Hello, Gao Dun Education answers for you:

CPA and CMA are two different concepts with high gold content, and the development value of the two certificates is different for different fields, so there is no better one to say, which can be analyzed from the following points: Certified Public Accountant /cpa/

First, the concepts are different

CPA is a certified public accountant.

CMA (Certified Management Accountant), the full name of which is American Certified Management Accountant, is a global professional accounting certification introduced by American Institute of Management Accountants (IMA) in the early 197s. It has a history of more than 4 years, and it has developed into one of the authoritative certifications in the global financial management field at present. It is also called the three gold in the financial field of the United States together with AICPA and CFA.

Second, the examination content

CPA examination subjects: professional stage: accounting, auditing, financial cost management, corporate strategy and risk management, economic law and tax law; Comprehensive stage: comprehensive test of professional ability (papers 1 and 2).

CMA has only two exam contents, one is financial planning, performance and analysis, and the other is strategic financial management, which is available in both Chinese and English.

Third, the knowledge system

The p>CPA knowledge system is biased towards the audit category, and its main work involves: reviewing the accounting statements of enterprises and issuing audit reports; Verify the capital of the enterprise and issue a capital verification report; It is not very practical for enterprises to handle audit business in matters of enterprise merger, division and liquidation and issue relevant reports.

CMA knowledge system is biased towards the category of financial management, focusing on budget forecasting, internal control, decision analysis, risk management, etc., and it is more practical for enterprises. The top-level design and implementation of the government will gradually transform accounting practitioners from "financial accounting" to "management accounting" in the future.

IV. Development Prospects

There are only two employment destinations for p>CPA holders: one is to enter an accounting firm, and after two years of audit experience, they can declare to be a certified public accountant; The second is to enter the firm.

CMA was introduced by American Institute of Management Accountants (IMA) to meet the needs of management accounting development and enterprise internationalization, which doomed CMA to keep pace with enterprise development all the time. After learning CMA, CMA can be competent as cost accountant, management accountant, senior accountant, financial analyst, budget analyst, financial manager, chief financial officer, treasurer/group finance minister, chief financial officer (CFO) and chief executive officer (CEO).

For more questions about the CPA exam, please visit the Gao Dun Education website (/).