Becoming management accountant…

Global Certified Management Accountant (GCMA) is awarded by the Scottish Qualifications Authority (SQA) and delivered by IQN. SQA is the national, regulated awarding body in Scotland. GCMA is for individuals seeking to develop advanced managerial accounting skills. GCMA designation prepares the professionals to stand out from the crowd. GCMA is recognised at Level 8 on the Scottish Credit and Qualifications Framework (SCQF) with 120 credit points.

Accounting Professionals

Accounting/Finance managers who take regular managerial decisions for business

University Student

A university student considering careers in the field of accounting and/or finance

Independent Learner

An individual with a general interest in accounting, finance and business

GCMA Units



There are three exams to qualify for the GCMA qualification. There will be total 40 MCQs (Multiple Choice Questions) in each exam. Each MCQ will carry 2.5 marks and total marks is 100. Duration of the exam is 60 minutes. You will need to get minimum 60% marks to pass the exam. If you fail, you can always resit the exam. There is no restriction on the number of resit you can attempt. You will need to pass all three exams separately to qualify for GCMA.

Each exam fee is £129 and payable through Pearson VUE web account. Exam fees become due only when you decide to take the exam. If you fail your first exam, you can resit by paying only £49.

Free initial registration!

Fee per exam

Resit fee, if you need to retake the exam

You need to pay for the classes or other forms of support provided by your training centre. Fees charged by the centres are in addition to our Pearson VUE exam fees.


We recognise your prior learning. If you have already achieved a qualification, then you may claim exemption on the relevant IQN qualification.

Please download ‘RPL Graduate Application Form’, fill it up and send to along with the relevant supporting documents (e.g. academic certificates, diplomas, transcripts, syllabuses).

We will then let you know the outcome of your application through email.


If you need further information about the qualification, please send an email to

New Exam Structure from 1 February 2018

For GCMA qualification, new exam structure will be introduced on 01 February 2018:

▪ There will be total 35 MCQs in each exam (Accounting, Finance, Management Accounting)
▪ Minimum pass mark will be 50%
▪ The duration of each exam will remain 60 minutes

31 January 2018 is the last date for GCMA exams based on current edition of coursebooks. After this cut-off date, GCMA exams will be based on new edition of coursebooks and content.

How it impacts you?
If you are already studying: If you are currently taking preparation for management accounting, accounting or finance exam, you are strongly recommended to complete your exam(s) by 31 January 2018. If you are unable to pass any of the exam(s) by 31 January 2018, you will ‘automatically’ be transferred to new exam structure and will be required to study new edition of coursebooks.

If you are yet to start preparation: If you are yet to start preparation for GCMA qualification, you are strongly recommended to study our new coursebooks and take the exam from 01 February 2018. For assistance, please feel free to contact us at