The Graduate Member (GMA) Program

Minimum Entry Requirement - High School Certificate (or equivelent)

This program is available to those satisfactorily passing a University entrance examination of a particular country (e.g. SATs, International Baccalaureates; Advanced Levels; TERs etc.). The program consists of 16-units undertaken via four stages of study, and is equivalent to an undergraduate degree in accountancy. Details of this 16-subject program are provided below. Students successfully completing this program are awarded a Certificate in Business Administration (Accounting) from the Global Business School, and may describe themselves as a Graduate Management Accountant (GMA) of the ICMA. Those having 3 years relevant experience can apply to the ICMA for Associate Management Accountant (AMA) status.

There are four stages in the Graduate Member programme, each stage requiring the passing of four subjects. A detailed list of the subjects is provided in the Figures below, which also shows the articulation process with each stage leading naturally to the next one, and building on what has been learnt in previous stages.

Stage 4 of the graduate program consists of the totality of the subjects in the Graduate Conversion Program. These subjects may be undertaken directly (without completing Stage 1 to 3) by holders of degrees or professional qualifications in disciplines other than accounting.

Students completing the Graduate Member programme become Graduate Members of the ICMA, and could apply for Associate membership once they have acquired the 3 years experience levels required by the Institute

Students who have partially completed programmes at universities, recognised professional bodies and other educational and training establishments may apply for credit, on a subject-by-subject basis. Further, it is one of the objectives of the Institute to accredit Graduate Conversion Programmes offered to non-accountants to convert to accountancy at recognised universities and educational bodies. Holders of Graduate Diplomas in Accounting and above, will be thus eligible for Graduate membership in the Institute.

The Institute's own Graduate Conversion Programme, consists of the four subjects of Stage 4 in Figure above, taught at a University 4th Year (Honours/Graduate Diploma) level.