Financial & Managerial Accounting Associate
Your first step into management accounting — from the same institute that awards the CMA.
on the road to CMA
The FMAA is awarded by the US Institute of Management Accountants (IMA) — the same institute behind the CMA. It is designed for people early in their careers: one exam of 80 questions in two hours, no prerequisites, and topics that overlap with the CMA so it lays the groundwork for it.
Why study FMAA at Sarh?
An ideal certification for a new graduate, and for anyone who wants to put their accounting foundations in order before a larger credential.
From the IMA
The same body that awards the CMA — a name recognised worldwide in management accounting.
No prerequisites
You need no experience and no particular qualification; it is designed for the start of a career.
It leads into the CMA
Its topics overlap with the CMA syllabus, building your base before you move on.
A single exam
80 questions in two hours, with no split into parts and no waiting periods.
The HOCK syllabus
Course material from HOCK International with the full PassMap system.
Rebuild your foundations
Accounting principles and intermediate accounting revisited with you, step by step.
Attend the way that suits you
Same lectures, same instructor, same materials — only where you sit changes. Most of our students here are students and recent graduates, and the timetable is built around that.
- In person — interactive lectures at Sarh with live discussion and classroom exercises.
- Live online — the same session at the same time, with full interaction with the instructor and the group.
- Recordings — if you cannot attend, the recording reaches you and stays available for seven days.
The syllabus
From the journal entry to reading performance and supporting decisions — a solid base before any larger credential.
| Module | What you learn |
|---|---|
| General financial accounting | The full accounting cycle, journal entries and preparing the financial statements. |
| Reading the financial statements | The balance sheet, income statement and cash flow statement, and how they connect. |
| Management accounting | Costs and their behaviour, break-even analysis and supporting management decisions. |
| Planning and budgeting | Preparing operating budgets and tracking variances. |
| Performance management | Performance measures and tying them to unit and company objectives. |
| Internal controls | Internal control, protecting company assets and the integrity of its reporting. |
| Technology and data analytics | Analysis tools and the effect of technology on day-to-day financial work. |
| Professional ethics | Professional conduct under the IMA code. |
A complete preparation system, not a textbook alone
The course material comes from HOCK International within the PassMap system: you read, then learn, then review, then practise, then test — in an order designed to bring you to the exam ready.
- The review textbook — the full FMAA syllabus prepared by HOCK.
- Test bank and mock exams — practice in the format of the real exam.
- E-book and videos — with a printed copy available on request after enrolment, for a shipping fee.
- Instructor support — direct follow-up right up to exam day.
Who is it for?
If you are at the start of the accounting road, this is the first rung on the ladder.
Exam information
Everything you need to know before booking your slot.
| Awarding body | The Institute of Management Accountants (IMA). |
| Entry requirements | None. There are no prior qualifications. |
| Exam format | 80 multiple-choice questions, two hours long. |
| Exam language | Available in Arabic or English. |
| Where you sit it | AMIDEAST in Abdoun, Amman, and Prometric centres across the Middle East. |
| Exam fee | US$350, and you can sit it at any time. |
| Course material | Digital, with a printed copy available on request after enrolment for a shipping fee. |
Your route to the certificate
From the first lecture to the designation, step by step.
Enrol
You receive the HOCK syllabus, the test bank and the slide decks.
Attend
In person at Sarh or live online, with recordings as a fallback.
Practise
A test bank and mock exams in the format of the real thing.
Book the exam
At AMIDEAST in Abdoun or any accredited Prometric centre.
Certification
You earn the FMAA designation from the IMA.
Graduates
New graduates and working accountants who started here — some of whom went on to the CMA.
A useful, enjoyable course. It revisits accounting principles 1 and 2 and intermediate accounting 1 and 2. It suits both new graduates and people with experience who want to refresh what they know, and it is useful for anyone planning to go on to the CMA because the topics overlap. The instructors, Dr Shatha and Dr Mohammad, are strong, their explanation is clear, they follow up and they work through the questions in the syllabus. In short, a useful course, rich in information for accountants, and it sets you up well for the CMA.
Alaa Abdul Raheem Al-KurdiAccountant — Paradise BakeriesMy experience at Sarh overall was excellent. I took the FMAA with them and honestly Dr Shatha and Dr Omar were extremely good and helpful; the teaching was clear and straightforward and I gained a great deal from them.
Speaking about my experience at Sarh — I took the FMAA course, which is still new. It is a good course and an excellent one. The teaching staff are competent, very pleasant and extremely helpful. Not a single fault.
Frequently asked
What candidates ask us most before enrolling.
Who awards the certification?
The US Institute of Management Accountants (IMA), the same institute that awards the CMA.
Are there entry requirements?
No; the certification is open with no prior qualifications.
What is the exam like?
A single exam of 80 multiple-choice questions, two hours long.
Where do I sit the exam?
At AMIDEAST in Abdoun, Amman, or at accredited Prometric centres across the Middle East.
How much is the exam fee?
US$350, paid to the IMA, and you can sit it at any time.
Is the material printed or digital?
Digital, with a printed copy available on request after enrolment for a shipping fee.
Will it help if I want to sit the CMA later?
Yes; FMAA topics overlap with the CMA syllabus and build your base before you move on.
Is the lecture recorded?
Yes. If you cannot attend, the recording reaches you and stays available for seven days.
Start on the first rung
One exam, no prerequisites, from the institute that awards the CMA. The best starting point for an accounting graduate.
