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WMU > Haworth COB> Accountancy
Professional Examinations
The primary objective of professional examinations is to measure the technical competence of candidates. Students with degrees in accounting qualify to sit for the CPA (Certified Public Accountant), CMA (Certified Management Accountant, and CIA (Certified Internal Auditor) exams.
Certification is important to accountants because it provides recognition for attaining the professional designations and results in an additional credential for employment.
Summary information about the exams is provided in the table below.
Sponsoring Organization Passing Score 75% 70% 75% Average Pass Rate by
Exam Part32% 53% 45% Cost $35-345 (Varies by state) $320 (50% student discount; requires IMA membership) $300 (50% student discount) Major Exam Sections and Length 1. Business Law & Professional Responsibilities (3 hours)
2. Auditing (4 1/2 hours)
3. Accounting & Reporting - Taxation, Managerial, & Governmental and Not-for-Profit Organizations (3 1/2 hours)
4. Financial Accounting & Reporting - Business Enterprises (4 1/2 hours)
1. Economics, Finance and Management (3 hours)
2. Financial Accounting and Reporting (3 hours)
3. Management Reporting, Analysis, and Behavioral Issues (3 hours)
4. Decision Analysis and Information Systems
(3 hours)I. Internal Audit Process
(3 1/2 hours)II. Internal Audit Skills
(3 1/2 hours)III. Management Control and Information Tech.
(3 1/2 hours)IV. The Audit Environment
(3 1/2 hours)
Length of Exam 15 1.2 hours 12 hours (CMA)
14 hours Administration Dates 1st week of May, Nov;
Wed, ThurOn Demand 2 weeks after CPA;
Wed., Thur
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