The U.S. based Institute of Management Accountants USA is one of the two global bodies that offers the CMA Certification. Only authorized partners of IMA can provide coaching to students for CMA USA.[2] CMA (USA)-certified professionals work inside organizations of all sizes, industries, and types, including manufacturing and services, public and private enterprises, not-for-profit organizations, academic institutions, Government entities (USA), and multinational corporations worldwide. To obtain certification, candidates must pass a rigorous exam, meet an educational require-ment, experience requirement, and demonstrate a commitment to continuous learning through continuing professional education (CPE).