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Rigos in Pictures

CMA Part 1

Financial Reporting, Planning, Performance, and Control

This course covers the material included on the IMA's Content Specification Outline for CMA Part 1 - Financial Reporting, Planning, Performance, and Control.

This course is designed for:

  • Anyone desiring to take and pass the CMA Examination.
  • CPAs interested in receiving CPE credit.
  • There are no prerequisites for this overview level course. There is no advance preparation necessary, but some review of the material prior to the live-lecture course is advised.

Objectives - You will learn:

  • Planning, budgeting, and forecasting topics of planning and control, budgeting, behavioral aspects of budgeting, developing an annual budget, standard cost systems, and flexible budgeting.
  • Performance Management topics including decentraliztion, and segment reporting, approaches to measuring performance, transfer pricing, variance analysis, total quality control, and balanced scorecard.
  • Cost management functions such as cost behavior and classification, various costing systems, overhead cost allocation, product cost accumulation systems, spoilage and rework costs, activity based costing, life-cycle costing, backflush-costing, allocation of service department costs, variable and absorption costing, and joint and by-product costing.
  • How internal controls are assessed and used as controls for the business, including risk assessments, internal auditing, and system controls and security measures.
  • Accounting topics focusing on the preparation of the financial statements.

 You Will Gain:

  • The knowledge necessary to take and pass part 1 of the CMA examination.
  • CPAs can earn 20 hours of Group-live CPE Credit for attending the live course.
  • National Registry of CPE Sponsors CPE credit - 20 hours as follows:

Management - 10 CPE Hours
Auditing - 4 CPE Hours
Accounting - 6 CPE Hours

 Rigos Professional Education Programs is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

 Live workshops are offered through some of the Rigos affiliates. We offer 20 hours of lecture per part for the CMA examination; therefore, 20 hours of CPE credits are available per part when taking the live lecture course. You can contact our office at 206-624-0716 for further registration and other related information.

 The course is also available in a self-study textbook and software format for $97. To order the self-study course, go to our self-study page and click the order form.

Refund Policy:

  • All sales are final. No refunds will be granted after your registration is submitted.
  • For more information regarding administrative policies such as complaint and refund, please contact our offices at 206-624-0716.

If you would like more information on our in-house ethics workshops, please contact us at 206-624-0716 or send an e-mail to

Last updated on 11/19/2014 3:03:19 PM