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Chartered Global Management Accountant
Chartered Global Management Accountant (CGMA) is a professional management accounting designation issued beginning in January 2012.〔http://www.journalofaccountancy.com/Web/20114676.htm〕 The CGMA mission is to promote the science of management accounting on the global stage. The CMGA designation champions management accountants and the value they add to organizations.〔http://www.cgma.org/AboutUs/OurMission/Pages/default.aspx〕
Chartered Global Management Accountant (CGMA), a proprietary designation for management accountants, is powered by two of the world’s most respected accounting bodies, and advances the global discipline of management accounting. The CGMA demonstrates management accounting expertise, determination and commitment to achieving sustainable business success. The issuing body is a joint venture owned by the American Institute of Certified Public Accountants (AICPA) and the Chartered Institute of Management Accountants (CIMA).〔(AICPA and CIMA Agree to Offer New CGMA Designation )〕 The designation is available through either an AICPA or CIMA Pathway. The AICPA Pathway requires AICPA members to be CPAs, pass the CGMA exam, have 3 years management accounting experience, and be a member of the AICPA. The CIMA Pathway requires CIMA members to pass the required CIMA examinations including the CIMA certificate in Business Accounting, have 3 years management accounting experience and be a member of the CIMA.〔http://www.cgma.org/BecomeACGMA/Pages/default.aspx〕
Beginning in 2015, AICPA voting members who seek to obtain the CGMA credential will have to pass a new examination.〔http://www.cgma.org/BecomeACGMA/FAQs/Pages/FAQs-CGMAEligibility.aspx?TestCookiesEnabled=redirect〕
==References==
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
■ウィキペディアで「Chartered Global Management Accountant」の詳細全文を読む
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