Waiver for Part 2CMA
Recognizing that successful completion of the U.S. CPA examination demonstrates a candidate’s knowledge and competence in financial accounting and reporting, the ICMA Board of Regents will grant such candidates credit for Part 2 of the CMA exam. The candidate’s State Board of Accountancy must verify that the CPA examination has been passed. To receive this credit, the appropriate fee must accompany the application to the CMA Program.
Retaining Exam Credits
Credit for passed exam parts can be retained indefinitely as long as continuous candidacy with ICMA is maintained. Continuous candidacy involves three criteria and is defined as:
1.Maintaining membership in IMA, and
2.Completing 20 hours of continuing professional education annually beginning with the calendar year after completion of the first examination part, and
3.Taking at least one examination part every two years.
As long as a candidate fulfills these three requirements for continuous candidacy, credit for passed examination parts will be retained. Conversely, if any one of the above criteria is not maintained, credit for all passed parts will be lost.
Examination Awards
Candidates for both the CMA and the CFM are eligible for examination awards based on the total score for all four parts. Those who exercise the option of waiving Part 2CMA under the CPA examination waiver provision are not eligible to compete for the CMA awards. To qualify for an award, the candidate must (1) complete each of the four parts on the first attempt, and (2) complete all four parts within six months. The awards available are described below.
1.Deloitte & Touche sponsors the Robert Beyer Gold, Silver, and Bronze Medals in honor of Robert Beyer, a former managing partner of Touche Ross & Co., and past national president of the IMA. They are awarded to the candidates achieving the top scores on the CMA Examination.
2.Johnson & Johnson sponsors the Gold, Silver, and Bronze Medals awarded to the candidates achieving the top scores on the CFM Examination.
3.A Student Performance Award is presented to the student candidate earning the highest score on the CMA and CFM examination.
4.The ICMA Board of Regents presents Certificates of Distinguished Performance to other candidates attaining superior scores.
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