CMA Coach CMA Part 2

CMA Exam Part 2 is similar in format and length to CMA Exam Part 1, but that is where the similarities end. Covering an entirely different set of subject matter, Part 2 of the CMA exam needs its own CMA study guide, materials, and practice.

The first thing you need to know is that you should study for each part of the CMA exam for at least 16 weeks. You don’t need to study for them together, since you won’t take them at the same time.

Many people also wonder if they have to take the CMA exam parts in sequence. You don’t. You can take them out of order. In fact, many people choose to take part 2 first. That’s exactly what I did.

However you schedule it out, know that CMA Exam Part 2 is going to require an earnest effort. If you’re ready to tackle it, let’s begin.

Originally published in 2012, this article was updated and republished on January 25, 2021.

CMA Part 2 Syllabus

CMA Part 2 Syllabus

CMA part 2 syllabus covers six topic areas. These are:

  1. Financial statement analysis, which accounts for 20% of your exam score.
  2. Corporate finance, which accounts for 20% of your exam score.
  3. Decisions analysis, which accounts for 25% of your exam score.
  4. Risk management, which accounts for 10% of your exam score.
  5. Investment decision, which accounts for 10% of your exam score.
  6. Professional ethics, which accounts for 15% of your exam score.

Both the exam questions and essay questions will relate to these subject areas. The percentages are weighted calculations based on your actual number of right answers.

It’s important that you take each section seriously and dedicate study time to learning the content you’ll be tested on.

Most CMA candidates use a review course to learn the content through a combination of videos, audio lectures, and textbooks. A complete CMA review course also includes a study plan, practice exams, and coaching to keep you on track.

Some people find it helpful to start with the big picture and work down into the specifics. Read on for more detail on each section of the CMA Exam Part 2.

CMA Exam Part 2 Content: Strategic Financial Management

CMA Part 2 Content

Certified Management Accountants are often tapped for high-power roles that require strategic financial decision making. Part 2 of the CMA Exam ensures that people with this certification actually have that skill.

Applying financial knowledge, thinking critically, and displaying managerial aptitude are all important for this part of the CMA Exam.

Here is more info on what each section of Part 2 is about. The percentages show the relative weight given to each section in the exam for your final score.

A. Financial Statement Analysis – 20%

This section of the exam will test a lot of practical skills for analyzing the financial health of a business. You’ll need a solid grasp of financial statements and financial ratios, and all the factors that go into profitability analysis.

There will also be some content relating to reporting currency, functional currency, and foreign currency transactions.

  • Basic Financial Statement Analysis

    • Common size financial statements
    • Common base year financial statements
  • Financial Ratios

    • Liquidity
    • Leverage
    • Activity
    • Profitability
    • Marketing
  • Profitability Analysis

    • Income measure analysis
    • Revenue analysis
    • Cost of sales analysis
    • Expense analysis
    • Variation analysis
  • Special Issues

    • Impact of foreign operations
    • Effects of changing prices and inflation
    • Impact of changes in accounting treatment
    • Accounting and economic concepts of value and income
    • Earnings equality

B. Corporate Finance – 20%

This is the section of the test that will require you to use models (like a Capital Asset Pricing Models), interest structures, and bond sensitivity. It deals with managing a corporation’s financial investments as well raising capital.

You need to distinguish between different kinds of risk as well as assess relationships between risk and return. It will be important to apply an understanding of risk types like market, political, credit, systematic/unsystematic, industry and more.

This section also deals with financial markets, including Initial Public Offering (IPO), investment banks, and restructuring through mergers and acquisitions.

  • Risk and return

    • Calculation return
    • Types of risk
    • Relationship between risk and return
  • Long-term financial management

    • Term structure of interest rates
    • Types of financial instruments
    • Cost of capital
    • Valuation of financial instruments
  • Raising Capital

    • Financial markets and regulations
    • Market efficiency
    • Financial institutions
    • Initial and secondary public offerings
    • Dividend policy and share repurchases
    • Lease financing
  • Working Capital Management

    • Working capital terminology
    • Cash management
    • Marketable securities management
    • Accounts receivable management
    • Inventory management
    • Types of short term credit
    • Short term credit management
  • Corporate restructuring

    • Mergers and acquisitions
    • Other forms of restructuring
    • International finance
    • Fixed, flexible and floating exchange rates
    • Managing transaction exposure
    • Financing international trade

C. Decision Analysis – 25%

When dealing with decision analysis content, you’ll encounter questions about costs, pricing, profit margins. These factors combine with market forces, productivity, and product life cycle.

As a CMA, you’ll need to synthesize all of this information to make strategic judgements. You’ll project pricing for goods and services, and how that pricing is impacted by supply and demand.

Questions will also require that you understand value added and non-value added cost, engineering, operating income per unit, and more.

  • Cost/volume/profit analysis

    • Breakeven analysis
    • Profit performance and alternative operating levels
    • Analysis of multiple products
  • Marginal analysis

    • Sunk costs, opportunity costs, and other related concepts
    • Marginal costs and marginal revenue
    • Special orders and pricing
    • Make vs. buy
    • Sell or process further
    • Add or drop a segment
    • Capacity considerations
  • Pricing

    • Pricing methodologies
    • Target costing
    • Elasticity of demand
    • Product life-cycle considerations
    • Market structure considerations

D. Risk Management – 10%

Managing risk is often a key part of a CMA’s role in a company. This part of the exam will address risk-related concepts and practices. You will need not only to define the types of risk but to describe the elements of each type.

Then, taking it further, test questions will require you to apply strategies for responding to or managing risk. This part of the test deals with Enterprise Risk Management (ERM), which you need to understand in-depth. Lastly, you may need to express the role of corporate governance in managing risk.

  • Enterprise Risk

    • Types of risk
    • Risk identification and assessment
    • Risk mitigation strategies
    • Managing risk

E. Investment Decision – 10%

A Certified Management Accountant is often hired as CFO or controller, jobs that require them to oversee capital budgeting. This part of the CMA exam deals with everything from risk analysis for capital investments to cash flow analyses.

It will be important that you understand and can calculate things like pre-tax and post-tax cash flows (in regard to investments in capital projects), the factors that impact discount rates and payment values. You will want to be familiar with Net Present Value (NPV) and Internal Rate of Return (IRR).

  • Capital budgeting process

    • Stages of capital budgeting
    • Incremental cash flows
    • Income tax considerations
    • Evaluating uncertainty
  • Capital investment analysis methods

    • Net present values
    • Internal rate of return
    • Payback
    • Comparison of investment analysis methods

F. Professional Ethics – 15%

The IMA has a Statement of Ethical Professionals that any CMA must know and comply with. This is guided by a set of ethical principles, which may come into play in this part of the exam.

It will be important that you can respond to ethical scenarios that may include manipulation, fraud, standards, and more. Specifically related to fraud, you will need to know what the Fraud Triangle model is and explain how it can be used to mitigate the risk of fraud.

  • Business ethics

    • Moral philosophies and values
    • Ethical Decision making
  • Ethical considerations for management accounting and financial management professionals

    • IMA’s Statement of Ethical Professional Practice
    • Fraud triangle
    • Evaluation and resolution of ethical issues
  • Ethical considerations for an organization

    • Organizational factors and ethical culture
    • IMA’s Statement on Management Accounting, “Values and Ethics: From Inception to Practice”
    • Ethical leadership
    • Legal compliance
    • Responsibility for ethical conduct
    • Sustainability and social responsibility

CMA Exam Part 2 Format

CMA Part 2 Format

All of the content listed above is organized into part 2 of the CMA exam in a pretty straightforward way. There are two sections, and both are computer-based.

Read on to learn the exam format, what the two sections entail, and how they’re scored.

Multiple Choice Questions

On the CMA exam, you’ll begin with multiple-choice questions. According to the IMA, these are some basic facts about the multiple-choice questions in CMA Exam Part 2:

  • 75% of your overall score
  • 100 questions total
  • No marks off for wrong answers
  • You will have 3 hours, or about 1.8 minutes per question
  • You must get 50% of the questions correct to progress to the essay questions

Note: The best Certified Management Accountant practice tests will include a huge assortment (and number) of multiple-choice questions. Practicing with a realistic timed exam simulation should be a core part of your CMA exam prep.

Make sure your study materials include a quality bank of practice questions that have authentic, varied material. It’s also important that you find thorough answer explanations. Ideally, you’ll be a CMA study program that has all of these materials, so you can study in a streamlined way.

Essay Questions

CMA exam essay questions come after multiple-choice questions. Here are the details:

  • 25% of your overall score
  • 2 essays total
  • Each essay will be a scenario that has 5-7 additional questions
  • You will have one hour, or about 30 minutes per essay question

To effectively answer CMA essay questions, be sure you read the question in its entirety, take notes, show your work as you go, and pay attention to what is actually being asked. You want to write clearly and succinctly.

It’s best not to leave questions blank. If you are running out of time, you should at least create an outline and jot down some main points.

Conquering both sections on part 2 of the CMA exam requires a plan.

CMA Part 2 Study Plan

Study Plan for CMA Part 2

No question, the CMA exam is difficult. It’s intended to test your ability to apply knowledge of advanced accounting and financial management concepts in the real world.

This is a more in-depth studying experience than an exam that only tests you on facts. You can’t rely on memorization skills alone, or even primarily. Passing the CMA exam requires knowing the material enough to apply it expertly under the timed pressure of the exam.

The right CMA Part 2 study plan is going to guide you through all the content areas and provide the right amount of practice. You need to plan your study time well, cover all of the material, and buy the right course.

Here are the basics of putting together your plan to conquer CMA Part 2:

Plan Your Study Time

You should dedicate at least 16 weeks of study for part 2 of the CMA exam. Over the course of those weeks, you will ideally follow a program that organizes your study for you.

Whether you self-study, partially self-study or commit totally to a single CMA course, don’t deviate from your plan. The sheer quantity of content you need to learn makes even four months seem short.

Once you know how long you are going to study, reverse-engineer a CMA study plan that allocates your study hours by month, week and even day. Getting that specific will give you clear parameters and help you understand the kind of effort it’s really going to take.

Practice All Question Types

Within the 100 multiple choice questions are various question types. You may encounter one of the following four question types:

  1. Negative questions, which will include phrasing like “not” or “unless.”
  2. Direct questions, which are the most frequently used type.
  3. Multiple answer options, in which you’ll have to choose one as the correct answer choice.

Practice quickly identifying the question type, and develop strategies based on each type. The faster you can eliminate wrong answers the better, and the question type can help you do that.

Make sure your study plan includes a full practice exam at the start and again after you’ve reviewed all the material. At that point, you’ll be able to identify your weak areas, as well as the type of questions that trip you up.

Online Courses

CMA online courses provide a full-length study program that is usually taught by CMA experts. A good package will have video lessons, audio lessons, CMA textbooks, CMA practice questions, exam simulations, and may include additional study support.

Buying the right CMA review course is super important. It will literally make or break your progress. Check out our guide to choosing the best CMA review course, pick one, and get started!

CMA Part 2 FAQs


Here are some answers to frequently asked questions about part 2 of the CMA exam.

Which is Harder: CMA Part 1 or Part 2?

CMA Exam Part 1 and Part 2 cover different content. They both have several broad categories and cover a range of ideas. For most people, which section is more difficult comes down to education and experience. People who have a background in Finance usually have an easier time with the CMA Exam Part 2.

For professionals who have a degree in Accounting, CMA Exam Part 1 may be easier. Some people take the CMA exam without having any accounting experience at all. At that point, it may be valuable to review the content in both and decide which you want to take first based on personal knowledge and comfort level.

How Long Does it Take to Pass CMA Exam Part 2?

It takes at least 16 weeks to study for the CMA Exam Part 2. The exam itself is four hours long. Predicted score release dates are usually about 8 weeks after your test date.

What Topics to Study for Part 2 CMA?

Part 2 of the CMA exam covers six topics. You will need to study:

    1. Financial Statement Analysis
    2. Corporate Finance
    3. Decision Analysis
    4. Risk Management
    5. Investment Decisions
    6. Professional Ethics

How Difficult is CMA Part 2?

The CMA exam pass rate is 45% for both parts of the CMA exam. While the numbers are even for 2020, in previous years, Part 2 has had a higher pass rate than Part 1. This could mean that CMA test takers find part 2 slightly easier than part 1.

Have more questions? Drop them below and I’ll provide answers!

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70 Comments on “CMA Part 2: Strategic Financial Management”

  1. Please advise me about number 4 below this means I can select more the one answer?
    Practice All Question Types
    Within the 100 multiple choice questions are various question types. You may encounter one of the following four question types:
    1-Negative questions, which will include phrasing like “not” or “unless.”
    2-Direct questions, which are the most frequently used type.
    3-Multiple answer options, in which you’ll have to choose one, more than one or none.
    4-Variable questions, which are similar to multiple answers but presented in columns.

    1. Hi Mohammed,

      Thank you for your question.

      It looks like there was an error in this article. We went ahead and updated it.

      There won’t be any “Variable questions” on the exam.

      As for the “Multiple answer options” type, you’ll have to choose one as the correct answer choice.

      My apologies for the confusion.

  2. Hi I am preparing for Part 2 first. is there any harm in doing that. Someone told me if i clear part 2 first and cannot clear part 1 within 1 year of registration I will have to sit for both exams again. but the same is not so if I clear my Part 1 first. Please help clarify.

  3. Hi,
    Nathan Liao,

    I am from UAE. I would like to get your CMA Books both part 1 & Part2.
    Can Please inbox me with your price with special discount.

    Thanks & Regards,

  4. Hi Nathan Liao

    Mohammed – from Egypt

    i`m taking my part 2 exam next month , is financial calculator allowed for this exam or the simple one , and if not allowed how will problems like IRR and NPV and the like problem calculations be worked out .
    thanks .

    1. Hi Mohammed,

      You’re allowed to bring in a calculator to your exam. Check out here the calculator rules.

      Good luck on your exam!

  5. Hi Nathan,

    Am Shruthi from Dallas.

    Firstly wanted to say thanks to you and you’re guiding many students and many are getting benefited out of this.

    I would hereby request you to please help me with study materials for part 1, I have registered for CMA part 1 exam and I decide to do self study without going any coaching classes Is that possible to do ? please suggest what best thing i can do to sitting and studying at home.

    I have done my Master in MBA finance and I have 7years experience in Accounts and finance stream.

    Thanks in advance.

    1. Hi Shruthi,

      Thanks for reaching out!

      Yes, you can surely self-study for the CMA exam. The study tools you’ll need are the textbooks and a test bank. They are both crucial for your exam success and you can find them here.

      If you need anything else, let me know 🙂

      Thank you

  6. Hi,

    I applied for CMA in Aug 2016 but I appeared for the exam in 2017 May. I heard that there is a time limit for clearing both exams which is 3 years. My question is 3 years is from 1st exam or from registration/enrollment, which in my case is Aug 2016 ?

    And also I have Gliem 2015 MCQs/material, can you confirm if there were any changes in the MCQs after that ? Because I checked 2018 Ethics and found few changes in the book. I don’t have MCQs for 2017 or 2018.

    1. Hi Mr Singh,

      The 3-year countdown starts from the day you paid the CMA entrance fee.

      And yes, the ICMA introduced some changes in FASB rules and standards in Part 1 this year. Due to that, I undoubtedly recommend you to study from the latest releases.

      I currently run a promotion on our Part 1 textbook, if you’re interested, please check it here.

      We also offer a test bank with unique adaptive-learning technology at the CMA Exam Academy. It will diagnose your strengths and weaknesses by content area and then tailor your study sessions to focus on your learning needs. It’s very effective and will dramatically reduce your study time. Check it out here.

      If you have any other questions, let me know! 🙂

    1. Hi Jacob,

      It’s best to start with the part you’re most familiar with. Click here to check the topics tested on each part.

      Let me know if you have any other questions.


  7. Hi,
    I am working in Dubai as accountant for past 1 and 1/2 years. I would like to know which is a most preferable accounting course for me ..I hold a MBA in finance and HR

    1. I recommend you the CMA coaching course, check it here. It includes all the study tools you need to prepare efficiently for the CMA exam and pass it with flying colors. It also comes with unlimited 1-on-1 coaching for you to ask as many questions as you need along the course to truly grasp the material.

      Let me know if you have any other questions, I’ll be happy to help.


  8. Hasim Shaikh

    I am MS Accounting and need to know syllabus and study materials
    Is there any phone number or office address that give me entire details in Baltimore

  9. HI
    I had done my Bachelor Degree in Mathematics and also completed Master degree in computer science since 9 year s I am working in accounting field. If I go with CMA it could be helpful for me or not? Since I didn’t do or any accounting degree it will be difficult for me or not? please advise


    1. Hi Afzal,

      Don’t worry about your degree. There’s a lot of candidates who pass the CMA exam without an accounting degree.

      You will just need some extra effort in studying accounting-related concepts that may not be familiar to you.


  10. Hi Nathan, can you please tell me what topics are covered under Part-2 Section A(Financial statement analysis)-“Basic Financial statement analysis.

  11. hello ,,, first thanks for these helpful information about cma part 2,
    i’ve took cma part 1 exam in 2016 sep\oct exam window , unfortunately i didnt pass , so i want to study for part 2 and set for part 2 exam and re-set for part 1 exam at 2017 may\june exam window, is taking both parts exam in one window is allowed ? , and if it is allowed is it attianable, if you gave me some advice about that i will be thanksful.

    1. Hi,

      Yes, it is possible to take the exam in one testing window. Although I don’t suggest to take it on just one day. For example, you may take CMA Part 2 in May and CMA Part 1 in June ( for May/June 2017 testing window).


  12. Dear Nathan

    1. Kindly provide what topics have been excluded/included in CMA Part 2 in the current syllabus contents of year 2016 compared to year 2015. Example: I noticed that Basic Financial statement & their uses, Statement of BS, IS, Retained Earnings, Cash flow which were there in 2015 are not there in 2016 Gleim Edition of 2016.

    Kindly arrange to provide the list of topics which have been added/deleted in the current year.

    Thanking you with regards

    1. Hi Kersi,

      IMA added “External Financial Reporting Decisions” in Part 1.

      Thanks and Regards,

  13. Dear Nathan,
    Trust my email finds you well,
    Nathan I had Graduated from my University in 2015 as a Management Student, Know I am working as a Document Controller in a Construction company, however I am a little confused if I study the CMA or Study Masters in Management . Can you please advice ?

    1. Hi Ahmad,

      To answer your question, you may read my article about the CMA vs MBA using this link.

      Thanks and Regards,

  14. Mr. Nathan, h r u? I’ d like to tell you that I have bachelor of education E department. now I passed part1 exam of the cma and I am preparing myself for part2. My questions: is cma suitable for me? Especially, I don’t have any experience in accounting or work in it. What field can I work? And can I take part2 exam in Jan/Feb period? Thanks for your help.

    1. Hi Mai,

      Congrats for passing the Part 1 of the CMA Exam! That is already a proof of your knowledge in finance and accounting. I suggest that you try applying for finance or accounting jobs after passing the CMA exam even if you don’t have prior experience in accounting. It will give you a big advantage over non-certified peers.


    2. Hi Mai,

      Congrats for passing the Part 1 of the CMA Exam! That is already a proof of your knowledge in finance and accounting. I suggest that you try applying for finance or accounting jobs after passing the CMA exam even if you don’t have prior experience in accounting. It will give you a big advantage over non-certified peers.


  15. hello
    its wonderful to meet people like you
    iam examining the part 2 at the end of this October i have less than three months
    and i need some experience
    note iam a college student at my last semester
    i need advice it will be very hopeful
    thank you

    1. Hi Feras,

      Don’t worry about the experience requirement. You can complete the CMA experience requirement within seven years after passing the examination.

      For more helpful information about the CMA exam, please visit my blog at


  16. What is the difference between CFA and CMA. Which one is better considering the factor of time, money, and job opportunities/

  17. Hello Mr. Nathan Liao,
    I want to know exactly what is the new in CMA part 2, please?! .. moreover, does part 1 in the new version contain ethics topic?! Or the new version gathered the two branches of ethics -individaul & oragnizional- in part 2 only?!

    1. Hi Ahmed,

      Here are the topics for Part 1 and Part 2:

      Part 1
      A. External Financial Reporting Decisions
      B. Planning, Budgeting and Forecasting
      C. Performance Management
      D. Cost Management
      E. Internal Controls

      Part 2
      A. Financial Statement Analysis
      B. Corporate Finance
      C. Decision Analysis
      D. Risk Management
      E. Investment Decisions
      F. Professional Ethics

      Ethics topic will only be tested in Part 2.

      Thanks and Regards,

  18. Hi ,
    Thanks for your support,

    I actually ask about the approach or for CMA 2016 it is different than 2015

    Also can I start with part 2 rather than part one

    1. Hi Shams,

      There is no difference in approach for 2016 and 2015 CMA exam. It is still the same.

      You can take Part 2 first and you can also take both within the same testing window.

      Thanks and Regards,

  19. Dear Nathan,

    I was studying CMA part 1 last year but because of load of work I did not go for paper. Now my tuition teacher will start CMA part 2 classes from Monday 28th. And I will sit in exams in June.
    Will you help me, I need tips to pass CMA part 2.

    1. Hello Sohail,

      Thanks for reaching out.

      I’d be more than glad to guide you in you preparation for the CMA exam. That’s what I’m here for.
      There are three ways I can do this for you and you can pick one or more:
      I have a lot of free content in my blog and my FAQ page. You can browse here:

      The second way is to join me in a webinar I host each week here:

      And the third way is to check out the guides and coaching programs I currently offer to candidates who are finding great success at passing the exam:

      Let me know if you have any questions after taking a few moments to check those resources out.

      Thank you,

  20. Am From India I have completed and IPCC 1st group but now am interested in CMA USA can I pass in first attempt and how much salary can I get after certification and how can I get job in abroad

  21. Dear Mr Nathan
    First of all i wanna say you are doing very great job.i can see here so many peoples are getting benefit from your suggestion

    I have a problem .i hope you can guide me.I want to do self study without going any coaching can you suggest me what is best thing that i can do it by sitting at home to learn & understand things by my self . I dont have any manufacturing background but I am doing accounting job.
    I dont have books so from where I can get it.

    Sarfaraz Ali

  22. Hi,

    I have attempted, CMA part 2 in Feb 2016 window. when can i expect the result, MCQ and Essays was ok for me. How the scoring will be done. Am i need to start the preparation for PART 1, or need to revise the PART 2 still the result out.

    1. Hi Shibu,

      If you’d like start preparing for the CMA Part 2 exam if you want to take it in the upcoming window.

  23. hi Nathan ,

    I’d like to thank you for your great efforts , and would asking you is the basic financial statement still tested in the cma part 2 exam under the new update 2015 or its ignored


  24. Hi,Nathan
    Your post is very helpful
    I want to ask if which is better to start part one or two first… And at what time the exams held on the year
    Thanks in advance

    1. Hey John,

      I’m glad it was helpful. Thanks for your feedback.

      If you have manufacturing experience, then go for Part 2. Otherwise go for Part 2 first. The exam windows are held in Jan/Feb, May/June, and Sep/Oct. So we are in essence in the last window of 2015. Let me know if I can help with any other questions. Also feel free to check out my FAQ page to find answers to common questions about the CMA exam.

  25. Hi Nathan !!
    Your post is very helpful. I want to ask u that I want to take CMA part 2 exam in the end of this October.I am left with only a month for the preparation.Would I be able to pass the exam If i study 8 to 10 hours a day ? Please reply me as soon as possible, I would be very thankful to you.

    1. Hi Amna,

      I would recommend that if you just began studying to postpone your exam to Jan/Feb 2016 window. To pass the exam, you need at least 3 months of preparation.

  26. Hi .I would like to know As an ACCA Affiliate would I be able to get CMA Part 1 exemption.
    thanking yours

  27. Hi,
    I am an Indian student and currently living in Arizona state on a dependent visa (H4). I want to know which is better CMA or CPA . I have done Bachelors of Commerce (BCom) and Company Secretary (ICSI) from India.

    1. Jyoti, if you are looking to work in private accounting and in management, the CMA is the way to go. If you prefer public accounting, taxes and audit the CPA is more relevant.

  28. Hi,
    i currently hold the CPA license but work as a cost accountant for the past 10 year. We are are on a job order costing method and i usually analyze all the mfg variances, purchase price variance, Gross profit margin analysis and standard cost maintainence. As a cost accountant, i also close all the jobs that were completed for the month and capture the Cost of Sales for the month.
    I really want to pursue the CMA cert. since i am interested in management accounting than taxes and auditing. i was wonder if you know if the experience i mention above will be ok for me to earn the CMA cert (if i pass the exam). PLease reply with your thoughts/comments. Any help is greatly appreciated. Thanks

    1. Hi Steve,

      I believe your experience will satisfy the work requirement. However, to be absolutely safe, contact the IMA’s support desk and verify it. It’s always best to be safe and sorry. Go to Let me know if you have any other questions.

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