A CMA is an accountant who holds a Certified Management Accountant certification.
Source: Institute of Management Accountants, https://www.imanet.org/ima-certifications/cma-certification
To become a CMA:
Source: Institute of Management Accountants, https://www.imanet.org/en/IMA-Certifications/CMA-Certification
The CMA certification indicates advanced abilities in financial accounting, enterprise finance, and strategic planning. Professionals with the CMA certification typically occupy senior or management-level roles in corporate accounting or finance departments. Some reach the top positions in the accounting profession to work as financial controllers and chief financial officers (CFOs).
Source: Accounting.com, https://www.accounting.com/certifications/certified-management-accountant/#:~:text=The%20certified%20management%20accountant%20(CMA,corporate%20accounting%20or%20finance%20departments.