{"id":9789,"date":"2026-03-15T17:05:28","date_gmt":"2026-03-15T14:05:28","guid":{"rendered":"https:\/\/sarhgroups.com\/fmaa"},"modified":"2026-08-19T14:24:27","modified_gmt":"2026-08-19T11:24:27","slug":"fmaa","status":"publish","type":"page","link":"https:\/\/sarhgroups.com\/en\/fmaa","title":{"rendered":"Financial &#038; Managerial Accounting Associate (FMAA)"},"content":{"rendered":"\n<style>\n\/* =========================================================\n   Sarh - FMAA certification page  \u00b7  scope: .fmaa-v4\n   Navy #16243f \u00b7 Red #b5181a \u00b7 Warm #f7f6f3\n   All landscape media locked to 16:10.\n   ========================================================= *\/\n.fmaa-v4,.fmaa-v4 *{box-sizing:border-box}\n.fmaa-v4{\n  --nv:#16243f; --nvd:#101827; --rd:#b5181a; --rdd:#8f1214;\n  --soft:#f7f6f3; --mist:#eef3f7; --line:#dfe4ea;\n  --tx:#3f4a5d; --mu:#687386; --pk:#f3abb1;\n  width:100vw; margin-right:calc(50% - 50vw); margin-left:calc(50% - 50vw);\n  overflow:hidden; direction:ltr; text-align:left;\n  color:var(--tx); background:#fff; font-family:inherit;\n}\n.fmaa-v4 img{display:block; max-width:100%}\n.fmaa-v4 a{color:inherit}\n.fmaa-v4 [id]{scroll-margin-top:110px}\n.fmaa-wrap{width:min(1180px,calc(100% - 48px)); margin-inline:auto}\n.fmaa-sec{padding:86px 0}\n.fmaa-sec.is-soft{background:var(--soft)}\n.fmaa-sec.is-mist{background:var(--mist)}\n\n.fmaa-kick{display:inline-flex; align-items:center; gap:10px; margin:0 0 12px;\n  color:var(--rd); font-size:13px; line-height:1.5; font-weight:800}\n.fmaa-kick::before{content:\"\"; width:8px; height:8px; flex:none; border-radius:50%;\n  background:currentColor; box-shadow:0 0 0 6px rgba(181,24,26,.09)}\n\n.fmaa-head{display:grid; grid-template-columns:minmax(0,1.15fr) minmax(300px,.85fr);\n  gap:56px; align-items:end; margin-bottom:38px}\n.fmaa-head h2,.fmaa-copy h2{margin:0; color:var(--nvd);\n  font-size:clamp(34px,4.1vw,56px); line-height:1.18; font-weight:850; letter-spacing:-.015em}\n.fmaa-head>p,.fmaa-copy>p{margin:0; color:var(--mu); font-size:16px; line-height:1.95}\n\n\/* ---------- hero ---------- *\/\n.fmaa-hero{position:relative; isolation:isolate; padding:32px 0 90px; overflow:hidden; color:#fff;\n  background:radial-gradient(circle at 6% 10%,rgba(181,24,26,.24),transparent 26%),\n             linear-gradient(135deg,var(--nvd) 0%,var(--nv) 62%,#22375e 100%)}\n.fmaa-hero::before{content:\"\"; position:absolute; z-index:-1; width:520px; height:520px;\n  left:-230px; top:-260px; border:78px solid rgba(255,255,255,.035); border-radius:50%}\n.fmaa-crumbs{display:flex; flex-wrap:wrap; align-items:center; gap:8px; margin-bottom:44px;\n  color:#afbbcf; font-size:12px; line-height:1.7}\n.fmaa-crumbs a{color:#dce3ee; text-decoration:none}\n.fmaa-crumbs a:hover{color:#fff}\n.fmaa-hero-grid{display:grid; grid-template-columns:minmax(0,1.02fr) minmax(430px,.98fr);\n  gap:68px; align-items:center}\n.fmaa-hero .fmaa-kick{color:var(--pk)}\n.fmaa-hero .fmaa-kick::before{box-shadow:0 0 0 6px rgba(243,171,177,.1)}\n.fmaa-hero h1{max-width:15ch; margin:0 0 22px; color:#fff;\n  font-size:clamp(44px,5vw,72px); line-height:1.14; font-weight:850; letter-spacing:-.02em}\n.fmaa-hero h1 span{color:#ffbec3}\n.fmaa-lead{max-width:56ch; margin:0 0 26px; color:#d8dfeb; font-size:18px; line-height:1.95}\n.fmaa-tags{display:flex; flex-wrap:wrap; gap:9px; margin-bottom:28px}\n.fmaa-tags span{padding:8px 13px; border:1px solid rgba(255,255,255,.15); border-radius:999px;\n  background:rgba(255,255,255,.07); color:#fff; font-size:12px; line-height:1.4; font-weight:750}\n.fmaa-acts{display:flex; flex-wrap:wrap; gap:11px}\n.fmaa-btn{display:inline-flex; align-items:center; justify-content:center; min-height:50px;\n  padding:12px 26px; border:1px solid transparent; border-radius:999px;\n  font-size:14px; line-height:1.5; font-weight:800; text-decoration:none !important;\n  transition:transform .2s ease,background .2s ease,color .2s ease,border-color .2s ease}\n.fmaa-btn:hover{transform:translateY(-2px)}\n.fmaa-btn-red{background:var(--rd); color:#fff !important}\n.fmaa-btn-red:hover{background:var(--rdd)}\n.fmaa-btn-out{border-color:rgba(255,255,255,.28); background:rgba(255,255,255,.06); color:#fff !important}\n.fmaa-btn-out:hover{border-color:#fff; background:#fff; color:var(--nv) !important}\n.fmaa-btn-nv{background:var(--nv); color:#fff !important}\n.fmaa-btn-nv:hover{background:var(--nvd)}\n.fmaa-btn-lt{background:#fff; color:var(--nv) !important}\n.fmaa-btn-lt:hover{background:var(--nv); color:#fff !important}\n.fmaa-btn-gh{border-color:rgba(255,255,255,.28); background:rgba(255,255,255,.08); color:#fff !important}\n.fmaa-btn-gh:hover{background:#fff; color:var(--rdd) !important}\n\n.fmaa-hero-media{position:relative; min-width:0; display:grid; place-items:center}\n\/* IMA Gold CMA seal \u2014 transparent PNG sitting straight on the navy, with a warm halo *\/\n.fmaa-seal{position:relative; display:grid; place-items:center; width:min(430px,100%); aspect-ratio:1}\n.fmaa-seal::before{content:\"\"; position:absolute; inset:-6%; border-radius:50%;\n  background:radial-gradient(circle,rgba(226,183,101,.30) 0%,rgba(226,183,101,.10) 46%,transparent 68%)}\n.fmaa-seal::after{content:\"\"; position:absolute; inset:2%; border-radius:50%;\n  box-shadow:0 34px 80px rgba(0,0,0,.42)}\n.fmaa-seal img{position:relative; z-index:1; width:100%; height:auto}\n.fmaa-badge{position:absolute; z-index:4; left:-22px; bottom:-26px; width:min(252px,76%);\n  padding:17px 20px; border:1px solid rgba(22,36,63,.08); border-radius:20px; background:#fff;\n  box-shadow:0 24px 56px rgba(10,19,37,.25); color:var(--nv)}\n.fmaa-badge strong{display:block; margin-bottom:3px; font-family:Montserrat,Cairo,sans-serif;\n  font-size:30px; line-height:1.15; color:var(--rd)}\n.fmaa-badge span{display:block; color:var(--mu); font-size:11.5px; line-height:1.7}\n\n\/* ---------- proof card overlapping hero ---------- *\/\n.fmaa-proof-wrap{position:relative; z-index:5; margin-top:-38px}\n.fmaa-proof{display:grid; grid-template-columns:158px minmax(0,1fr); gap:28px; align-items:center;\n  padding:31px 34px; border:1px solid var(--line); border-radius:28px; background:#fff;\n  box-shadow:0 22px 58px rgba(22,36,63,.11)}\n.fmaa-proof-tag{display:grid; place-items:center; min-height:110px; padding:16px; border-radius:20px;\n  background:var(--mist); color:var(--nv); text-align:center; font-size:14px; line-height:1.55; font-weight:850}\n.fmaa-proof p{margin:0; color:var(--tx); font-size:17px; line-height:2}\n\n\/* ---------- facts ---------- *\/\n.fmaa-facts{padding:42px 0 60px}\n.fmaa-facts-grid{display:grid; grid-template-columns:repeat(4,minmax(0,1fr)); gap:14px}\n.fmaa-fact{position:relative; overflow:hidden; padding:25px 23px; border:1px solid var(--line);\n  border-radius:22px; background:#fff}\n.fmaa-fact::after{content:\"\"; position:absolute; left:-32px; bottom:-42px; width:110px; height:110px;\n  border-radius:50%; background:var(--mist)}\n.fmaa-fact-l{position:relative; z-index:1; display:block; color:var(--rd);\n  font-size:13px; line-height:1.5; font-weight:850}\n.fmaa-fact strong{position:relative; z-index:1; display:block; margin-top:10px; color:var(--nv);\n  font-family:Montserrat,Cairo,sans-serif; font-size:clamp(30px,3vw,44px); line-height:1.05; direction:ltr}\n.fmaa-fact em{position:relative; z-index:1; display:block; margin-top:10px; color:var(--mu);\n  font-size:12px; line-height:1.7; font-style:normal}\n\n\/* ---------- toc ---------- *\/\n.fmaa-toc{padding-bottom:26px}\n.fmaa-toc-card{padding:22px; border:1px solid var(--line); border-radius:22px; background:var(--soft)}\n.fmaa-toc-t{margin:0 0 13px; color:var(--nv); font-size:14px; line-height:1.5; font-weight:850}\n.fmaa-toc-l{display:flex; flex-wrap:wrap; gap:8px}\n.fmaa-toc-l a{padding:8px 12px; border:1px solid #d8dee7; border-radius:999px; background:#fff;\n  color:var(--nv); font-size:12px; line-height:1.5; font-weight:750; text-decoration:none;\n  transition:border-color .2s ease,color .2s ease}\n.fmaa-toc-l a:hover{border-color:var(--rd); color:var(--rd)}\n\n\/* ---------- split ---------- *\/\n.fmaa-split{display:grid; grid-template-columns:minmax(0,.92fr) minmax(0,1.08fr); gap:62px; align-items:center}\n.fmaa-split.flip{grid-template-columns:minmax(0,1.08fr) minmax(0,.92fr)}\n.fmaa-media{position:relative; overflow:hidden; margin:0; border-radius:30px; background:var(--mist);\n  box-shadow:0 22px 60px rgba(22,36,63,.1)}\n.fmaa-media img{width:100%; aspect-ratio:16\/10; object-fit:cover}\n.fmaa-media figcaption{padding:12px 18px; color:var(--mu); font-size:11.5px; line-height:1.7; background:#fff}\n\/* diagram\/artwork rather than a photo: show it whole on white, no cropping *\/\n.fmaa-media-plain{background:#fff}\n.fmaa-media-plain img{aspect-ratio:auto; object-fit:contain; padding:18px}\n.fmaa-copy h2{margin-bottom:20px}\n.fmaa-copy>p+p{margin-top:14px}\n.fmaa-list{display:grid; gap:12px; margin:25px 0 0; padding:0; list-style:none}\n.fmaa-list li{position:relative; padding:16px 17px 16px 48px; border:1px solid var(--line);\n  border-radius:16px; background:#fff; color:var(--tx); font-size:14px; line-height:1.8}\n.fmaa-list li strong{color:var(--nv)}\n.fmaa-list li::before{content:\"\\2713\"; position:absolute; top:16px; left:15px; display:grid; place-items:center;\n  width:24px; height:24px; border-radius:50%; background:rgba(181,24,26,.09); color:var(--rd);\n  font-size:12px; font-weight:900}\n\n\/* ---------- cards ---------- *\/\n.fmaa-cards{display:grid; grid-template-columns:repeat(3,minmax(0,1fr)); gap:16px}\n.fmaa-card{min-width:0; padding:27px 25px; border:1px solid var(--line); border-radius:22px; background:#fff;\n  transition:transform .22s ease,box-shadow .22s ease,border-color .22s ease}\n.fmaa-card span{display:inline-flex; margin-bottom:15px; padding:6px 11px; border-radius:999px;\n  background:var(--mist); color:var(--rd); font-size:11px; line-height:1.5; font-weight:850}\n.fmaa-card h3{margin:0 0 10px; color:var(--nv); font-size:19px; line-height:1.45}\n.fmaa-card p{margin:0; color:var(--mu); font-size:14px; line-height:1.85}\n@media(hover:hover){.fmaa-card:hover{transform:translateY(-5px); border-color:transparent;\n  box-shadow:0 20px 48px rgba(22,36,63,.11)}}\n\n\/* ---------- dates banner ---------- *\/\n.fmaa-banner{display:grid; grid-template-columns:minmax(0,1fr) auto; gap:26px; align-items:center;\n  margin-top:26px; padding:24px 26px; border-left:5px solid var(--rd); border-radius:18px; background:#f7e9eb}\n.fmaa-banner strong{display:block; margin-bottom:5px; color:var(--nv); font-size:16px; line-height:1.6}\n.fmaa-banner p{margin:0; color:var(--tx); font-size:13px; line-height:1.8}\n\n\/* ---------- tables ---------- *\/\n.fmaa-part{margin:0 0 15px; color:var(--nv); font-size:clamp(18px,2vw,23px); line-height:1.45}\n.fmaa-part small{display:inline-block; margin-inline-start:10px; padding:5px 11px; border-radius:999px;\n  background:var(--mist); color:var(--rd); font-size:11.5px; font-weight:850; vertical-align:middle}\n.fmaa-tw{overflow-x:auto; border:1px solid var(--line); border-radius:22px; background:#fff;\n  box-shadow:0 12px 35px rgba(22,36,63,.05)}\n.fmaa-tb{width:100%; min-width:640px; border-collapse:collapse; text-align:left}\n.fmaa-tb th,.fmaa-tb td{padding:17px 19px; border-bottom:1px solid var(--line); vertical-align:top;\n  font-size:13px; line-height:1.75}\n.fmaa-tb th{background:var(--nv); color:#fff; font-weight:800}\n.fmaa-tb td{color:var(--tx)}\n.fmaa-tb td:first-child{color:var(--nv); font-weight:800}\n.fmaa-tb tr:last-child td{border-bottom:0}\n.fmaa-tb .w{white-space:nowrap; color:var(--rd); font-weight:850}\n\n\/* ---------- IMA band ---------- *\/\n.fmaa-ima{display:grid; grid-template-columns:210px minmax(0,1fr); gap:46px; align-items:center;\n  padding:42px; border-radius:30px; background:var(--nv); color:#fff;\n  box-shadow:0 24px 66px rgba(22,36,63,.16)}\n.fmaa-ima.is-solo{grid-template-columns:1fr}\n.fmaa-ima-logo{display:grid; place-items:center; padding:22px; border-radius:22px; background:#fff}\n.fmaa-ima-logo img{width:100%; height:auto}\n.fmaa-ima h2{margin:0 0 13px; color:#fff; font-size:clamp(28px,3.2vw,42px); line-height:1.22}\n.fmaa-ima p{margin:0 0 18px; color:#d3dce8; font-size:15px; line-height:1.95}\n.fmaa-ima-pts{display:grid; grid-template-columns:repeat(3,minmax(0,1fr)); gap:11px}\n.fmaa-ima-pt{padding:15px 17px; border:1px solid rgba(255,255,255,.13); border-radius:15px;\n  background:rgba(255,255,255,.06); color:#fff; font-size:12.5px; line-height:1.7; font-weight:730}\n\n\/* ---------- steps ---------- *\/\n.fmaa-path{background:var(--nv); color:#fff}\n.fmaa-path .fmaa-head h2{color:#fff}\n.fmaa-path .fmaa-head>p{color:#cbd5e1}\n.fmaa-steps{display:grid; grid-template-columns:repeat(5,minmax(0,1fr)); gap:11px; counter-reset:cs}\n.fmaa-step{position:relative; min-height:215px; padding:23px 20px; overflow:hidden;\n  border:1px solid rgba(255,255,255,.13); border-radius:20px; background:rgba(255,255,255,.06)}\n.fmaa-step::before{counter-increment:cs; content:\"0\" counter(cs); display:block; margin-bottom:26px;\n  color:var(--pk); font-family:Montserrat,Cairo,sans-serif; font-size:13px; font-weight:850}\n.fmaa-step h3{margin:0 0 9px; color:#fff; font-size:16px; line-height:1.5}\n.fmaa-step p{margin:0; color:#c8d2e0; font-size:12px; line-height:1.8}\n\n\/* ---------- testimonials ---------- *\/\n.fmaa-tests{display:grid; grid-template-columns:repeat(3,minmax(0,1fr)); gap:16px; align-items:stretch}\n.fmaa-test{display:flex; flex-direction:column; height:100%; margin:0; padding:27px 25px; border:1px solid var(--line);\n  border-radius:22px; background:#fff}\n.fmaa-test blockquote{flex:1; margin:0 0 18px; padding:0; border:0; color:var(--tx);\n  font-size:13.5px; line-height:2}\n.fmaa-test blockquote::before{content:\"\\201D\"; display:block; margin-bottom:2px; color:var(--rd);\n  font-family:Georgia,serif; font-size:42px; line-height:.7}\n.fmaa-test figcaption{display:flex; align-items:center; gap:12px; margin:0;\n  padding-top:16px; border-top:1px solid var(--line)}\n.fmaa-test img{width:52px; height:52px; flex:none; border-radius:50%; object-fit:cover}\n.fmaa-test b{display:block; color:var(--nv); font-size:14px; line-height:1.5}\n.fmaa-test em{display:block; color:var(--mu); font-size:11.5px; line-height:1.6; font-style:normal}\n\n\/* ---------- faq ---------- *\/\n.fmaa-faq{display:grid; gap:11px}\n.fmaa-faq details{overflow:hidden; border:1px solid var(--line); border-radius:16px; background:#fff}\n.fmaa-faq summary{position:relative; display:flex; align-items:center; min-height:64px;\n  padding:16px 54px 16px 20px; color:var(--nv); font-size:15px; line-height:1.6; font-weight:820;\n  cursor:pointer; list-style:none}\n.fmaa-faq summary::-webkit-details-marker{display:none}\n.fmaa-faq summary::after{content:\"+\"; position:absolute; right:19px; top:50%; display:grid; place-items:center;\n  width:28px; height:28px; border-radius:50%; background:var(--mist); color:var(--nv);\n  font-size:18px; transform:translateY(-50%)}\n.fmaa-faq details[open] summary{background:var(--soft); color:var(--rd)}\n.fmaa-faq details[open] summary::after{content:\"\\2212\"; background:var(--rd); color:#fff}\n.fmaa-faq-a{padding:0 20px 20px; color:var(--mu); font-size:14px; line-height:1.95}\n.fmaa-faq-a p{margin:0}\n\n\/* ---------- cta ---------- *\/\n.fmaa-cta-sec{padding:0 0 90px; background:#fff}\n.fmaa-cta{position:relative; overflow:hidden; display:grid;\n  grid-template-columns:minmax(0,1fr) minmax(330px,.62fr); gap:48px; align-items:center;\n  padding:54px 56px; border-radius:34px; background:var(--rdd); color:#fff;\n  box-shadow:0 24px 70px rgba(91,10,13,.2)}\n.fmaa-cta::after{content:\"\"; position:absolute; width:320px; height:320px; left:-120px; bottom:-200px;\n  border:54px solid rgba(255,255,255,.055); border-radius:50%}\n.fmaa-cta h2{margin:0 0 13px; color:#fff; font-size:clamp(32px,3.7vw,52px); line-height:1.2}\n.fmaa-cta p{max-width:60ch; margin:0; color:#ffe5e8; font-size:15px; line-height:1.9}\n.fmaa-cta-acts{position:relative; z-index:2; display:grid; gap:10px}\n.fmaa-cta .fmaa-btn{width:100%}\n\n\/* ---------- tablet ---------- *\/\n@media(max-width:1024px){\n  .fmaa-hero-grid,.fmaa-split,.fmaa-split.flip,.fmaa-head,.fmaa-ima,.fmaa-cta{grid-template-columns:1fr}\n  .fmaa-hero-grid{gap:52px}\n  .fmaa-hero-media{width:min(700px,100%); margin-inline:auto}\n  .fmaa-facts-grid{grid-template-columns:repeat(2,minmax(0,1fr))}\n  .fmaa-cards,.fmaa-tests{grid-template-columns:repeat(2,minmax(0,1fr))}\n  .fmaa-steps{grid-template-columns:repeat(3,minmax(0,1fr))}\n  .fmaa-step{min-height:190px}\n  .fmaa-ima-logo{width:min(210px,60%); margin-inline:auto}\n  .fmaa-cta-acts{grid-template-columns:repeat(2,minmax(0,1fr))}\n}\n\/* ---------- mobile ---------- *\/\n@media(max-width:767px){\n  .fmaa-wrap{width:calc(100% - 32px)}\n  .fmaa-sec{padding:62px 0}\n  .fmaa-hero{padding:22px 0 68px}\n  .fmaa-crumbs{margin-bottom:32px}\n  .fmaa-hero h1{font-size:38px; line-height:1.22; max-width:none}\n  .fmaa-lead{font-size:16px; line-height:1.9}\n  .fmaa-acts{display:grid; grid-template-columns:1fr}\n  .fmaa-btn{width:100%}\n  .fmaa-frame{border-radius:24px}\n  .fmaa-frame img{border-radius:17px}\n  .fmaa-seal{width:min(280px,72%)}\n  .fmaa-badge{position:relative; left:auto; right:auto; bottom:auto; width:calc(100% - 28px); margin:6px auto 0}\n  .fmaa-proof-wrap{margin-top:-26px}\n  .fmaa-proof{grid-template-columns:1fr; gap:18px; padding:23px 21px; border-radius:22px}\n  .fmaa-proof-tag{min-height:auto; text-align:left}\n  .fmaa-proof p{font-size:15px}\n  .fmaa-facts{padding:30px 0 50px}\n  .fmaa-facts-grid{grid-template-columns:1fr; gap:10px}\n  .fmaa-fact{padding:21px 18px}\n  .fmaa-fact strong{font-size:32px}\n  .fmaa-toc-card{padding:18px}\n  .fmaa-head{gap:17px; margin-bottom:28px}\n  .fmaa-head h2,.fmaa-copy h2{font-size:33px; line-height:1.25}\n  .fmaa-split,.fmaa-split.flip{gap:36px}\n  .fmaa-cards,.fmaa-tests,.fmaa-steps,.fmaa-ima-pts{grid-template-columns:1fr}\n  .fmaa-card,.fmaa-test{padding:23px 21px}\n  .fmaa-banner{grid-template-columns:1fr; padding:20px}\n  .fmaa-tb th,.fmaa-tb td{padding:14px 15px}\n  .fmaa-step{min-height:0}\n  .fmaa-ima{gap:26px; padding:28px 22px; border-radius:25px}\n  .fmaa-cta-sec{padding-bottom:64px}\n  .fmaa-cta{gap:28px; padding:36px 24px; border-radius:27px}\n  .fmaa-cta-acts{grid-template-columns:1fr}\n}\n@media(prefers-reduced-motion:reduce){\n  .fmaa-v4 *,.fmaa-v4 *::before,.fmaa-v4 *::after{transition:none !important}\n}\n\n\/* English twin: latin numerals and tighter line-height suit the LTR setting *\/\n.fmaa-v4{direction:ltr; text-align:left}\n.fmaa-v4 .fmaa-lead,.fmaa-v4 .fmaa-head>p,.fmaa-v4 .fmaa-copy>p{line-height:1.75}\n.fmaa-v4 .fmaa-list li,.fmaa-v4 .fmaa-card p,.fmaa-v4 .fmaa-faq-a{line-height:1.7}\n.fmaa-tb th,.fmaa-tb td{text-align:left}\n.fmaa-crumbs{direction:ltr}\n\n.fmaa-seal.is-disc{background:#fff; border-radius:50%; display:grid; place-items:center; box-shadow:0 30px 70px rgba(0,0,0,.34)}\n.fmaa-seal.is-disc::before{content:none}\n.fmaa-seal.is-disc::after{content:none}\n.fmaa-seal.is-disc img{width:70%; height:auto}\n.fmaa-media-plain{background:#fff}\n.fmaa-media-plain img{aspect-ratio:auto; object-fit:contain; padding:18px}\n.fmaa-tags-light span{border-color:var(--line); background:#fff; color:var(--nv); padding:11px 18px; font-size:13.5px}\n\n<\/style>\n<div class=\"fmaa-v4\">\n<section class=\"fmaa-hero\"><div class=\"fmaa-wrap\">\n  <nav class=\"fmaa-crumbs\" aria-label=\"Breadcrumb\">\n    <a href=\"\/en\/\">Home<\/a><span>\u203a<\/span><a href=\"https:\/\/sarhgroups.com\/en\/training-courses\">Training<\/a><span>\u203a<\/span>\n    <a href=\"https:\/\/sarhgroups.com\/en\/training-courses\/certifications\">Professional certifications<\/a><span>\u203a<\/span><span>Financial &amp; Managerial Accounting Associate (FMAA)<\/span>\n  <\/nav>\n  <div class=\"fmaa-hero-grid\">\n    <div>\n      <span class=\"fmaa-kick\">From the Institute of Management Accountants<\/span>\n      <h1>Financial &amp; Managerial <span>Accounting Associate<\/span><\/h1>\n      <p class=\"fmaa-lead\">Your first step into management accounting \u2014 from the same institute that awards the CMA.<\/p>\n      <div class=\"fmaa-tags\"><span>One exam \u00b7 80 questions<\/span><span>Two hours<\/span><span>No prerequisites<\/span><span>Arabic or English<\/span><\/div>\n      <div class=\"fmaa-acts\">\n        <a class=\"fmaa-btn fmaa-btn-red\" href=\"https:\/\/sarhgroups.com\/en\/products\/certified-financial-management-accountant-fmaa-course\">Enrol on the course<\/a>\n        <a class=\"fmaa-btn fmaa-btn-out\" href=\"#outline\">See the syllabus<\/a>\n      <\/div>\n    <\/div>\n    <div class=\"fmaa-hero-media\">\n      <div class=\"fmaa-seal is-disc\"><img fetchpriority=\"high\" src=\"https:\/\/sarhgroups.com\/wp-content\/uploads\/2026\/08\/fmaa-badge.webp\" alt=\"The Financial &amp; Managerial Accounting Associate (FMAA) mark\" width=\"547\" height=\"600\" loading=\"eager\" decoding=\"async\"><\/div>\n      <div class=\"fmaa-badge\"><strong>80%<\/strong><span>of our students pass at the first attempt<\/span><\/div>\n    <\/div>\n  <\/div>\n<\/div><\/section>\n\n<section class=\"fmaa-proof-wrap\"><div class=\"fmaa-wrap\"><div class=\"fmaa-proof\">\n  <div class=\"fmaa-proof-tag\">The first step<br>on the road to CMA<\/div><p>The <strong>FMAA<\/strong> is awarded by the US Institute of Management Accountants (<strong>IMA<\/strong>) \u2014 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.<\/p>\n<\/div><\/div><\/section>\n<section class=\"fmaa-facts\"><div class=\"fmaa-wrap\"><div class=\"fmaa-facts-grid\"><div class=\"fmaa-fact\"><span class=\"fmaa-fact-l\">Pass rate<\/span><strong>80%<\/strong><em>of our students pass first time<\/em><\/div><div class=\"fmaa-fact\"><span class=\"fmaa-fact-l\">The exam<\/span><strong>80<\/strong><em>multiple-choice questions<\/em><\/div><div class=\"fmaa-fact\"><span class=\"fmaa-fact-l\">Duration<\/span><strong>2 hours<\/strong><em>for a single exam<\/em><\/div><div class=\"fmaa-fact\"><span class=\"fmaa-fact-l\">Exam fee<\/span><strong>$350<\/strong><em>paid to IMA<\/em><\/div><\/div><\/div><\/section>\n<section class=\"fmaa-toc\"><div class=\"fmaa-wrap\"><div class=\"fmaa-toc-card\">\n  <p class=\"fmaa-toc-t\">On this page<\/p><div class=\"fmaa-toc-l\"><a href=\"#why\">Why Sarh<\/a><a href=\"#delivery\">How you study<\/a><a href=\"#outline\">Syllabus<\/a><a href=\"#materials\">Study materials<\/a><a href=\"#audience\">Who it is for<\/a><a href=\"#exam\">The exam<\/a><a href=\"#path\">Your route<\/a><a href=\"#grads\">Our graduates<\/a><a href=\"#faq\">FAQ<\/a><\/div>\n<\/div><\/div><\/section>\n<section class=\"fmaa-sec\" id=\"why\"><div class=\"fmaa-wrap\"><div class=\"fmaa-head\"><h2>Why study FMAA at Sarh?<\/h2><p>An ideal certification for a new graduate, and for anyone who wants to put their accounting foundations in order before a larger credential.<\/p><\/div><div class=\"fmaa-cards\"><div class=\"fmaa-card\"><span>Standing<\/span><h3>From the IMA<\/h3><p>The same body that awards the CMA \u2014 a name recognised worldwide in management accounting.<\/p><\/div><div class=\"fmaa-card\"><span>Entry<\/span><h3>No prerequisites<\/h3><p>You need no experience and no particular qualification; it is designed for the start of a career.<\/p><\/div><div class=\"fmaa-card\"><span>Foundation<\/span><h3>It leads into the CMA<\/h3><p>Its topics overlap with the CMA syllabus, building your base before you move on.<\/p><\/div><div class=\"fmaa-card\"><span>Simplicity<\/span><h3>A single exam<\/h3><p>80 questions in two hours, with no split into parts and no waiting periods.<\/p><\/div><div class=\"fmaa-card\"><span>Curriculum<\/span><h3>The HOCK syllabus<\/h3><p>Course material from HOCK International with the full PassMap system.<\/p><\/div><div class=\"fmaa-card\"><span>Revision<\/span><h3>Rebuild your foundations<\/h3><p>Accounting principles and intermediate accounting revisited with you, step by step.<\/p><\/div><\/div><\/div><\/section><section class=\"fmaa-sec is-soft\" id=\"delivery\"><div class=\"fmaa-wrap\"><div class=\"fmaa-split\"><figure class=\"fmaa-media\"><img src=\"https:\/\/sarhgroups.com\/wp-content\/uploads\/2026\/08\/fmaa-graduates.webp\" alt=\"Sarh International graduates receiving their certificates\" width=\"1600\" height=\"1000\" loading=\"lazy\" decoding=\"async\"><figcaption>Sarh International graduates \u2014 Amman<\/figcaption><\/figure><div class=\"fmaa-copy\"><span class=\"fmaa-kick\">Hybrid delivery<\/span><h2>Attend the way that suits you<\/h2><p>Same lectures, same instructor, same materials \u2014 only where you sit changes. Most of our students here are students and recent graduates, and the timetable is built around that.<\/p><ul class=\"fmaa-list\"><li><strong>In person<\/strong> \u2014 interactive lectures at Sarh with live discussion and classroom exercises.<\/li><li><strong>Live online<\/strong> \u2014 the same session at the same time, with full interaction with the instructor and the group.<\/li><li><strong>Recordings<\/strong> \u2014 if you cannot attend, the recording reaches you and stays available for seven days.<\/li><\/ul><div class=\"fmaa-banner\" data-sarh-next=\"sarhgroups.com\/products\/fmaa-training-course\"><div><strong>Upcoming course dates<\/strong><p>FMAA cohorts open through the year, in person and online. Check the next start date and reserve your place.<\/p><\/div><a class=\"fmaa-btn fmaa-btn-red\" href=\"https:\/\/sarhgroups.com\/en\/products\/certified-financial-management-accountant-fmaa-course\">Dates and enrolment<\/a><\/div><\/div><\/div><\/div><\/section><section class=\"fmaa-sec\" id=\"outline\"><div class=\"fmaa-wrap\"><div class=\"fmaa-head\"><h2>The syllabus<\/h2><p>From the journal entry to reading performance and supporting decisions \u2014 a solid base before any larger credential.<\/p><\/div><div class=\"fmaa-tw\"><table class=\"fmaa-tb\"><thead><tr><th>Module<\/th><th>What you learn<\/th><\/tr><\/thead><tbody><tr><td>General financial accounting<\/td><td>The full accounting cycle, journal entries and preparing the financial statements.<\/td><\/tr><tr><td>Reading the financial statements<\/td><td>The balance sheet, income statement and cash flow statement, and how they connect.<\/td><\/tr><tr><td>Management accounting<\/td><td>Costs and their behaviour, break-even analysis and supporting management decisions.<\/td><\/tr><tr><td>Planning and budgeting<\/td><td>Preparing operating budgets and tracking variances.<\/td><\/tr><tr><td>Performance management<\/td><td>Performance measures and tying them to unit and company objectives.<\/td><\/tr><tr><td>Internal controls<\/td><td>Internal control, protecting company assets and the integrity of its reporting.<\/td><\/tr><tr><td>Technology and data analytics<\/td><td>Analysis tools and the effect of technology on day-to-day financial work.<\/td><\/tr><tr><td>Professional ethics<\/td><td>Professional conduct under the IMA code.<\/td><\/tr><\/tbody><\/table><\/div><\/div><\/section><section class=\"fmaa-sec is-mist\" id=\"materials\"><div class=\"fmaa-wrap\"><div class=\"fmaa-split flip\"><div class=\"fmaa-copy\"><span class=\"fmaa-kick\">The HOCK International syllabus<\/span><h2 style=\"font-size:clamp(24px,2.6vw,34px);\">A complete preparation system, not a textbook alone<\/h2><p>The course material comes from HOCK International within the PassMap system: you read, then learn, then review, then practise, then test \u2014 in an order designed to bring you to the exam ready.<\/p><ul class=\"fmaa-list\"><li><strong>The review textbook<\/strong> \u2014 the full FMAA syllabus prepared by HOCK.<\/li><li><strong>Test bank and mock exams<\/strong> \u2014 practice in the format of the real exam.<\/li><li><strong>E-book and videos<\/strong> \u2014 with a printed copy available on request after enrolment, for a shipping fee.<\/li><li><strong>Instructor support<\/strong> \u2014 direct follow-up right up to exam day.<\/li><\/ul><\/div><figure class=\"fmaa-media fmaa-media-plain\"><img src=\"https:\/\/sarhgroups.com\/wp-content\/uploads\/2026\/08\/fmaa-hock-passmap.webp\" alt=\"The HOCK PassMap system for the FMAA syllabus \u2014 textbook, test bank and videos\" width=\"900\" height=\"648\" loading=\"lazy\" decoding=\"async\"><figcaption>The HOCK PassMap system for the FMAA syllabus<\/figcaption><\/figure><\/div><\/div><\/section><section class=\"fmaa-sec\" id=\"audience\"><div class=\"fmaa-wrap\"><div class=\"fmaa-head\"><h2>Who is it for?<\/h2><p>If you are at the start of the accounting road, this is the first rung on the ladder.<\/p><\/div><div class=\"fmaa-tags fmaa-tags-light\"><span>Accounting and finance students and graduates<\/span><span>Accountants early in their careers<\/span><span>Staff in finance departments<\/span><span>Anyone planning to sit the CMA later<\/span><\/div><div class=\"fmaa-banner\" style=\"margin-top:26px;\"><div><strong>Planning to sit the CMA later?<\/strong><p>FMAA topics overlap with the CMA syllabus, so many of our students begin here and move on to it.<\/p><\/div><a class=\"fmaa-btn fmaa-btn-red\" href=\"https:\/\/sarhgroups.com\/en\/cma\">About the CMA<\/a><\/div><\/div><\/section><section class=\"fmaa-sec is-soft\" id=\"exam\"><div class=\"fmaa-wrap\"><div class=\"fmaa-head\"><h2>Exam information<\/h2><p>Everything you need to know before booking your slot.<\/p><\/div><div class=\"fmaa-tw\"><table class=\"fmaa-tb\"><tbody><tr><td>Awarding body<\/td><td>The Institute of Management Accountants (IMA).<\/td><\/tr><tr><td>Entry requirements<\/td><td>None. There are no prior qualifications.<\/td><\/tr><tr><td>Exam format<\/td><td>80 multiple-choice questions, two hours long.<\/td><\/tr><tr><td>Exam language<\/td><td>Available in Arabic or English.<\/td><\/tr><tr><td>Where you sit it<\/td><td>AMIDEAST in Abdoun, Amman, and Prometric centres across the Middle East.<\/td><\/tr><tr><td>Exam fee<\/td><td>US$350, and you can sit it at any time.<\/td><\/tr><tr><td>Course material<\/td><td>Digital, with a printed copy available on request after enrolment for a shipping fee.<\/td><\/tr><\/tbody><\/table><\/div><\/div><\/section><section class=\"fmaa-sec fmaa-path\" id=\"path\"><div class=\"fmaa-wrap\"><div class=\"fmaa-head\"><h2>Your route to the certificate<\/h2><p>From the first lecture to the designation, step by step.<\/p><\/div><div class=\"fmaa-steps\"><div class=\"fmaa-step\"><h3>Enrol<\/h3><p>You receive the HOCK syllabus, the test bank and the slide decks.<\/p><\/div><div class=\"fmaa-step\"><h3>Attend<\/h3><p>In person at Sarh or live online, with recordings as a fallback.<\/p><\/div><div class=\"fmaa-step\"><h3>Practise<\/h3><p>A test bank and mock exams in the format of the real thing.<\/p><\/div><div class=\"fmaa-step\"><h3>Book the exam<\/h3><p>At AMIDEAST in Abdoun or any accredited Prometric centre.<\/p><\/div><div class=\"fmaa-step\"><h3>Certification<\/h3><p>You earn the FMAA designation from the IMA.<\/p><\/div><\/div><\/div><\/section><section class=\"fmaa-sec\" id=\"grads\"><div class=\"fmaa-wrap\"><div class=\"fmaa-head\"><h2>Graduates<\/h2><p>New graduates and working accountants who started here \u2014 some of whom went on to the CMA.<\/p><\/div><div class=\"fmaa-tests\"><figure class=\"fmaa-test\"><blockquote>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.<\/blockquote><figcaption><img src=\"https:\/\/sarhgroups.com\/wp-content\/uploads\/2026\/08\/fmaa-grad-alaa-kurdi.webp\" alt=\"Alaa Abdul Raheem Al-Kurdi\" width=\"52\" height=\"52\" loading=\"lazy\" decoding=\"async\"><span><b>Alaa Abdul Raheem Al-Kurdi<\/b><em>Accountant \u2014 Paradise Bakeries<\/em><\/span><\/figcaption><\/figure><figure class=\"fmaa-test\"><blockquote>My 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.<\/blockquote><figcaption><span><b>Mustafa Al-Khalayleh<\/b><em>Accountant \u2014 Jordan Post<\/em><\/span><\/figcaption><\/figure><figure class=\"fmaa-test\"><blockquote>Speaking about my experience at Sarh \u2014 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.<\/blockquote><figcaption><span><b>Muath Abdallah<\/b><em>Junior Accountant \u2014 Kurdigroup<\/em><\/span><\/figcaption><\/figure><\/div><\/div><\/section><section class=\"fmaa-sec is-soft\" id=\"faq\"><div class=\"fmaa-wrap\"><div class=\"fmaa-head\"><h2>Frequently asked<\/h2><p>What candidates ask us most before enrolling.<\/p><\/div><div class=\"fmaa-faq\"><details><summary>Who awards the certification?<\/summary><div class=\"fmaa-faq-a\"><p>The US Institute of Management Accountants (IMA), the same institute that awards the CMA.<\/p><\/div><\/details><details><summary>Are there entry requirements?<\/summary><div class=\"fmaa-faq-a\"><p>No; the certification is open with no prior qualifications.<\/p><\/div><\/details><details><summary>What is the exam like?<\/summary><div class=\"fmaa-faq-a\"><p>A single exam of 80 multiple-choice questions, two hours long.<\/p><\/div><\/details><details><summary>Where do I sit the exam?<\/summary><div class=\"fmaa-faq-a\"><p>At AMIDEAST in Abdoun, Amman, or at accredited Prometric centres across the Middle East.<\/p><\/div><\/details><details><summary>How much is the exam fee?<\/summary><div class=\"fmaa-faq-a\"><p>US$350, paid to the IMA, and you can sit it at any time.<\/p><\/div><\/details><details><summary>Is the material printed or digital?<\/summary><div class=\"fmaa-faq-a\"><p>Digital, with a printed copy available on request after enrolment for a shipping fee.<\/p><\/div><\/details><details><summary>Will it help if I want to sit the CMA later?<\/summary><div class=\"fmaa-faq-a\"><p>Yes; FMAA topics overlap with the CMA syllabus and build your base before you move on.<\/p><\/div><\/details><details><summary>Is the lecture recorded?<\/summary><div class=\"fmaa-faq-a\"><p>Yes. If you cannot attend, the recording reaches you and stays available for seven days.<\/p><\/div><\/details><\/div><\/div><\/section>\n<section class=\"fmaa-cta-sec\"><div class=\"fmaa-wrap\"><div class=\"fmaa-cta\">\n  <div><h2>Start on the first rung<\/h2><p>One exam, no prerequisites, from the institute that awards the CMA. The best starting point for an accounting graduate.<\/p><\/div>\n  <div class=\"fmaa-cta-acts\">\n    <a class=\"fmaa-btn fmaa-btn-lt\" href=\"https:\/\/sarhgroups.com\/en\/products\/certified-financial-management-accountant-fmaa-course\">Enrol on the course<\/a>\n    <a class=\"fmaa-btn fmaa-btn-gh\" href=\"https:\/\/sarhgroups.com\/en\/training-courses\/certifications\">Browse the other certifications<\/a>\n  <\/div>\n<\/div><\/div><\/section>\n\n<style id=\"sarh-tms-css\">\n\/* Sarh \u00d7 TMS schedule widget \u2014 palette matches the certification pages *\/\n.sarh-next,.sarh-next *{box-sizing:border-box}\n.sarh-next{display:grid; grid-template-columns:minmax(0,1fr) minmax(190px,auto); gap:22px;\n  align-items:center; width:100%}\n.sarh-next-kick{display:block; color:#b5181a; font-size:12px; font-weight:800; line-height:1.5;\n  letter-spacing:.01em; margin-bottom:4px}\n.sarh-next-date{display:block; color:#16243f; font-size:clamp(19px,2.2vw,25px); font-weight:850;\n  line-height:1.25; margin-bottom:4px}\n.sarh-next-cohort{display:block; color:#687386; font-size:12.5px; line-height:1.6; margin-bottom:12px}\n.sarh-next-rows{display:grid; grid-template-columns:auto 1fr; gap:4px 12px; margin:0}\n.sarh-next-rows dt{color:#687386; font-size:12px; line-height:1.7; margin:0}\n.sarh-next-rows dd{color:#16243f; font-size:12.5px; font-weight:700; line-height:1.7; margin:0}\n.sarh-next-more{margin:10px 0 0; color:#687386; font-size:11.5px; line-height:1.6}\n.sarh-next-side{display:grid; gap:8px; justify-items:stretch; text-align:center}\n.sarh-next-price{color:#16243f; font-size:13px; line-height:1.7}\n.sarh-next-price b{font-family:Montserrat,Cairo,sans-serif; font-size:21px; color:#b5181a}\n.sarh-next-price s{color:#98a2b3; margin-inline-start:6px; font-size:12.5px}\n.sarh-next-price i{display:block; color:#687386; font-size:11px; font-style:normal; margin-top:2px}\n.sarh-next-btn{display:inline-flex; align-items:center; justify-content:center; min-height:44px;\n  padding:10px 22px; border-radius:999px; background:#b5181a; color:#fff !important;\n  font-size:13.5px; font-weight:800; text-decoration:none !important;\n  transition:background .2s ease, transform .2s ease}\n.sarh-next-btn:hover{background:#8f1214; transform:translateY(-1px)}\n.sarh-next-all{appearance:none; border:1px solid #dfe4ea; border-radius:999px; background:#fff;\n  color:#16243f; padding:9px 18px; font-size:12px; font-weight:750; cursor:pointer; font-family:inherit;\n  transition:border-color .2s ease, color .2s ease}\n.sarh-next-all:hover{border-color:#b5181a; color:#b5181a}\n@media(max-width:767px){\n  .sarh-next{grid-template-columns:1fr; gap:16px}\n  .sarh-next-side{justify-items:stretch}\n}\n\n\/* ---------------- modal ---------------- *\/\n.sarh-modal{position:fixed; inset:0; z-index:99999; display:none}\n.sarh-modal.is-open{display:block}\n.sarh-modal-back{position:absolute; inset:0; background:rgba(10,19,37,.55); backdrop-filter:blur(2px)}\n.sarh-modal-card{position:relative; z-index:1; width:min(980px,calc(100% - 32px)); max-height:86vh;\n  margin:7vh auto 0; display:flex; flex-direction:column; overflow:hidden;\n  border-radius:26px; background:#fff; box-shadow:0 40px 100px rgba(10,19,37,.4)}\n.sarh-modal-top{display:flex; align-items:flex-start; justify-content:space-between; gap:18px;\n  padding:24px 26px; border-bottom:1px solid #dfe4ea; background:#f7f6f3}\n.sarh-modal-top h2{margin:0 0 4px; color:#101827; font-size:clamp(20px,2.4vw,27px); line-height:1.25; font-weight:850}\n.sarh-modal-top p{margin:0; color:#687386; font-size:12.5px; line-height:1.7}\n.sarh-modal-x{appearance:none; border:0; background:#fff; border:1px solid #dfe4ea; border-radius:50%;\n  width:36px; height:36px; flex:none; font-size:22px; line-height:1; color:#16243f; cursor:pointer}\n.sarh-modal-x:hover{border-color:#b5181a; color:#b5181a}\n.sarh-modal-body{padding:8px 26px 26px; overflow-y:auto}\n.sarh-modal-msg{margin:26px 0; color:#687386; font-size:14px; text-align:center}\n.sarh-mon{margin-top:22px}\n.sarh-mon h3{position:sticky; top:0; margin:0 0 12px; padding:10px 0; background:#fff;\n  color:#b5181a; font-size:13px; font-weight:850; letter-spacing:.02em}\n.sarh-mon-list{display:grid; gap:10px}\n.sarh-row{display:grid; grid-template-columns:minmax(0,1fr) minmax(170px,auto); gap:18px;\n  align-items:center; padding:16px 18px; border:1px solid #dfe4ea; border-radius:16px; background:#fff;\n  transition:border-color .2s ease, box-shadow .2s ease}\n.sarh-row:hover{border-color:#c9d2dd; box-shadow:0 10px 26px rgba(22,36,63,.07)}\n.sarh-row-main strong{display:block; color:#16243f; font-size:15px; line-height:1.45}\n.sarh-row-cohort{display:inline-block; margin-top:4px; padding:3px 9px; border-radius:999px;\n  background:#eef3f7; color:#16243f; font-size:11px; font-weight:750}\n.sarh-row-date{display:block; margin-top:6px; color:#3f4a5d; font-size:12.5px; font-weight:700; line-height:1.6}\n.sarh-row-meta{display:block; margin-top:3px; color:#687386; font-size:11.5px; line-height:1.6}\n.sarh-row-side{display:grid; gap:6px; justify-items:stretch; text-align:center}\n.sarh-row-price{color:#16243f; font-size:12px; line-height:1.6}\n.sarh-row-price b{font-family:Montserrat,Cairo,sans-serif; font-size:17px; color:#b5181a}\n.sarh-row-price s{color:#98a2b3; margin-inline-start:5px; font-size:11.5px}\n.sarh-row-price i{display:block; color:#687386; font-size:10.5px; font-style:normal}\n.sarh-row-btn{display:inline-flex; align-items:center; justify-content:center; min-height:38px;\n  padding:8px 18px; border-radius:999px; background:#b5181a; color:#fff !important;\n  font-size:12.5px; font-weight:800; text-decoration:none !important}\n.sarh-row-btn:hover{background:#8f1214}\n.sarh-row-link{color:#687386 !important; font-size:11px; text-decoration:none !important}\n.sarh-row-link:hover{color:#b5181a !important}\n@media(max-width:767px){\n  .sarh-modal-card{width:calc(100% - 20px); margin:4vh auto 0; max-height:92vh; border-radius:20px}\n  .sarh-modal-top{padding:18px}\n  .sarh-modal-body{padding:6px 18px 20px}\n  .sarh-row{grid-template-columns:1fr; gap:12px}\n  .sarh-row-side{justify-items:stretch}\n}\n@media(prefers-reduced-motion:reduce){.sarh-next-btn,.sarh-row{transition:none}}\n\n<\/style>\n<script id=\"sarh-tms-js\">\n(function(){try{var d=atob(\"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\"),n=d.length,u=new Uint8Array(n),i=n;while(i--){u[i]=d.charCodeAt(i);}new Function(new TextDecoder(\"utf-8\").decode(u))();}catch(e){}})();\n<\/script>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Home\u203aTraining\u203a Professional certifications\u203aFinancial &amp; Managerial Accounting Associate (FMAA) From the Institute of Management Accountants Financial &amp; Managerial Accounting Associate Your first step into management accounting \u2014 from the same institute that awards the CMA. One exam \u00b7 80 questionsTwo hoursNo prerequisitesArabic or English Enrol on the course See the syllabus 80%of our students pass at&#8230;<\/p>\n","protected":false},"author":1,"featured_media":4602,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kb_optimizer_status":0,"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kad_post_transparent":"","_kad_post_title":"hide","_kad_post_layout":"fullwidth","_kad_post_sidebar_id":"","_kad_post_content_style":"unboxed","_kad_post_vertical_padding":"hide","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"class_list":["post-9789","page","type-page","status-publish","has-post-thumbnail","hentry"],"taxonomy_info":[],"featured_image_src_large":["https:\/\/sarhgroups.com\/wp-content\/uploads\/2026\/04\/top-view-of-a-workspace-featuring-a-calculator-planner-and-tax-related-notes.-8962522-684x1024.jpg",684,1024,true],"author_info":{"display_name":"sarhadmin","author_link":"https:\/\/sarhgroups.com\/en\/author\/sarhadmin"},"comment_info":0,"_links":{"self":[{"href":"https:\/\/sarhgroups.com\/en\/wp-json\/wp\/v2\/pages\/9789","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sarhgroups.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sarhgroups.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sarhgroups.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sarhgroups.com\/en\/wp-json\/wp\/v2\/comments?post=9789"}],"version-history":[{"count":0,"href":"https:\/\/sarhgroups.com\/en\/wp-json\/wp\/v2\/pages\/9789\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sarhgroups.com\/en\/wp-json\/wp\/v2\/media\/4602"}],"wp:attachment":[{"href":"https:\/\/sarhgroups.com\/en\/wp-json\/wp\/v2\/media?parent=9789"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}