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The Institute of Certified Management Accountants (ICMA) is an Australian organisation focused on management accounting, it differs from other Australian Accounting societies: CPA Australia, Institute of Chartered Accountants of Australia, Institute of Public Accountants due to this focus. The Institute has offices and members outside of Australia, in Asia, India, Lebanon, UK, UAE, Africa and Cyprus. Worldwide distribution of network education program, including China, India, Indonesia, Lebanon, Malaysia, Dubai, Singapore, Papua New Guinea, Philippines, Sri Lanka, Canada and the European Union.〔http://www.cmawebline.org/joomla4/index.php?option=com_content&view=article&id=8&Itemid=6&28e5bbf660cb545fc854f5c048c7be7c=5e9dbd37c6c40d752354c4d1f4bd607e〕 (Note that some countries have established CMA-equivalent organisations such as CMA Canada, ICWAI India and ICMA Sri Lanka). The proposed merger of CMA Australia with IMA (USA) abandoned in 2006. Some discussion of becoming an IFAC member. There are four grades of membership (designations) within the Association: · Certified Management Accountant (CMA) - Requirements: Degree from a recognised university or Professional Qualification in Accounting, completion of CMA units and 5 years relevant experience · Associate Management Accountant (AMA) - Requirements: Degree from a recognised university or Professional Qualification in Accounting and 3 years relevant experience · Graduate Management Accountant (GMA) - Requirements: Degree from a recognised university or Professional Qualification in Accounting or completion of Graduate program · Management Accounting Affiliate (MAA) - Open Entry for those interested in the field of Management Accountancy The ICMA has joined as a founder and sponsoring member of IMACTM (the International Management Accounting CollaborativeTM) a senior academic research collaboration spanning many countries. Preliminary informal discussions have taken place on the IMACTM concept with CMA (Canada); ICWA (India) and CIMA (UK). In June 2008, ICMA introduces "THE INSTITUTE OF CERTIFIED CARBON ANALYSTS AND AUDITORS (ICCAA)". The principal object of the ICCAA is therefore, to advance, promote, measure, regulate and provide assurance certification of carbon credits for the effective implementation of emissions trading systems aimed at encouraging participation in carbon credit markets by its members to improve environmental sustainability and provide solutions to reducing the greenhouse effect and resultant climate change. ==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「Institute of Certified Management Accountants」の詳細全文を読む スポンサード リンク
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