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. ICMA utilizes its two decades of experience and its worldwide capacity to create programs that meet the needs of a dynamic society without limiting the educational delivery system. It feels a need for innovative programs that reduce barriers while maintaining standards of quality. The structure and programs are designed to offer a sensitive and stimulating vehicle for the academic and professional pursuits of the full-time working person. Since a need is satisfied, ICMA continues its development as an institution dedicated to growth and excellence and sincere concern for the specific needs of its student membership body.
Student members are offered a variety of methods to obtain their qualification: Directed Online 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.
Ultimately, ICMA is committed to scholarship and quality education at the lowest possible cost to its students.
The educational objectives of the Institute of Certified Management Accountants (ICMA) are therefore to further the development of management accounting education in the universities and business 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 programmes have been implemented by the Institute.
Technician Level Programmes
These programmes cover the three technician-level qualifications of ICMA:
- Certified Accounting Technician (CAT)
- Registered Cost Accountant (RCA)
- Registered Business Accountant (RBA)
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Professional Level Programmes
These programmes cover the three professional-level qualifications of ICMA (i.e. the GMA, AMA and CMA) and the CGBA Certification:
- Graduate Management Accountant (GMA)
- Associate Management Accountant (AMA) - GMA plus 3-5 years relevant experience
- Certified Global Business Analyst (CGBA)
- Certified Management Accountant (CMA)
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Entrance via University
It is envisaged that students who have obtained a degree in accounting, commerce, business accounting or a related discipline (with a major in accounting) would have satisfied the broad educational objectives of the Graduate member programme. Degree programmes that are not covered by the above categories would need to be accredited by the Institute on a case-by-case basis. Such degree programmes must, as a minimum, be of three-year's duration covering 24 subjects.
Entrance via recognized provider institution
Students who have obtained a non-accounting degree (or equivalent) may apply to undertake the 4-subject Graduate Conversion Program and assessments at a Recognized Provider Institution. On the successful completion of the GMA Conversion Program, students are eligible to join the 2-subject CMA Program. These programmes are available via some Recognized Provider Institutions or online or via the ICMA's online provider, the Global Business School.
Students with a pass level at a Country (or State) administered university entrance examination (e.g. TER, SAT, IB or 'A' Levels) (or equivalent), may apply to undertake the Technician level education programmes that lead to Graduate Membership. These programmes are available online or via the ICMA's online provider, the Global Business School.