sentences:  The flagship CMA Preparatory Program, consists of two subjects, "Strategic Cost Management" and "Strategic Business Analysis" for which the entry criteria is either a degree in accounting or a recognised professional qualification in accounting.The CMA Preparatory Program was only open to those with a university degree in accounting; or a recognised professional qualification in accounting.In addition to passing the two subjects, one needed to have 5-years of business experience to qualify as a "Certified Management Accountant (CMA)".