As you know, financial accounting differs in many ways from managerial accounting. The website of the Institute of Management Accountants (IMA) at http://www.imanet.org/ provides an overview of the Certified Management Accountant (CMA) designation. (See the CMA Certification link on the home page.) The website of the American Institute of Public Accountants (AICPA) at http://www.aicpa.org provides an overview of the Certified Public Accountant (CPA) designation. (Access the overview at http://www.aicpa.org/BECOMEACPA/Pages/ BecomeaCPA.aspx.) Review the information provided on these two websites. Then, write a paragraph or two (at least 200 words) that: Compare and contrast these two professional designations (that is, the CMA and CPA).