Bridgette is a managerial accountant at the Middle Peninsula Manufacturing Company. Recently, Bridgette received a Certified Management Accountant (CMA) certification. To receive the certification, Bridgette was required to attend classes and she had to pass a rigorous examination and maintain continuing professional education now and as designated in the future. To prepare for theexam, Bridgette focused on managerial accounting topics, economic topics, and business finance topics. The exam permits Bridgette to earn a competitive salary and to obtain a promotion to a

higherminuslevel

position within the company. Which of the following is the name of the regulatory body that issues the Certified Management Accountant (CMA) certification?

The Federal Reserve Board

B.

Institute of Management Accountants (IMA)

C.

SarbanesminusOxley

Act of 2002

D.

International Financial Reporting Standards (IFRS)

E.

U. S. Securities and Exchange Commission