The Certified Management Accountant (CMA®) is a professional designation which is provided by the Institute of Management Accountants (IMA)—a US-based worldwide association for accountants and financial professionals working in business. For many years, the CMA® certification has been the global benchmark for management accountants and financial professionals. Why? Because CMAs can explain the ‘why’ behind numbers; not just the ‘what’. And that can lead to greater credibility, higher earning potential and ultimately, a seat at the leadership table.