"The Certified Management Accountant (CMA) credential is the advanced professional certification that delivers tangible value. It demonstrates your command of the critical accounting and financial management skills demanded by today’s dynamic businesses, translating into significant career opportunities for you."

The first CMA exam was offered in 1972, and the program is celebrating 40 years as the gold standard certification for accountants and financial professionals in business. Find out why more than 30,000 professionals worldwide and today’s top global employers in business—have valued this essential credential: "


Institute of Management Accountants (IMA) is the worldwide association for accountants and financial professionals working in business. We are committed to helping you–and our more than 65,000 members–to expand your professional skills, better manage your organization, and enhance your career. 

Kindly note that AIAL only provide the training preparation to take CMA exam with IMA. We are not connected with IMA.


Part 1 Financial Planning, Performance and Control (4 hours 100 questions and 2 essay questions)

  • Planning, Budgeting and Forecasting 30%
  • Performance Management 25%
  • Cost Management 25%
  • Internal Controls 15%
  • Professional Ethics 5%

Part 2 Financial Decision Making (4 hours 100 questions and 2 essay questions)

  • Financial Statement Analysis 25%
  • Corporate Finance 25%
  • Decision Analysis and Risk Management 25%
  • Investment Decisions 20%
  • Professional Ethics 5%

Located in the heart of Dubai United Arab Emirates, Deira. Arab Institute for Accountants & Legal or more popular with the name "AIAL" is recognized as one of Middle East leading teaching institutions.

AIAL President founded the Institute "to provide a trustworthy professional training."

AIAL had been founded at the hands of its promoter whose experience exceeds three decades 30 years, it remains dedicated to finding solutions to the great challenges of the day and to preparing its participants for a better career in today's world.

See all Arab Institute for Accountants & Legal courses

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