التعديلات الجديدة في شهادة [ كورس CMA عام 2020 ]
CMA Changing 2020
When the CMA exam was first designed, it’s goal was to test candidates on the information and tools they would need in the current role of management accounting. As the role of CMAs evolved over the years, so too has the exam.
One of the most notable changes in CMA roles has been a reliance on software and technology, specifically in regards to tasks involving number-crunching. The importance of Certified Management Accountants now is more focused on their ability to analyze and report on these numbers.
Simply put, strategic analysis and advising has become more central to the roles of current CMA’s so the new CMA exam will reflect these changes.
تعديلات الجزء الاول في كورس CMA 2020
Going into 2020, Part 1 will have a new section; Domain F: Technology and Analytics. This section will now make up 15% of the exam coverage and tackle 52 Learning Outcome Statements (LOS).
In order to make room for this new addition, other domains were reduced in size to accommodate this. Domain B: Planning, Budgeting and Forecasting went from 30% to 20%, and Domain D: Cost Management went from 20%t o 15% of the total exam coverage.
Given these changes, it can be concluded that the ICMA is placing greater importance on a CMAs analytical skills and tasks like critical decision making and data reporting will define the CMA more prominently.
Another notable change is that the section on Internal Auditing will be removed. While it is important for CMAs to understand Internal Controls, the ICMA clearly believes that they should be more involved in the management of controls rather than auditing.
Part 1 of the CMA exam will now be known as Financial Planning, Performance and Analytics and be broken down into the following 6 competencies:
- Cost Management – 15%
- Internal Controls – 15%
- Technology and Analytics – 15%
- External Financial Reporting Decisions – 15%
- Planning, Budgeting, and Forecasting – 20%
- Performance Management – 20%
تعديلات الجزء الثاني في كورس CMA 2020
Similar to Part 1, Part 2 will now have new content, while some topics will be deleted.
Domain F: Professional Ethics will increase in coverage because of the addition of new content. This domain will now test candidates on new LOSs including groupthink, diversity of thought, ethical leadership and traits of ethical leaders, as well as facilitating payments.
These new inclusions will add 5% more coverage to Domain F increasing it from 10% to 15%.
Though Domain C: Decision Analysis will not have any new LOSs, it will increase in coverage by 5% giving it 25% coverage overall.
To make room for the new LOSs and of course, to focus on the more pertinent skills of CMAs, some content was deleted.
Domain A: Financial Statement Analysis will no longer test on off-balance sheet financing and has been reduced to 20% coverage.
Domain B: Corporate Finance cut out several sections; bankruptcy, tax implications of transfer pricing and the distinction between liquidation and reorganization.
There were no changes to Domain D or E in terms of content, however domain D now makes up 10% coverage rather than 15%.
As stated earlier, the biggest changes were to Domain F as it added several new LOSs and removed sections on “methods to monitor ethical compliance” and “requirements of SOX Section 406 – Code of Ethics for Senior Financial Officers.”
Part 2 of the CMA Exam will now be referred to as Strategic Financial Management and cover the following 6 competencies:
- Risk Management – 10%
- Investment Decisions – 10%
- Professional Ethics – 15%
- Financial Statement Analysis – 20%
- Corporate Finance – 20%
- Decision Analysis – 25%
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