Examination Content
The content of certification examinations is specified by the respective governing boards with lists
of topics to be tested. In the Gleim review manuals – CIA Review, CMA Review, CPA Review, and EA Review – the material tested is divided into subtopics we call study units. A study unit is a more manageable undertaking than an overall part of each exam. The listings of study units on pages 14,
16, and 18 provide an overview of the content of these exams.
CIA CMA CPA
Sponsoring Organization Institute of Internal Auditors Institute of Management Accountants American Institute of
247 Maitland Avenue 10 Paragon Drive Certified Public Accountants
Altamonte Springs, FL 32701 Montvale, NJ 07645-1718 Harborside Financial Center
(407) 937-1100 (201) 573-9000 201 Plaza Three
www.theiia.org (800) 638-4427 Jersey City, NJ 07311-3881
www.imanet.org (201) 938-3750
www.aicpa.org
Passing Score 75% 70% 75%
Average Pass Rate by
Exam Part 35%-40% 55% 40%-45%
Cost $380 (50% student discount) $460 (50% student discount; $500-$800 (varies by state)
requires IMA membership)
Year Examination Was
First Administered 1974 1972 1917
Major Exam Sections
and Length I. Internal Audit Role in 1. Business Analysis 1. Business Environment &
Governance, Risk, and (3 hours) Concepts (2-1/2 hours)
Control (3-1/2 hours)
II. Conducting the Internal 2. Management Accounting and 2. Auditing & Attestation
Audit Engagement Reporting (4 hours) (4-1/2 hours)
(3-1/2 hours)
III. Business Analysis and 3. Strategic Management 3. Regulation (3 hours)
Information Technology (3 hours)
(3-1/2 hours)
IV. Business Management 4. Business Applications 4. Financial Accounting &
Skills (3-1/2 hours) (3 hours) Reporting (4 hours)
Length of Exam 14 hours 13 hours 14 hours
When Administered Mid-May and Mid-Nov On Demand Jan-Feb Apr-May
July-Aug Oct-Nov