The CMA Accreditation Process

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1 The CMA Accreditation Process becomeacma.com

2 Earning the CMA Designation Step 1 FREE Transcript Evaluation Graduate from accredited program Degree with all required topics CMA Accelerated Program post secondary Degree Step 2 Entrance Examination Preparation Program AND Step 3 CMA Entrance Examination Spring or fall More Topics Required Complete through Part-time Studies Blue indicates necessary steps Red indicates optional steps SLP Phase I: Development CMA Case Examination SLP Phase II: Application Step 4 CMA Strategic Leadership Program and Practical Experience CMA Board Report What is the first step in earning the CMA designation? The first step in earning the CMA designation is to complete a post secondary degree with required topics. These topics cover a wide range of business disciplines and provide the foundation of knowledge that is essential for advanced business studies in the CMA Strategic Leadership Program. The required topics for the post secondary degree consist of the following subject areas: TM Management Studies Management Accounting: Introductory* Intermediate Advanced Financial Management Operations Management Information Technology Strategic Management Human Resources Marketing General Accounting Studies Financial Accounting: Introductory* Intermediate Advanced Taxation Internal Control Related Studies Economics (Macro and Micro)* Statistics* Canadian Business Law* * Available online through CMA Ontario

3 Your Path to Becoming a CMA Why should I pursue the CMA designation? The CMA designation opens the door to a competitive income, a broad range of career opportunities and exciting workplace challenges. CMAs provide employers with the ideal balance of three essential and interdependent business disciplines: accounting, management and strategy. This powerful combination of skills defines the CMA s unique value to an organization and makes the CMA the designation of choice for accounting professionals in management. CMAs are able to apply contemporary and emerging best practices in a wide array of business functions, including accounting and finance, sales and marketing, operations, strategic planning and analysis, information technology and human resources. They bring a strong market focus to strategic management and resource deployment, synthesizing and analyzing financial and nonfinancial information to develop total business solutions, identify new market opportunities, and maximize shareholder value. The CMA understands the business formula for delivering value to the customer, arriving at strategies for identifying, developing, marketing and evaluating a product or service throughout its entire lifecycle. The CMA is able to assess all aspects of a product or service: its quality, performance, cost, and responsiveness to customer needs and expectations. The CMA profession draws equally from the disciplines of accounting, management and strategy. CMAs do more than measure value they create it. Reporting Value Creating Value Accounting Strategy Management Enabling Value The CMA Competency Map identifies the competencies CMAs acquire, hone and ultimately master over the course of their careers as a CMA. This philosophy forms the foundation upon which the CMA accreditation process has been designed. Preserving Value The CMA Competency Map

4 Required Topics Can I get exemptions for my post secondary degree courses, and, if so, which ones? Students enrolled in business, commerce or accounting programs can typically cover the required topics as part of their degree course requirements but it is critical to choose course electives carefully. For candidates who have already graduated, part-time study programs are available to enable them to complete the required topics. What part-time programs are available to help me complete outstanding required topics? Candidates who are required to complete outstanding required topics have one of two options: Complete the required courses at any of the institutions listed at: Register for the CMA Accelerated Program, if eligible The CMA Accelerated Program enables candidates to proceed more quickly to the CMA Entrance Examination. The following CMA required topics are covered in the program: CORE TOPICS Intermediate Financial Accounting Advanced Financial Accounting Intermediate Management Accounting Advanced Management Accounting Financial Management Taxation Management TOPICS Operations Management Information Technology Strategic Management Human Resources Marketing Internal Control The topics are covered in 22 lessons plus four tests over a seven-month period split into two segments. The program is available by full-day Saturday lectures in selected centres, or Sundays in downtown Toronto, and by online study. For a more flexible learning schedule, a 14-month Extended Accelerated Program is available. The Extended Program is offered via lecture in Downtown Toronto on weekday evenings and by online study with test centres throughout Ontario. Candidate evaluation is based on two three-hour tests worth 20 marks each and two four-hour tests worth 25 marks each, and quizzes worth ten marks each program week. A minimum grade of 60% is required in each segment to pass the program. The candidates must also write and pass six online tests on the management topics covered through online selfstudy. After enrolling, candidates are provided with access to an interactive web-based learning environment. This website contains detailed lesson notes, reinforcement problems with solutions, and related materials. All students receive access to online videos of lecture sessions. Online students can pose specific questions about the material to an instructor via an online discussion board, whereas lecture students will be able to attend classes and ask questions directly to their instructor in person or online. Additionally, all students will be provided with a Financial Accounting primer to review prior to beginning the program to assist in reinforcing the Introductory Financial Accounting material. The lesson notes and related reinforcement problems and solutions have been designed to assist candidates in developing a good understanding of the topics. It is recommended that candidates allow for 20 or more hours of study time, on average, per week of the program material in addition to the in-class or online lectures. Eligibility: To be eligible for the Accelerated Program, candidates must: Have a post secondary degree; and Have achieved a minimum grade of 60% in the following CMA required topics: Introductory Financial Accounting Introductory Management Accounting Economics (Macro and Micro) Statistics Canadian Business Law To determine your eligibility for the Accelerated Program, which begins in September or January, mail, , or fax a copy of your transcripts to CMA Ontario s Accreditation Department for a free evaluation. A transcript evaluation form can be obtained at:

5 After You ve Completed Your Post Secondary Degree Studies NEW! Pre-requisite courses to qualify for the CMA Accelerated Program CMA Ontario offers the pre-requisite courses required to qualify for the Accelerated Program online. In addition to Introductory Financial Accounting and Introductory Management Accounting, CMA Ontario now offers Economics and Statistics. Canadian Business Law will be available in January Students will receive CMA credit as a pre-requisite for the Accelerated Program upon successful completion of the course. Successful completion of Introductory Financial Accounting is a pre-requisite for entrance into Introductory Management Accounting. Students must achieve a minimum grade of 60% to pass the course. The course fee includes a textbook, online quizzes (worth 40% of the overall grade), and a final exam (worth 60% of the overall grade). Students will also receive lesson notes outlining the objectives of each chapter. Final exams are available in centres across Ontario, eight times per year to fit your schedule. Each course must be completed within six months of registration. To register and for more information, please visit: For more information on the Accelerated Program, visit: Language Assistance Registered candidates who speak English as a second language can participate in a free online English language selfassessment at: When you register for the assessment, you will receive, free of charge, a CMA ESL Lecture Ready Accelerated Program workbook, developed by Language Education for Accounting Professionals (LEAP). This will assist you throughout the program with definitions, study coaching and more. CMA Ontario will also provide you with online support from an experienced CMA instructor. The Accelerated Program online lecture videos are closed captioned to enhance understanding. If candidates discover that additional English language skills are required, they can participate in a series of courses provided by LEAP at: What do I do after completing the required topics? Once you have completed the required topics, either through a post secondary degreee or successful completion of the CMA Accelerated Program, you are ready to prepare for and write the CMA Entrance Examination. What does the CMA Entrance Examination and Preparation Program consist of, and when are they offered? CMA Ontario s Preparation Program assists candidates in preparing for the multiple choice Entrance Examination. It is available through in-class lectures or online study. Registering for the Entrance Examination automatically enrolls you in the Preparation Program. The CMA Entrance Examination Preparation Program will prepare you with examination writing skills and techniques to be successful on the CMA Entrance Examination. The program includes two mock Entrance Examinations and feedback as to how you performed relative to your peers across Ontario. The primary objective of the CMA Entrance Examination is to evaluate whether candidates have mastered the technical skills in management accounting, financial accounting, financial management, taxation and internal control. Please refer to the CMA Competency Map Entrance Requirements at for a full listing of required topics. The Entrance Examination is held twice each year, in mid-june and mid-october. The exam is four hours in duration and is comprised of approximately multiple choice questions. The pass mark for the exam is 60%. Candidates must pass the Entrance Examination to proceed into the Strategic Leadership Program. Note: University students who qualify for exemption under the CMA Canada University Accreditation Program are not required to write this exam. Please visit for further details.

6 The Strategic Leadership Program (SLP) What is the content of the Strategic Leadership Program? After successfully completing the Entrance Examination, candidates progress through the two-year Strategic Leadership Program concurrent with full-time employment in the field of the management accountant. This dynamic program focuses on how innovative enterprises conduct business in contemporary society. It explores and applies the practices these enterprises adopt to succeed in a highly volatile and competitive global environment. By focusing on business processes, CMA Ontario s Strategic Leadership Program equips the prospective CMA with the strategic management capabilities demanded by today s leading enterprises. Functional Competencies Strategic Management Risk Management and Governance Performance Management Performance Measurement Financial Resource Management Financial Reporting Enabling Competencies Problem-Solving and Decision-Making Leadership and Group Dynamics Professionalism and Ethical Behaviour Communication The program s content represents the best practices employed by successful enterprises to achieve market dominance. An organization s competitive growth strategies whether it s introducing new methods, modifying existing ones, or eliminating products or services depending on market opportunities are the foundation of the program. The Strategic Leadership Program is presented in two phases, each integrating the six functional competencies and four enabling competencies. Year One is the Development Phase and will consist of an orientation session and three modules. Cases will be assigned for each module and will focus on different industry sectors including manufacturing, services, government and not-for-profit. The majority of the assessments in this phase will be individually-based. At the heart of the SLP are two-day interactive sessions during which candidates exchange views and experiences on program aspects under the guidance of moderators with extensive business experience. Each of the program modules include a two-day interactive session. Candidates also complete a series of individual assignments applying the concepts to their own organizations. Upon completion of the SLP Development Phase, candidates will be required to write the CMA Case Examination. This fourhour exam will test a candidate s understanding of the competencies and the higher order skills of strategic thinking, analysis, integration, judgment and written communication introduced thus far in the program. This exam is offered twice each year, in May and August. Candidates will then enter the Application Phase of the SLP, consisting of three modules within a team environment, focusing on communication, leadership, decision-making, professionalism, ethics, and problem-solving skills, in preparation for the CMA Board Report. The final evaluation component of the SLP is the CMA Board Report. Here candidates will demonstrate, both orally and through a written submission, their mastery of the knowledge and competencies required to join the profession and become Certified Management Accountants. Note: If your employment takes you outside of Canada, you are still required to complete all of the Strategic Leadership interactive weekend sessions in Canada in order to meet the designation s requirements. What are the requirements for Practical Experience? Practical experience in a management accounting environment, concurrent with the CMA Strategic Leadership Program, is an essential component of becoming a CMA. The candidate must demonstrate competency through verifiable work experience. Candidates must be able to apply the acquired knowledge and skills from the CMA Competency Map at an overall Professional Proficiency. The duration of work experience will be 24 months, at least 12 of which should be concurrent with the SLP. Up to 12 months of applicable and verifiable experience can be obtained prior to beginning the SLP, either in co-op or full-time employment. CMA Ontario will recognize up to 12 months of recent work experience, going back up to three years, from within or outside of Canada as long as it can be verified by the employer. To verify work experience, all candidates submit an online Practical Experience report outlining the nature, duration and time of the practical experience completed, which is verified by the candidate s employer. For more information, visit:

7 Other Paths to the CMA Designation Are there other paths to the CMA designation? The following programs describe how the designation can be obtained through alternate channels: Combined Programs earn your CMA concurrently with your Masters/MBA degree This alternate path to the designation is a unique opportunity for qualified candidates to pursue the CMA designation while earning their Masters/MBA degree, resulting in a significant saving in cost and time. Combined programs are available through the following university programs: Brock University MBA (Full-Time, Part-Time) Sprott School of Business, Carleton University MBA Michael G. DeGroote School of Business, McMaster University MBA (Full-Time, Part-Time or Co-op), AMBA (Accelerated) Telfer School of Management, University of Ottawa Executive MBA, MBA Queen s University Accelerated MBA, Executive MBA, MBA, Queen s-cornell Executive MBA Joseph L. Rotman School of Management, University of Toronto Executive MBA Royal Military College MBA University of Toronto - Mississauga Masters of Management and Professional Accounting (MMPA) University of Waterloo Bachelor of Accounting and Financial Management with Masters of Accounting Wilfrid Laurier University MBA (Part-Time, Weekends, Accounting Stream) Schulich School of Business, York University MBA (Full-Time and Part-Time), IMBA For details concerning each of the programs listed above, visit: CMA for MBAs Candidates who have completed an MBA program have the opportunity to fast-track their learning. To qualify, MBAs must meet the program requirements to be eligible for the SLP. Candidates will then complete a CMA program designed specifically with MBAs in mind. The CMA Case Examination, the CMA Board Report, and eligible practical experience are also required components in this condensed pathway to the CMA designation. For more information, visit: CMA Executive Program Executive Program candidates have an opportunity to earn their CMA designation through up to two years of part-time study in a program commensurate with the challenges and achievements of a senior-level executive. Delivered through independent learning and interactive sessions, this program carefully balances the benefits of interaction with peers with the demanding schedule of a senior executive. The Foundation Phase, the first year of the program, is available through online study. The Application Phase, the second year of the program, is offered through in-person sessions. For more information, visit or contact Bryan Jacobs, CMA, at or CMA/PFA Program CMA Canada has designed a program for the Canadian public service sector in conjunction with the Chartered Institute of Public Finance and Accountancy (CIPFA). This unique Public Finance Accountant (PFA) program reinforces a government-led initiative to ensure professionally qualified managers are at the core of public service financial services, providing the right mix of skills and expertise to perform their responsibilities in an accountable manner. The dual CMA/PFA credential will create opportunities for career advancement in Canada while providing portable qualifications that will open doors to public finance management positions around the world. For more information, visit:

8 becomeacma.com TM More Information For more information on the CMA accreditation programs and enrollment fees, please visit call CMA Ontario at , or toll-free at , or us at Contact Us CMA Ontario 25 York Street, Suite 1100 Toronto, ON M5J 2V or Fax: Regional Representatives Southwestern Ontario Deborah Clarke, MBA, CMA Mid-Western Ontario & Niagara Dana Gies, MBA, CMA Northern and Eastern Ontario Marcie Chase, CMA, PFA Greater Toronto Area Bryan Jacobs, CMA GTA West, Halton and Peel Regions Melissa Gansham, CMA GTA East, York, Durham and Liftlock Regions Lori Dalton GTA Universities Mira Sirotic, CMA Follow CMA Ontario on Twitter at Join Certified Management Accountants of Ontario on Facebook Certified Management Accountants of Ontario. All rights reserved. / Registered Trade-Marks/Trade-Marks are owned by The Society of Management Accountants of Canada. Used under license. 08/2011

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