Professional organizations and certificationscomplete the following sentences: l the institute of management accountants (ima) issues .2 the certification offered by ima focuses on and topics.3. the monthly professional magazine published by the institute of management accountants is . the certification launched in 2012jointly by the american institute of certified public accountants (aicpa) and thechartered institute of management accountants (cima) is called. to earn cma certification, a candidate must have a(. the cma exam can be taken, however, beforefinishing this degree.