In the United States, the profession of accounting includes Certified Management Accountants (CMAs). A CMA is granted a certificate from the Institute of Management Accountants (IMA), provided that the candidate passed a rigorous examination of four parts and met practical experience requirements. A CMA generally provides their services directly to their employers rather than to the public. A CMA may also provide services to the public, but to an much lesser extent than a Certified Public Accountant (CPA).