Jan 2, 2026 • 11:15 AM (GMT+8)

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USC graduate tops global Certified Management Accountant exam

USC graduate tops global Certified Management Accountant exam - article image
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A GRADUATE of the Cebu City-based University of San Carlos (USC) graduate has emerged as the world’s top-performing candidate in the May-June 2026 Certified Management Accountant (CMA) examination, while also passing the Philippine Certified Public Accountant (CPA) Licensure Examination.

Jose Emmanuel “Emman” Sy Cañete earned the highest total score worldwide among candidates who completed the international CMA examination during the testing window, earning him the prestigious CMA Gold Medal Award from the Institute of Certified Management Accountants (ICMA).

The award recognizes his outstanding performance in the globally administered certification examination, which assesses candidates’ competence in management accounting and financial management.

In a press conference on Wednesday, Nov. 11, Cañete said preparing for both the CMA and CPA examinations simultaneously was one of the most challenging periods of his academic journey.

The Bachelor of Science in Accountancy graduate undertook his review from January to June, balancing preparations for the two examinations despite the demanding coverage and pressure, particularly with the CPA licensure test known for its low passing rate.

“It was a very, very challenging time, but I also had enormous support from my friends, from my loved ones, so nakasugakod ra gyud ko sa katong time sa akong life,” he said.

Cañete said he carefully planned his review strategy to accommodate both examinations, determined to give his best effort despite the ambitious undertaking.

He also acknowledged the financial burden of pursuing the international credential, noting that the CMA examination could cost more than P100,000.

His pursuit, however, was made possible through scholarships from USC’s Department of Accountancy and the Institute of Management Accountants (IMA), which provided him access to review resources and financial support for the certification program.

Cañete said the results of both examinations turned out favorably, allowing him to achieve his goal of earning the international distinction while passing the Philippine CPA board examination.

The CMA program is administered in more than 150 countries. It consists of two four-hour examination parts covering financial planning and performance, analytics, strategic financial management, and business decision-making.

Historical examination figures put the passing rate at around 50 percent for each part, underscoring the difficulty of the certification.

USC’s Department of Accountancy previously selected Cañete as the top qualifier in its Search for Champions in Management Accounting (SCMA) on Aug. 15, 2025. The scholarship initiative identifies promising accountancy students and supports their pursuit of international professional credentials.

For aspiring CMAs, Cañete encouraged candidates to trust their preparation, remain focused and disciplined, and place their efforts in God’s hands.

“Trust in your preparation. Be focused and disciplined, and entrust everything to God,” he said.(MyTVCebu)

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