On Target Direct

On Target Direct

Latest JAMAR

Read Latest JAMAR (Winter 2013)

Refining Measures to Improve Performance Measurement of the Accounts Receivable Collection Function
An Examination of Budgetary Roles in the Context of Sponsorship Management: A Contingency Perspective
Product Diversification: The Need for Innovation and the Role of a Balanced Scorecard

  • Green Marketing and Misleading Statements:  The Case of Saab in Australia
  • The Effects of the Diagnostic and Interactive Use of Management Control Systems on the Strategy-Performance Relationship
  • Investigating the Determinants of Perceived Procedural Fairness in Performance Evaluation
  • Corporate Governance, Firm Characteristics and Earnings Management in an Emerging Economy
  • Beyond Ceremony: The Impact of Local Wisdom on Public Participation in Local Government Budgeting

Graduate Program Overview
There are four stages in the Graduate Member programme, each stage requiring the passing of four subjects. A detailed list of the subjects is provided in Figure 2, and Figure 3 below shows the articulation process with each stage leading naturally to the next one, and building on what has been learnt in previous stages.

Stage 4 of the graduate program consists of the totality of the subjects in the Graduate Conversion Program. These subjects may be undertaken directly (without completing Stage 1 to 3) by holders of degrees or professional qualifications in disciplines other than accounting.

Students completing the Graduate Member programme become Graduate Members of the ICMA, and could apply for Associate membership (AMA) once they have acquired the 3 years experience levels required by the Institute.





Stage One (CAT)

Organizational Management

Accounting Principles & Practice

Accounting Control Systems

Financial Information Systems

Stage Two (RCA)


Financial Economics

International Business Law and Governance

International Business Taxation

Business Analysis & Audit

Stage Three (RBA)


Financial Accounting

Marketing Management

Information Management

Strategic Management

Stage Four (GMA)


Financial Management

Financial Statement Analysis

Financial Modelling

Managerial Accounting


Part One

Strategic Cost Management

Part Two

Strategic  Business Analysis


Students who have partially completed programmes at universities, recognised professional bodies and other educational and training establishments may apply for credit, on a subject-by-subject basis. Further, it is one of the objectives of the Institute to accredit Graduate Conversion Programmes offered to non-accountants to convert to accountancy at recognised universities and educational bodies. Holders of Graduate Diplomas in Accounting and above, will be thus eligible for Graduate membership in the Institute.

The Institute’s own Graduate Conversion Programme, consists the four subjects of Stage 4 in Figure above, taught at a University 4th Year (Honours/Graduate Diploma) level.


Contact Us

Email: info@cmawebline.org
Phone: +61 3 85550358
Fax: +61 3 85550387

Updates and News



The CMA and Graduate Conversion Programs are now available via Navitas in Australian Capital cities. [More]

WITS Global Business School


The CMA and Graduate Conversion Programs are now available online via the WITS Global Business School.[More]

Fuel Card Offer!


Shell Cardplus Fuelcard special offer for our Australian Members - up to 5cents/litre discount on Shell Fuels!