CMA 2020 Changes
CMA Exam Changes in 2020
Part 1: Financial Planning, Performance, and Analytics
External Financial Reporting Decisions – 15%
Planning, Budgeting, and Forecasting – 20%
Performance Management – 20%
Cost Management – 15%
Internal Controls - 15%
Technology and Analytics – 15%
Part 2: Strategic Financial Management
Financial Statement Analysis - 20%
Corporate Finance - 20%
Decision Analysis - 25%
Risk Management - 10%
Investment Decisions - 10%
Professional Ethics - 15%
CMA Exam in 2019
Part 1: Financial Planning, Performance, and Analytics
External Financial Reporting Decisions – 15%
Planning, Budgeting, and Forecasting – 30%
Performance Management – 20%
Cost Management – 20%
Internal Controls – 15%
Part 2: Strategic Financial Management
Financial Statement Analysis - 25%
Corporate Finance - 25%
Decision Analysis and Risk Management - 25%
Investment Decisions - 20%
Professional Ethics - 5%
Topics added/changed in CMA Part 1 Sections A-C
Section A: Added Integrated Reporting
Section A: Terminology change of noncollectable accounts to credit losses
Section A: Added depreciation for tax purposes
Section A: Updated leases for new accounting standards
Topics deleted in CMA Part 1 Sections A-C
Section A: Deleted off-balance sheet financing
Section B: Deleted best practices for budgeting
Topics deleted in CMA Part 2 Section A-B
Section A: Deleted EBITDA ratios
Section A: Deleted off-balance sheet financing
Section B: Deleted bankruptcy
Section B: Deleted tax implications of transfer pricing
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