The certWhich of the following statements is incorrect?

Management accounting focuses mainly on the internal user.

Reports produced using management accounting must follow

GAAP.

The practice of management accounting is fairly flexible.

The information gathered from management accounting is not

required by law.

Time Running:

Question $2$

The Certified Management Accountant $($CMA$)$ certification:

signifies someone specializing in tax accounting

requires an associate's degree and four years of work experience

includes a two$-$part exam, education requirements, and a work

experience requirement

is offered to managers who take special courses in accounting