Certified Management Accountant (CMA) is a professional certification in the fields of accounting and financial management which signifies that the person has knowledge in the areas of financial planning, analysis, control, decision support, and professional ethics. Credit Monitoring Arrangement (CMA) report is the report which shows the projected and past performance of a business in financial terms. All the financial ratios and metrics are compiled for helping financial analysts and bankers for ascertaining the financial position of the business.