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The Program Structure
The philosophy of the Institute of Certified Management Accountants (ICMA) is predicated on the idea that an active commitment toward excellence is fundamental to the process of education.
Student members are offered a variety of methods to obtain their qualification: Directed web-based Independent Study, Classroom Lectures, In-House Seminars and Workshops. ICMA offers guidance, stimulation to growth, support for creativity and learning, evaluation, and access to a community of peers and faculty.
The educational objectives of the Institute of Certified Management Accountants (ICMA) are to further the development of management accounting education in the universities and schools of Australia and internationally, to encourage research into the application of management accounting theory and practice, and to provide continuing professional development for its members.
In order to achieve the above objectives, the following educational programme has been implemented by the Institute. The programme covers both the requirements to obtain “Graduate” and “Associate” status in the Institute, and also the advanced programme for certification as a “Certified Management Accountant”. Three intermediary qualifications, the Registered Business Administrator (RBA) the Registered Cost Accountant (RCA), and the Certified Accounting Technician (CAT) that form part of the Graduate programme are also covered.
An overview of the Graduate, Associate and CMA membership programmes are illustrated in the following figure. It can be seen that both the education and training required for Graduate membership, and for the CMA programme can be undertaken at either a CMA Recognised Provider Institution or at an accredited university. The requirements of Graduate programme can also be satisfied via the examinations of another recognised professional accounting body
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