Beginning in January 2015, AICPA members pursuing the CGMA designation will be required to pass a strategic case study examination
. Before implementation of the exam, accounting professionals who meet any one of the following minimum requirements qualify for the CGMA designation:
- Three years of financial (including internal audit) or management accounting experience in business, industry, or government, or
- Two years of financial or management accounting experience plus one year in public accounting, or
- Three years of financial/management accounting experience on a consulting basis, or
- Three years in a management accounting role focused on the management and operation of an accounting firm, or
- Awarded a research-based doctorate degree in accounting or related business field* at an accredited academic institution, and has taught at least four college semester or quarterly classes in accounting or related business field* at an accredited academic institution
*Related business fields include economics, finance, information systems or other disciplines associated with the strategic management and operations of a business.