A certified management accountant (CMA) is a person who has successfully passed the CMA examination and fulfilled the associated experience requirements. To continue holding the certification, a person must also fulfill annual continuing professional education requirements. This is one of the two major accounting certifications, the other being the certified public accountant (CPA) designation. The focus of the CMA certification is to represent that its holder has experience and knowledge in both management accounting and financial accounting. The certification is offered by the Institute of Management Accountants.