The Institute of Management Accountants (IMA) is an international association of accountants that supports the training and advancement of accountants. The IMA also sets ethical standards and supports research on accounting topics. The IMA offers the Certified Management Accountant (CMA) designation for those able to pass a test and meet adequate educational criteria. The CMA is considered to be the main certification alternative to the CPA examination. The IMA was formerly known as the National Association of Accountants.