IMA CMA-Strategic-Financial-Management Q&A - in .pdf

  • Exam Code: CMA-Strategic-Financial-Management
  • Exam Name: CMA Part 2: Strategic Financial Management Exam
  • Updated: Aug 19, 2026
  • Q & A: 125 Questions and Answers
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  • Exam Code: CMA-Strategic-Financial-Management
  • Exam Name: CMA Part 2: Strategic Financial Management Exam
  • Q & A: 125 Questions and Answers
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About IMA CMA Part 2: Strategic Financial Management - CMA-Strategic-Financial-Management Exam

The CMA Part 2 exam is designed for professionals who have already passed the CMA Part 1 exam and have a strong foundation in financial accounting and reporting. CMA-Strategic-Financial-Management exam covers more advanced concepts in financial management, and successful completion of the exam demonstrates a high level of competency in strategic financial management. The CMA certification is highly respected in the financial industry and is recognized globally as a mark of excellence in the field of management accounting. Individuals who successfully complete both parts of the CMA exam are awarded the CMA credential and are eligible for advanced career opportunities in financial management.

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The Certified Management Accountant (CMA) certification is a globally recognized credential for professionals in the field of management accounting and financial management. The CMA certification is offered by the Institute of Management Accountants (IMA), a leading professional association for management accountants. The CMA certification is composed of two parts, with each part covering different areas of expertise. Part 1 covers Financial Planning, Performance, and Analytics, while Part 2 covers Strategic Financial Management.

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IMA CMA-Strategic-Financial-Management Exam Syllabus Topics:

SectionWeightObjectives
Enterprise Risk Management10%- Types of Risk
- Risk Mitigation Strategies
- Risk Identification and Assessment
- Managing Enterprise Risk
Financial Statement Analysis20%- Financial Ratios
- Special Issues in Financial Statement Analysis
- Profitability Analysis
- Comparative Financial Statement Analysis
Professional Ethics15%- Ethical Considerations for Management Accountants
- IMA Statement of Ethical Professional Practice
- Organizational Ethics
Business Decision Analysis25%- Pricing Methodologies
- Cost-Volume-Profit Analysis
- Marginal Analysis
Capital Investment Decisions10%- Sensitivity Analysis
- Internal Rate of Return (IRR)
- Net Present Value (NPV)
- Capital Budgeting Process
- Payback Analysis
- Incremental Cash Flow Analysis
- Discount Rates
Corporate Finance20%- Financial Risk and Return
- International Finance
- Long-Term Financial Management
- Raising Capital
- Working Capital Management
- Corporate Restructuring

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