In the United States, practising accountants include Certified Management Accountants (CMAs). A CMA is granted a certificate from the Institute of Management Accountant (IMA), provided that the candidate did pass a rigorous examination of four parts and meet the practical experience requirement from the IMA. A CMA mostly provides their services directly to their employers rather than to the public. A CMA can also provide his services to the public, but to an extent much lesser than that of a "Certified Public Accountant" (CPA).
