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CMA Part 1: Financial Planning, Performance and Analytics · review course

CMA-01 · Professional qualifications

CertiFi's review course for IMA's US CMA exam Part 1: Financial Planning, Performance, and Analytics. Eighteen lessons follow the six sections of IMA's current Content Specification Outline (external financial reporting, planning and budgeting, performance management, cost management, internal controls, and technology and analytics), with worked examples, exam tips and a large original practice question bank. It also explains the current exam format, including the case-based questions that replaced essays from the September/October 2026 window.

Who it's for

Accounting and finance professionals and graduates preparing to sit CMA Part 1 who want structured, exam-focused revision with plenty of practice.

What you'll be able to do

  • Interpret and evaluate financial statements and apply key US GAAP and IFRS recognition and measurement rules
  • Prepare forecasts, master budgets, cash budgets and pro forma statements using appropriate planning methodologies
  • Calculate and interpret variances, segment results, transfer prices, ROI, residual income and balanced scorecard measures
  • Apply costing systems including absorption and variable costing, process costing, ABC, joint costing and overhead allocation, and improve processes
  • Evaluate internal controls, governance and system security using COSO and Sarbanes-Oxley requirements
  • Explain information systems, data governance, finance automation and data analytics as tested in Part 1

Lessons

  1. 1Exam orientation and financial statements6 min video
  2. 2Recognition and valuation of assets6 min video
  3. 3Liabilities, equity, revenue and US GAAP–IFRS differences6 min video
  4. 4Strategic planning and budgeting concepts6 min video
  5. 5Forecasting techniques5 min video
  6. 6Budgeting methodologies6 min video
  7. 7The annual profit plan and top-level planning5 min video
  8. 8Cost and variance measures5 min video
  9. 9Responsibility centres, transfer pricing and segments5 min video
  10. 10Performance measures5 min video
  11. 11Cost measurement concepts5 min video
  12. 12Costing systems and overhead allocation5 min video
  13. 13Supply chain management and process improvement5 min video
  14. 14Governance, risk and compliance5 min video
  15. 15System controls and security measures5 min video
  16. 16Information systems and data governance6 min video
  17. 17Technology-enabled finance transformation6 min video
  18. 18Data analytics6 min video