Both CMA and CPA have high gold content.

CMA is a management accounting certificate and CPA is a financial accounting certificate. The essential difference between them directly leads to the different development prospects of them. So what's the difference between these two certificates? Which one has higher gold content? Please read with ZJ Bian Xiao!

Different concepts

CMA is a registered management accountant in the United States, and it is a global professional accounting certification introduced by the American Institute of Management Accountants (IMA) in the early 1970s. With a history of 465,438+0 years, it has developed into one of the most authoritative certifications in the field of global financial management. Together with AICPA and CFA, it is also called the three major gold certifications in the US financial sector.

A certified public accountant is a certified public accountant, which refers to a practitioner who has obtained a certified public accountant certificate according to law and is entrusted to engage in auditing, accounting consulting and accounting services.

Different emphases

Certified Management Accountant (CMA? ) Certification focuses on budget forecasting, internal control, decision support, risk management, cost analysis, etc.

Since 1972, CMA has become a symbol of the global financial manager's career model with its comprehensive and systematic knowledge system and practicality, and has been highly recognized by more than 80 countries around the world. The world's top 500 enterprises regard CMA certification as the best standard to measure the professional level and professional ethics of professional financial managers.

Certified public accountant (CPA? ) mainly responsible for auditing enterprise accounting statements and issuing audit reports; Verify the capital of the enterprise and issue a capital verification report; Handle the audit business in matters of enterprise merger, division and liquidation, and issue relevant reports; Other auditing businesses as stipulated by laws and administrative regulations.

In particular, when auditing listed companies, certified public accountants should not only verify whether a company has followed laws, regulations and systems, but also judge whether its accounting statements have followed the principles of authenticity, fairness and consistency. The report issued by a certified public accountant in carrying out audit business according to law has the effect of proof.

From the examination analysis

CMA can be tested in both Chinese and English; Two courses, part 1 financial report, planning, performance and control, part 2 financial decision.

There are three exam times a year, and candidates can take the exam according to their own learning situation. Chinese written test, English computer test. Generally speaking, the content of CMA exam is relatively wide, but the difficulty is not very high. It is a good choice to get the certificate in a short time.

The difficulty of the CPA exam is extraordinary. Examination subjects: professional stage: accounting, auditing, financial cost management, corporate strategy and risk management, economic law, tax law; Comprehensive stage: comprehensive test of professional ability (examination paper 1, 2).

? From the work direction and development prospect analysis

There are only two professional destinations for certified public accountants: one is to enter an accounting firm and apply for certified public accountants after two years of audit experience; Second, if you don't join the firm, you can join the Institute of Accountants first and become a non-practicing member. Non-practicing members have to participate in continuing education after joining, so as to retain their qualifications permanently. Otherwise, the certificate will be invalid after 5 years.

CMA is introduced to meet the needs of the development of management accounting and the international operation of enterprises, which is doomed to keep pace with the development of enterprises all the time. CMA can be competent for cost accountant, management accountant, senior accountant, financial analyst, budget analyst, financial manager, chief financial officer, treasurer/group finance minister, chief financial officer (CFO), chief executive officer (CEO) and other positions.

The data provided by a well-known recruitment website shows that in the accounting field, having basic and entry-level accounting certificates such as accounting certificates can no longer meet the needs of employers, and accounting talents with international vision and management concepts can be favored and valued by employers.

Some large enterprises clearly mark "CMA certification priority" when recruiting financial personnel. It can be seen that CMA is already the standard for entering mainstream companies. Obtaining CMA certificate now is very helpful for future career development. Moreover, at present, there is a shortage of 3 million management accounting talents in China, with a large demand and high salary. It is recommended that all students who meet the registration requirements can apply for the exam.