification 5. Passing scores for all required examination parts 6. Compliance with the IMA Statement of Ethical Professional Practice 要获得注册管理会计师认证，您必须满足下述所有要求： 1. 成为管理会计师协会的会员 2. 支付考试准入费 3. 符合学历要求 4. 符合从业经验要求 5. 通过所有必考科目 6. 遵守美国管理会计师协会职业道德守则公告 IMA M
14、embership 美国管理会计师协会美国管理会计师协会会员会员身份身份 You must be a member of IMA to be eligible for the CMA program. 要参加注册管理会计师认证考试，您必须成为美国管理会计师协会会员。 CMA Entrance Fee 考试准入费考试准入费 The CMA entrance fee for the certification program must be paid before taking the examinations. Candidates must complete the CMA program w
15、ithin three years from entry into the program. Candidates also must register for an exam part within the first 12 months of entering the program. If a candidate does not register for an exam part within the first 12 months of entering the program, they will have to repay the entrance fee. If both exam parts are not successfully completed within
