Professional certifications are issued by the American Institute of Certified Public Accountants (AICPA), the Institute of Management Accountants (IMA), The Chartered Institute of Management Accountants (CIMA), and the Society of Management Accountants in Canada (CMA-Canada), among other professional accounting organizations. The Certificate in Management Accounting (CMA) is issued by the

a. CIMA

b. IMA

c. CMA-Canada

d. AICPA