The Certified Management Accountant CMA is an international high-level professional certificate in the field of financial and management accounting offered by the Institute of Management Accountants (IMA) in the United States of America. The CMA designation testifies that its holders have the essential skills in financial planning, analysis and control area as well as decision taking support. Due to business entities’ keenness on recruiting cadres holding (CMA® designation), CMA certificate is highly embarked upon by professionals specialized in accounting and financial area. This certificate entitles its holders to play critical roles in the growth of organizations and business entities in which they work.