2014年通过CMA考试后的权利与职责

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Rights & Responsibilities of CMA

注册管理会计师的权利和职责

The maintenance of your certification is contingent upon fulfillment of the following obligations:

要保持认证的有效性，您必须履行下列义务：

Continuing Education  - To keep your certificate in good standing, CMAs must complete at least 30 hours of continuing professional education each year after completion of the CMA examination. The 30 hours must include at least two hours on Ethics.

继续教育--为了保持证书的有效性，注册管理会计师在注册管理会计师考试完成之后，每年必须完成至少30小时的继续职业教育，其中包括至少两个小时的职业道德教育。

Standards of Ethical Conduct  - CMAs must comply with IMA’s Statement of Ethical Professional Practice

职业道德行为标准--注册管理会计师须遵守美国管理会计师协会制定的《职业道德守则公告》。

Annual Fee - CMAs are required to maintain membership in the IMA and pay the annual CMA Maintenance Fee.

年费--注册管理会计师需缴纳年费以保持其美国管理会计师协会的会员资格。

Local Law Compliance - CMAs are required to comply with all applicable local laws concerning the offering of accounting services to the general public.

遵守当地法律--注册管理会计师需遵守所有适用的有关向公众提供财会服务的地方法律。