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ICMA美國財務(wù)會計認證報考要求

2002-3-26 0:0  【 】【打印】【我要糾錯

  Experience Requirement

  Candidates for the CMA or CFM Certificate must complete two continuous years of professional experience in management accounting and/or financial management.

  This requirement may be completed prior to or within seven years of passing the examination.Teachers can meet this requirement if the majority of their course load is in accounting and corporate financial management courses above the principles level. Professional experience is expected to be gained in full-time employment. However, continuous part-time positions of 20 hours per week meeting the definition of qualified experience will count toward this requirement at a rate of one year of experience for every two years of part-time employment.

  Qualifying experience consists of positions requiring judgments regularly made employing the principles of management accounting and financial management. Such employment includes financial analysis, budget preparation, management information systems analysis, financial management, management accounting, and auditing in government, finance or industry; management consulting; auditing in public accounting; research, teaching or consulting related to management accounting or financial management. Employment requiring the occasional application of management accounting principles such as in computer operations, sales and marketing, manufacturing, engineering, personnel, and general management will not satisfy this requirement. Similarly, internships and trainee, clerical, or non-technical positions do not provide appropriate experience to fulfill this requirement.

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