CERTIFIED MANAGEMENT ACCOUNTANT

“ Transforming Accountants into Top Ranking Professionals ”

Examination Conducted by

Institute of Management Accountants – U.S.A

Certification Issued by

Institute of Certified Management Accountants – U.S.A

Eligibility

Bachelor or Graduates degree in any discipline.

Examination Center

Any prometric centers in the world including Dubai & Abu Dhabi

Minimum Passing Rate

70% on scaled score basisCompletion Period3 years from enrollmentOne exam should be attempted within one year of enrollment

Examination

FormatExam

FeesPart MCQ EssayExam

Hrs.

Class

Hrs.

Financial Reporting, Planning,

Performance & controlP1 100 2 4 40 $395

Financial Decision Making P2 100 2 4 40 $395

Total 80 $790

ABOUT CMA

What is IMA?

Institute of Management Accountants– U.S.A. The worldwide associationfor accountants and financialprofessionals in business, offers itsmembers exclusive access to theCMA program.

IMA Approved Study

Materials

Testing Windows

CMA exams are offered in the following testing windows.1. January and February2. May and June3. September and OctoberDuring the window exam can be scheduled on any working days.

To ensure your first choice of date, time, and location, it's best to schedule your appointment atleast four weeks in advance. All exam appointments must be scheduled at least 72 hours inadvance of the exam date. Once you are registered, you must take the exam part during yourassigned testing window. If, for any reason, you are unable to schedule an exam appointmentduring the assigned testing window, you will need to pay for a new exam.

Advantages of CMA

Worldwide recognition / Reciprocal arrangements Mobility across the Globe Migration with ease (U.S.A, Canada, Australia and New Zealand) Career opportunities in MNCs & abroad Comparably high salary Pride of highly acclaimed certification Join IMA and keep abreast of your knowledge Pass CMA and Achieve ACMA (ICWA) of India Recognized by ACCA for Advanced entry level.

Fees to IMA International Membership Fee $ 220 Certification Entrance Fee $ 240 Registration Fee $ 15 Total $ 475

ABOUT CMAIMA Approved course Provider-EMERGE

EMERGE Management Training Center hasbeen established to satisfy the growingneeds of professional accounting skills inDubai. It has been approved by Knowledgeand Human Development Authority,Government of Dubai, with well equippedwith the state of art with the latest trainingtechnology. Emerge offers internationallyrecognized certification programs in the fieldof accounting and finance, such as the CPA,CMA, Dip in IFRS and ACCA. Emerge is aninitiative by Prof. Hariharan.D, with the visionof “ To enable the accountants globallycompetent, contributing effectively to achievebusiness objectives ”. Training being hispassion, he has been engaged in impartingskills throughout his entire career. He hasbeen involved in training students forChartered Accountancy examinations in Indiaand preparing the students for CMA, CPA,IFRS and CISA examinations in U.A.E. forthe past 12 years.

EXAMINATION CONTENT/SUMMARY

Below are the main content areas for each part of the CMA Examination.

Part 1 - Financial Reporting, Planning, Performance & Control

A. External Financial Reporting Decisions (15%) Financial Statements Recognition, measurement, valuation, and disclosure

B. Planning, Budgeting and Forecasting (30%) Strategic planning Budgeting concepts Forecasting techniques Budgeting methodologies Annual profit plan and supporting schedules Top-level planning and analysis

C. Performance Management (20%) Cost and variance measures Responsibility centers and reporting segments Performance measures

D. Cost Management (20%) Measurement concepts Costing systems Overhead costs Supply chain management Business process improvement

E. Internal Controls (15%) Governance, risk and compliance Internal auditing Systems controls and security measures

Parts 2012 2013 2014

Part 1 31% 35% 35%

Part 2 47% 44% 49%

CMA Global Passing Rates

Part 2 - Financial Decision Making

A. Financial Statement Analysis (25%) Basic financial statement analysis Financial ratios Profitability analysis Special issues

B. Corporate Finance (20%) Risk and return Long-term financial management Raising capital Working capital management Corporate restructuring International finance

C. Decision Analysis (20%) Cost/volume/profit analysis Marginal analysis Pricing

D. Risk Management (10%) Enterprise risk

E. Investment Decision (15%) Capital budgeting process Discounted cash flow analysis Payback and discounted payback Risk analysis in capital investment

F. Professional Ethics (10%) Ethical considerations for management accounting

and financial management professional Ethical considerations for the organization

EXAMINATION CONTENT/SUMMARYEmerge professional say..“ Unlike finance professionals or

Accountants, being an HR Professionalfor 20+ years, it was difficult for me tocomprehend financial reporting. But Prof.Hariharan with his extensive experience,up-to-date knowledge of subject matter,professional anecdotes and amazingtraining delivery style, has madecomplete CMA course very interestingand comprehensible. I recommendEmerge Management Training Center,for their high standards, namelyexhaustive course coverage and tightschedule (no postponement and nooverstretching training hours). ”

Ebbi Chacko, B.Com, CMAHR Operations ManagerEmirates Islamic Bank, Dubai

ABOUT US Emerge professional say..

“ Joining Emerge was the best decision Ihad taken. With the help of Prof. Hariharan’sguidance and encouragement, I was able toclear both my papers in CMA within 5months. I thank the entire team of Emergefor helping me through this milestone andwish them all the best ”

Oliver Monteiro, B.Com, CMA Trane BVBA, Dubai, UAE

Emerge Management Training Center has been established to satisfy the growing needs ofprofessional skills in Dubai. It has been approved by Knowledge and Human Development AuthorityGovernment of Dubai, UAE. The Center imparts the professional skills through:1. Professional Certification Programs

Working Executives and Students who would like to improve their skills throughCertification programs can go through any one of the following suitable programs:A. Certified Public Accountant (CPA)B. Certified Management Accountant (CMA)C. Certified Internal Auditor(CIA)2. Management Development Programs

Working executives, who would like to develop their skills through seminarsand workshops. These programs include:A. International Financial Reporting StandardsB. Internal Control (COSO) and SOXC. Finance for Non-finance ExecutivesFree Counseling

A. To assist school students to decide on accounting career decision.B. To assist working Accountants to select a suitable Professional Certification

Program.C. To the accountants migrating to U.S., CANADA, and AUSTRALIA on

required preparatory arrangements.D. To assist aspiring CPA candidates on their eligibility to CPA examination.

IMA is the worldwide association for accountants and financial professionals working

in business. IMA is committed to helping you and all 60,000 members to expand your

professional skills, better manage your organization, and enhance your career.

Emerge Management Training Center has been established to satisfy the growing

needs of professional skills in Dubai. It has been approved by Knowledge and Human

Development Authority, Government of Dubai, UAE. Our Institute EMERGE

Management Training Center has been declared winner in “ Course Provider’s

competition for the Middle East” for the year 2012. We have been awarded with the

trophy and appreciation certificate by the Institute of Management Accountant USA.

WINNER IMA MIDDLE EAST COURSE PROVIDERS COMPETITION

WINNER IMA MIDDLE EAST COURSE PROVIDERS COMPETITION

IMA Approved Course Provider

ABOUT PROMOTER/COURSE DIRECTOR

Pursuit of Passion blended with ProfessionalEducation and Industry experience.

Professor Hariharan D. graduated from Madurai University and passedprofessional examinations from India, USA and Canada. After 25 yearsof top management experience, gave up his job to pursue his dream ofimparting knowledge .

Teaching Experience

Certified Public Accountant (CPA)Certified Management Accountant (CMA)Certified Information System Administrator (CISA)International Financial Reporting Standards (IFRS)Certified Internal Auditor (CIA)

Educational Achievements Exams Year

Madurai University, India B.Com 1976

Institute of Chartered Accountants of India ACA 1984

Institute of Management Accountants, U.S. CMA 2002

Institute of Management Accountants, U.S. CFM 2002

American Institute of Certified Public Accountants, U.S. CPA 2002

Information Systems Audit & Control Association, U.S. CISA 2003

Certified General Accountants, Canada CGA 2004

Institute of Internal Auditor, U.S. CIA 2005

Institute of Cost Accountants of India ACMA 2011

American Institute of Certified Public Accountants, U.S. CERT-IFRS 2013

Industry Experience

Thermal Power Project – NTPC Ltd, India

Construction – L & T, India

FMCG Distribution – Eid Parry Group, India

Sugar & Confectionary Production – Eid Parry Group, India

Confectionery Production – Sweets of Oman, Oman

Retail Chain – Emirates Co-op Society, Dubai

Project Management – Al Aqili Group. Dubai

EMERGE CMA PASS STATISTICS 2014

Particulars Window 3 Window 2 Window 1 Total 2014

No. of Parts Passed 20 19 7 45

No. of CMAs Completed 10 12 6 27

Few Testimonial…“ I owe my success to Prof. Hariharan who is very

knowledgeable and has extensive experience. Am

happy that I took the right decision to join emerge

and am thankful to all the staff of Emerge who

have been very cooperative to help me realize my

dream. If you are serious about a CMA or CPA, all

you need to do is put in your best efforts and

follow the guidance from Prof. Hari.”

Susha Thomas , M.Com, CMAUS Embassy, UAE

“ I am delighted to have cleared my CMA (both

parts) on my first attempt within a span of 5-6

months. Prof. Hari’s teaching style, quality

materials, notes, last but not least, unwavering

commitment from my side were instrumental in

my success. Special thanks to the entire Emerge

team for their support throughout. ”

Anand Lobo, BBM, CMAMeraas Holding LLC, Dubai, UAE

“ I cleared both parts in first attempts, especially

Part 2 within 2 months period only because of

Professor Hari’s exam focused class lectures,

practical examples from his experience, mock

tests and “Million dollar notes”. EMERGE’s good

exam strategy, hard work and excellent

professional support and training by a Guru like

Hari Sir = Success Follows our Way. “

Vivek Kottala, MBA, B.Com, CMAJoint Ventures, African+Eastern (NE) BVI LtdDubai, UAE

Taking with dedication, determination &

preparation - nothing is impossible. Those were

the values that were instilled in me by my

mentor in Emerge – Prof. Hariharan and those

have become my tickets towards efficiently

clearing CMA Part 1 & 2 examinations, all in my

first attempt. His expertise and methods of

teaching have helped me a lot in my

preparation. Choosing EMERGE is indeed a right

choice for me !

Mary Jean P.Matildo - CMAFederal Express International, Dubai

Few Testimonial…“ I have only one advise for all “future” students of

EMERGE, follow the preparation and exam taking

strategy & attend all classes and tests regularly

and you will pass with flying colors!”

Achamma Kurlekar, CPA, ACA, CISA University of New South Wales, Australia

“Thanks to Emerge and Prof. Hariharan, who

gave me courage and continuous advice to make

my dreams of becoming a worldwide recognized

professional to come true. With hard work I

passed both parts of CMA within five months.”

Qingkui (Bruce), CMADubai Duty Free

“Thanks God for the successful completion of my

study. I really appreciate Prof. Hariharan’s

dedication and effort who has worked hard like a

caring father who is eager to see the success of

his children. The deep knowledge he has in the

subject matter together with his systematic way

of presenting was vital for my success.

Furthermore attending classes, efficient

utilization of time, practicing as much MCQ as

possible on the Wiley test bank and the books,

attending the mock exams are the key for my

success.

Makda Abraham - CPA Canada

“My success passing both CMA exams on the

first try and in less than one year is a direct

result of Professor Hariharan’s proprietary

methods of problem solving, his ability to keep

me motivated to finish and the Emerge team’s

customer service to support me as a candidate. I

attended the classes, used the materials

provided and had great success, most highly

recommended if you want to save yourself much

time and money in getting positive results. Well

worth it! “

Jason Gibb – CMAWest Gate Real Estate, Dubai

CMA REVIEW PROGRAM

Weekend Program

Methodology : Live classNo. of hours : 80 hrs.No. of classes : 10 classes each partDays/Duration : Saturdays/4 hrs.Class Timing : 9.30 am to 1.30 pmMock tests : 5 test per partDuration of test : 3hrs x 10 test = 30hrs

Advantages of Emerge

Course Conducted by U.S. Certified Instructor Wiley CMA Exam Review Wiley CMA Participant Guide Wiley CMA online Test Bank (1950MCQ + Essays) Supplementary study materials Homework administration 24/7 E-Group Support during the course Support till passing the examinations

Administrative Support

Pre counseling Assistance for IMA membership, exam registration

and scheduling.

Weekdays Program

Methodology : Live classNo. of hours : 80 hrs.No. of classes : 14 classes each partDays/Duration : Sundays & Tuesdays /3 hrs.Class Timing : 7.00 pm to 10.00 pmMock tests : 5 test per partDuration of test : 3hrs x 10 test = 30hrs

Emerge professional say..

“ Getting back to studies after a gapof more than 15 years was never aneasy task. But thanks to EmergeMgmt. Training Center andespecially Prof. Hariharan whichmade my dream of becoming aCMA possible. Hari Sir’s classlectures, notes, exam tips and mocktests helped me to EMERGEsuccessfully “

Julie Joseph, B.Com, CMA Asst. Finance ManagerGlobal Operational Support FZE Dubai, UAE

EMERGE MANAGEMENT TRAINING CENTER110 | Business Venue Building | Oud Metha| Dubai| U.A.ETel.: +971 4 3521133 | +971 4 3524672 | Fax.: +971 4 3524674Mail: enq@emerge.pro | Web: www.emerge.pro Landmark: Tas’heel at Ground Floor, Opposite to Al-Nasar Sports club

CONTACT US

Saturday to

Wednesday

9:00 am - 1.30 pm

4.00 pm - 8.00 pm

Thursday

9:00 am - 2.00 pm

Friday

8:00 am - 1.00 pm

Working Hours