CMA Part 2
CMA Part 2
US CMA Part 2, "Strategic Financial Management," focuses on corporate financial decision-making, requiring advanced analysis (20% Financial Statement Analysis, 25% Decision Analysis). The 4-hour exam covers 100 MCQs and 2 essays, covering topics like IPOs, risk management, and capital budgeting. It is considered more challenging than Part 1, requiring strategic, CFO-level reasoning.
Key Topics and Weightage (2025–2026):
Business Decision Analysis (25%): Covers Cost-Volume-Profit (CVP) analysis, marginal analysis, pricing strategies, and make-or-buy decisions.
Financial Statement Analysis (20%): Covers ratio analysis, trend analysis, and profitability.
Corporate Finance (20%): Covers capital structure, dividends, working capital, and mergers & acquisitions (M&A).
Professional Ethics (15%): Focuses on ethical behavior in business, including IMA ethical standards.
Enterprise Risk Management (10%): Covers risk identification, hedging, and derivatives.
Capital Investment Decisions (10%): Covers Net Present Value (NPV), Internal Rate of Return (IRR), and capital budgeting.
Exam Structure & Requirements:
Format: 100 Multiple Choice Questions (MCQs) and 2 Essay Scenarios (30 minutes each).
Duration: 4 hours (3 hours for MCQs, 1 hour for essays).
Passing Score: 360 out of 500.
Requirement: Requires strong analytical skills rather than just memorization, as it deals with strategic, forward-looking scenarios.
Part 2: Strategic Financial Management
Course period: 7-8 months
Lectures: 1 per week
Lecture duration: 4 hours
At CanDle Center, all candidates will be entitled for discounts up to 50% for CMA entrance fees and exam fees.
Course period: 7-8 months
Lectures: 1 per week
Lecture duration: 4 hours
At CanDle Center, all candidates will be entitled for discounts up to 50% for CMA entrance fees and exam fees.
