Roberts is the only college/university in Western New York to offer credit-bearing Certified Management Accountant (CMA®) review courses to prepare professionals for Parts I & II of the National CMA Exam.

1. Certified Management Accountant Course

Certified Management Accountant (CMA) is an accounting or finance specialist. CMAs work in the areas of financial planning, analysis, and management decision-making. Many accountants, auditors and financial analysts earn the CMA designation to advance in their careers. The CMA credential has. For nearly 50 years, the CMA® (Certified Management Accountant) certification has been the global benchmark for management accountants and financial.

As the administrator of the Certified Management Accountant (CMA) certification, the Institute of Management Accountants (IMA) holds high standards for CMA candidates. And to enforce these standards, the IMA has established the Certified Management Accountant requirements (or CMA requirements), some of which also serve as the CMA exam requirements.Compared to those of other professional accounting certifications (such as the ), the CMA requirements are fairly straightforward and simple. However, they do require time and effort to complete. Furthermore, you must finish some of the CMA qualifications before others. Therefore, you should learn about the CMA certification requirements and the CMA exam requirements before you start the process of pursuing the CMA.Discovering the CMA RequirementsTo earn the CMA certification, you must fulfill these 7 CMA requirements in this order:.

Hold active membership with the IMA. Pay the. Fulfill the. Pass both parts of the CMA exam. Fulfill the. Comply with the IMA Statement of Ethical Professional Practice.

Complete the annualAs you can see, some of these requirements are more involved than others. For example, paying the CMA entrance fee, and complying with the statement are pretty quick and easy steps.However, meeting the education requirement, completing the experience requirement, and passing the CMA exam demand much more concentration and commitment. Therefore, many CMA candidates focus the most on the 3 requirements that start with an e: education, exam, and experience. Addressing the CMA Requirements in OrderTo properly satisfy each CMA requirement, you must address them in the right order.

Become an IMA member and pay the CMA feesThe very first step to earning the CMA is becoming an IMA member, which involves filling out a short application and paying a fee. The type of IMA membership you’ll hold and the price you’ll pay for it depends on your current professional status. Your type and fee options are as follows:. Professional: $245. Academic: $135.

Student: $39The next step in the CMA certification process is paying the CMA entrance fee. You must pay this fee in order to enter the CMA program and take the CMA exam. And the price of this fee depends on your IMA membership type. Professional IMA members must pay $250, while Academic and Student members have to pay $188.Once you enter the CMA program, you have 3 years from the date of entry to pass the CMA exam. Hi m, if you are a ACCA full member then you can get your exemptions on the CMA education requirements. Your work experience should work to fulflil the experience part of the requirement as long as you got it within 7 years of passing the CMA exam. You might be able to get discounts as a student if you are eligible to the following:To qualify for Student membership, individuals must be enrolled in at least six (6) undergraduate or graduate credit hours, or the equivalent, per semester.

Student membership can be held for a maximum of six (6) years. Student members who move to another membership category cannot revert back to Student membership.Please check the official website for the current rate. Hi M,You can apply as an individual – that’s what I did and I am sure it works. Once you register online, you will need to ask your school to send in the official transcript. I understand that some schools may not want to do it and if so, you can send an email to IMA and see what they suggest. From my experience they are helpful and give prompt answers.On the fees, yes but please include the exam fee ($300-350 for each section) in your budget.

Also, once you are no longer considered a student, the student fee doesn’t apply and you should expect to pay the regular fee.And on your last question, if you apply in April/May you can sit for the exam in the May/June window, or other windows within 12-month period.Hope it helps! Hi Sana,Yes, you can definitely sit for the CMA exam before you get any working experience, but you are supposed to finish the whole program within 3 years, so be mindful of this.There is only one version of CMA from IMA and you can take it in all major cities around the world. There are other CMAs e.g. The one from Canada, but it’s from a different organization. The most international version should be this one, i.e.

The one from US / IMA. It is especially well recognized in the Middle East. Cheers, Stephanie.

How does one gain experience when no one will give me an opportunity. I have not taken the CMA exam. I would like to pass it in the near future. However, I graduated five years ago with a B.S.

In accounting and I still haven’t found any work in my field of study. I have been working in a manufacturing environment all this time.

I continue to search and apply for accounting positions with the same luck. I don’t have any experience other than an internship. Do you have any suggestions? I am thinking that by passing the exam that I will become more appealing to potential employers. Thanks in advance for the help! Hi Stephanie,I am a B.Com graduate from India staying in the US.

I want to pursue CMA course. I have an year’s work experience. I worked in an Audit Firm before moving to the USA. I have a couple of doubts for which I need clarification.1) Does doing CMA help me in satisfying the 150 Credit Hour Rule for CPA?2) Will my work experience be taken into account for the Professional work experience requirement in CMA???3) Would you suggest self studying or are there any online coaching classes for CMA????Thanks in Advance.Regards. Hi Stephanie,I have done my graduation from India (accredited University).

I am pursuing Executive program in Applied Finance from Indian Institute of Management Calcutta (One of the top Institute of finance in India).I would like to pursue CMA this Oct 2014 attempt.I am little bit confused with the MOU signed betwwen IMA – AACA and IMA – ICWAI.Can you highlight which papers will be exempted if I clear CMA.Is there any claue for ICWAI that I will get recognititon if I will give exam out of India.Thank you!Regards,Kanika. Hi,Stephanie,I fulfill the education and experience as I am a Bechalors from recognised university and well enough experience with required roles.But, I need your help to know the following next steps:EDUCATION: Should I have to send my original transcript?? Or It should be sent by the university.

If yes by what time original transcript will be returned back. Plus what is the Notirised Copy.EXPERIENCE: what steps are needed for experience verification?? How ima will know about my experience. Hi Kashif, the standard is for the university to send the transcript directly.

This is the best proof that the transcript is official and original, and so you don’t need to worry about notarized copy. However if it is difficult for you to arrange that, you can email IMA and see if there is alternative ways to get it done.I don’t think they return any transcript so don’t send your only one original to the IMA.On experience, there is a form to fill out, but if you want to check whether your experience is fine, you can email IMA with description of your job. Hope it helps! Thank you Kashif, and I got your email. I sent the official transcript with no problem, so do everyone I know. Now this makes me confused 🙂I have to say, for those who study in the US, the first/original transcript is the same as any other official transcripts prepared by the University.It’s smart for you to double check whether they will return the original transcript. Please make sure they do that.

If not, I will just go ahead and ask the school to send the official one. Just my own opinion, but it doesn’t worth the risk Stephanie. Hi Martin, yes she can take the CMA exam as long as she is taking at least 6 credit hours of courses per semester in the year. There is a student discount too. More info here on fees:As for coaching class in Mumbai, I don’t usually comment/recommend local courses because it is quite impossible for me to track and comment on each instructors, who are critical to the quality of the program. Instead, I recommend online/self-study CMA review courses because (1) the quality is guaranteed because I have personally reviewed their courses; and (2) I believe most candidates in the US rely on self-study classes and they have the highest pass rate worldwide.

There are lots of reasons for the pass rate but I think the quality of courses is one of them Hope it helps!More info on the review courses here. Hi Ahmed, thanks for your note. On your questions:1.

Previous experience is good as long as the work is relevant.2. The experience is verified by your supervisor.

There is no attestation and assurance by the IMA as it is the responsibility of the candidate (i.e. You) and the supervisor.3. The exam is exactly the same anywhere you take it (except in China, where exam in Chinese language is available). So there should only be one version, and so the US version you refer to is great.Hope it helps!

You are most welcome to drop me a note along the way. Cheers, Stephanie. Hi Stephanie,I am a graphic designer for 3 years,but I am planing to change my career in finance.I am pursuing my bachelor degree in BBA (3 years) as correspondence from an accredited university in India.

Now I am in second year.1) I would like to know whether I can sit for CMA exam before completing the degree, if yes2)Do I need to show any proof that I am pursuing for a degree?3)Can I have the privilege of student membership (I’m 25 year old )?4)It is said that CMA needs 2 years experience to certify, so if I need to show the CMA passed proof to an employer,what can be used instead of certificate? Hi Sanjay, I understand that the mutual agreement between ICAI and IMA is applicable for those who pursue the CMA program outside of India. If this is correct, it will depend on whether you are currently living in India or not.Getting a job in the US is a lot more than certifications. The easiest way in my opinion is to request an internal transfer to the US regional office if you work in a multinational company. Even so the company needs to do extra to apply for H1B visa for you etc.

So you can imagine it’s quite tough to get a US job when you are not in the country.I do have friends who get hired by US firms from other countries, but they are typically quite senior or have special skills.I agree that CPA is a lot more popular in the US in terms of the number of AICPA members vs IMA members, but CPA has a much higher barrier of entry. You can take a look at the CPA educational requirements here:Regards, stephanie.

Hi Juna, the CMA exam welcomes candidates from around the world. Therefore, no TOEFL, visa etc is necessary. As long as you have a bachelor degree (which you have), you can sit for the exam. In order to get the CMA certification, however, you’ll need to accumulate 2 consecutive years of experience. You may need to do that after going back to your home country, or when your visa status changes to one that allows you to work.If you don’t foresee yourself able to work within 5 years, it’s better to take the exam later because you’ll need to get your experience done within 7 years after taking the exam (previous experience has no limits). Hope it helps!

Stephanie:I want to ask about my dilemma regarding the “Educational Requirement” criteria needed to sit for the CMA examination. I am a graduate of the following schools:1. Bachelor of Science in Accountancy from La Consolacion College Tanauan; and2. Master in Business Administration from the National College of Business and Arts.I have checked in the website that was provided in IMA.net and I found out that both of those schools are not included in the “accredited” schools. In that regard, I would then need to have my credentials evaluated then by the agencies that IMA has recommended in their CMA handbook.My question is this: May I be allowed to sit in the CMA examination even if my credentials are not yet evaluated by an independent evaluator? May I just submit the education and other requirements after I take and pass the exam? Hi Alr,The content is quite a bit similar to CIMA according to my readers (I’ve never taken CIMA myself), but the format is different as they are no case studies.

Depending which type of test taker you are, it could be harder or easier. For example, if you are better at multiple choice questions, then US CMA exam is definitely for you.Self-study is no problem at all as most candidates take online courses at home these days. Afterall, the exam itself is 100% computerized so it is good to familiar yourself with the same testing environment.

There are a healthy choice of good review course providers and I list their pros and cons on this page:As long as you know basic accounting, you are fine. The important part is to work on many, many practice questions so get familiar with the style and complexity of the questions. Hope it helps! Hi Stephanie,Thanks for this post here. I am in a similar situation as Rizwan. I have passed 12 papers of ACCA and hopefully finish by December. I am doing my bachelors from a reputed university( Distance- Learning) and that would take another 9 months to be completed.

So, I am planning to use those 5-6 months in between to get the CMA Qualification.Here are a few questions to which i am unclear about:1) Can i appear for the CMA exam without a degree? I find contradicting statements on this one where some say that i can appear for the exam while others say that i require the degree.2) Can i avail for student membership with IMA?I look forward to your reply. Hey Stephanie! 🙂First of all, terrific work with this site. I’m so glad I stumbled upon it; it helped me get most of my doubts cleared. However, I still have a few more.I’m a B.Com. Grad from India (2013 passout) and currently pursuing my final year of M.Com.

My university is on the list so I guess that wouldn’t be a problem.1. Is it possible to juggle the CMA coursework and my college coursework simultaneously? I’m a person who’s fine with working pretty hard, but is it practically doable without completely draining myself out?2. Is it fine if I pay the student membership fee since I haven’t started working yet?3.

Which documents do I need to submit as my transcripts and how do I send them to the IMA?4. I plan to work in India for a couple of years and then move to the US, so will my CMA certification help me out significantly in India as much as it would in the US?5.

Is it okay to work with a bank while preparing for my CMA exams? (This isn’t about the experience requirement; it’s just to check if the work load will be manageable!) If I do, should I pay the young professional entrance fee? Hello!Here are my answers to your questions:1. Shouldn’t be a problem. People prepare for the CMA exam with full time work and full time family commitments. Comparatively college work is easier to handle in my opinion.2. It’s not based on when you start work actually; but on whether you are still at school.3.

Transcripts and marksheets should be sent directly from your school. If it’s an issue to get this arranged, please check with IMA directly. They are usually quite accommodating.4.

Probably not significantly to be honest. I actually think there isn’t too much help (at this stage at least) if you are to work in a small local company; but if you prefer to work in big multinational companies in India, it adds value.5. If you work as an accountant or with some financial analysis, the experience from a bank should count. You won’t be qualified for the young professional discount though because it’s applicable only to North American residents.RegardsStephanie. Hi Winnie, in terms of whether you can apply for the CMA exam, yes you can, since you have a bachelor degree. However, I personally think you should do it the other way round, that is, to get a job in management accounting (or accounting in a corporate environment), see if you like it enough, then go for the exam.

It would be such a waste if you take the exam first, then find out you don’t like management accounting after all. The certification helps in terms of job search but can never guarantee any. Hope it helps! Hi Stephanie,I need your help on this.I earned a bachelor degree by joining a twinning program (3+2) sponsored by Malaysia Government. Hi, I have more than 20 experience in finance i used to be MEA CFO of the largest Tech company in the world and now i immigrant to Canada, when i apply to any Job the employer requested and C so i tried to apply to Canada CMA but unfortunately the process to apply will takes one yer before give me the acceptance to study the Canada CMA so i decided to study the US CMA, so please i need you clear opinion about the way to study which Books i select and which matrials will help me quick understand and go to the exam however i will study by myselfThanks. Hello,I have completed my graduation in 2007 & PGDFM in 2011, thereafter i am working for an NBFC company & still doing good.To upgrade my qualification i recently (2015) joined M.A. In English from Rabindra Bharti University (UGC – India) under directorate of distance education system which is a well recognized degree course in India.So would I be eligible for student membership?

If so then what are the documents i have to provide to IMA during my registration.Please revert asapRegards,Mohan Das. Hi Shadhu, I am not sure by “institution” you mean the IMA or one of the commercially run coaching institutions. The standard procedure is to become a member first (which doesn’t need a bachelor degree I believe), but in order to sit for the exam, you do need to fulfill the exam requirements, one of which is the bachelor degree. It is possible that the IMA waives that requirement for now given your unique situation, but you do need to make it up at the end when you request the certification.All in all, I believe you can’t avoid getting the degree anyway, so might as well get it properly. Also, if you get the above info from source other than IMA, make sure you double check with IMA directly. They can be reached at.

Hi Shadhu,I don’t know which coaching institution you get the info from, but I suggest that you take another thought of going through them because they are either giving you misleading information or they can’t communicate themselves very well.Anyway, there are two options:1. Anyone can be an IMA member with or without going for the CMA program. The benefit is to get some industry news and updates and networking opportunities.2. Those who qualify can go for the CMA program and aim to get the CMA certification (the CMA title). One must be an IMA member to get into the CMA program.Because of this, expect to pay the annual fee to the IMA once you become a CMA. If you stop paying, you cannot call yourself a CMA.You can double check this understanding by visiting IMA website:Don’t just rely on me or the coaching institute on this important decision 😉Regards,Stephanie. I do not have a Bachelor’s Degree in Accounting or Finance, but I do have a Bachelor’s degree in Education and 33 graduate hours in Mathematics Education.

Although I my education background is in education, I have a career in accounting. I have over 8 years experience in Accounts Payable/Accounts Receivable and Data Analysis and work as an assistant to the Chief Financial Officer of our company who is a CPA. Do I have to start from scratch again in order to receive any kind of accounting certification?

Does work experience count as some form of education? Hello Stephanie,I am doing the necessary research to step into my CMA preparation, IMA membership, online coaching etc.and I must thank you for your very useful blog. I have a doubt regarding IMA membership and exam registration.Actually I had changed my name a year ago and my passport is taken in the new name where as all my certificates have my old name. The change is that my first name has one more alphabet added to it and my last name is totally different now(say like Jyoti S to JYOTHI RAVI). So when I take the membership or register for the exam which name should be used? Hi StephanieI am a CA student in India currently doing intermediate and articleship of 3 years (as is mandatory for the course). I am also studying b.com through correspondence.My query is:1, Will my b.com degree be accepted to write cma exams?2, Is there any relaxation from the 2 year work experience after passing cma exams as i have done 3 years internship in the finance, audit and taxation field?3, Also please do clarify if CA intermediate has any exemption in CMA course.Thank you for your help.Aarti.

Hi Ishwarya, the CMA program is primarily a self-study program, so you don’t need to go to the US for this exam prep. There are a few schools that offer CMA program as part of their bachelor/master’s degree in accounting, but I would just pick any accounting program that suits your other needs (e.g. Budget, background etc).In short, studying abroad does help a lot in getting a job in the US, but try to get into the best program possible. Big companies recruit a lot more graduates from these “target” schools. Hope it helps, Stephanie. Hi Stephanie,I’ve an MBA in Finance from Pakistan and my university is in the recognized university list of IMA. I’ve about a year and a half work experience as Finance officer in an international NGO.

Am I eligible to sit for the test?I haven’t worked since 2007 because of my kids but now I want to go back to work. My youngest is 18 months old. Do you think I can manage the study requirements for passing the test and how long should I give myself for preparation before registering. I’m not in a hurry and I want to give it enough time before writing the test. Can I start the preparation for exam without registering with IMA? Also how long will it take for me to be ready for exam if I’m giving an hour or couple of hours a day for preparation.Regarding experience, I assume that I can pass the exam and then I’ll have 7 years to fulfill the experience requirement in order to get the certification.

Am I right?Thank you for help.Best,Tuba. Hi Karandeep, to be honest, there are people who pass and fail no matter which review courses they use, so it is hard for me to generalize. I have to say that no review course can guarantee anyone passing the exam but if you work hard and understand the concepts, there is a good chance.On your second question, it is also hard to generalize. If it is obvious that you live and work in India and only fly overseas to take the exam in another country, I am not sure if it works (please check with IMA or ICWAI).

The agreement is meant for those who work/live outside of India. Hi Jenna, I suggest that you check out where you can take the CMA exam, and see if this is possible for you to travel there. (There could be a test center at the Caribbeans, but I am not sure). The rest is easy because review courses are offered online nowadays. Even those with easy access to live classes choose online courses for the convenience and the guarantee of quality teaching, as well as free trials, discount etc.You can take a look at this page when ready:Additional questions are always welcome. Hi Kazi, you can go to the IMA website for the.registration (start by joining the membership first).Otherwise, this page is meant to walk you through the procedure from the very beginning:I am quite sure there is a branch in KSA, as there are quite a lot of CMAs there.

But in terms of the payment etc, it is most convenient to do it online.As for Gleim, it can also be paid online and you can start by clicking on the button at the end of this page:Please let me know if you have other questions 🙂. Hello Stephanie,This is Abdul Samad,I have Completed My B.com(2014)+MBA(Fin) in 2016 from recognized Osmania University, Hyderabad, India.I want to know in detail about US CMA Coursehow to take step towards this course.Is Experience must to enter into CMA Courseor not?if then what kind of Experience is counted to engage in this course.Thanking You Stephanie because i have seen your replying in comments. You Looks like Helpful in nature.So Thanks A lot in Advance.Regards,Abdul Samad.Waiting For Reply.

Hi Ami, my answer is the same as the one provided to Isha. Yes it is fine because you are qualified with a bachelor degree in any discipline. The question I’d like you to think through is whether you are in fact interested in pursuing a career in accounting (management accounting in particular)? Because you’ll need to spend extra time understanding basic accounting before you find the review courses useful. It will be more time, money and effort spent than a regular CMA exam candidate. Regards, StephanieIf you are determined, welcome aboard! I emailed the IMA and here’s how they replied:“The CMA certification program requires a minimum of a bachelor’s degree from an accredited college or university or a related professional certification, completion of the two exam parts, and two-years of work experience before final certification is granted.

You will have 7 years after you complete the CMA exam parts to achieve the education and work experience required, if necessary.”I also didn’t find the requirement of being an active student or hold a degree to be eligible for the exam in the CMA Handbook. I emailed the IMA and here’s how they replied:“The CMA certification program requires a minimum of a bachelor’s degree from an accredited college or university or a related professional certification, completion of the two exam parts, and two-years of work experience before final certification is granted.

Certified Management Accountant Course

You will have 7 years after you complete the CMA exam parts to achieve the education and work experience required, if necessary.”I also didn’t find the requirement of being an active student or holding a degree to be eligible for the exam in the CMA Handbook. Hi Mibin,On your questions:1. You can join the IMA membership anytime. If you mean the CMA program, you can also join anytime but in order to get qualified you’ll need a bachelor degree.2.

Not for the exam, but yes to ultimately get the license, as discussed above.3. It isn’t a course. It is a program. Technically you can take the two-part exam on May 1 when the next testing window opens. If you pass, you are all set.

But most people need 12 months to properly study and prepare for the exam.Hope it helps, Stephanie. Hi,I did my bachelors(B.com- 3 year) from India and certification course about Global Financial Market (1 year). I already had completed ICWAI (Institute of cost work accountant of India ) intermediate level group-1 from India. Can I include that certification course and also does Icwai intermediate group 1 too considered while evaluating the Transcripts? I am planning to get my transcripts evaluated via Acrevs and I want to know what is the evaluation do I need to consider? ( Course by course evaluation ). Hi Rakshith,Thanks for your note.

On your questions:(1) No. As long as you successfully graduate from your bachelor program, you are fine.(2) As long as it is consecutive two years and is considered full time (e.g. Not an internship), it’s fine.(3) If you fulfill both the exam and experience requirements, you can become a CMA. If you took the CMA program outside of India, you can make use of the reciprocal agreement with ICWAI and become their member as well. Please refer to this page for details.

Hi, I have registered for professional membership in CMA US last year April, and going to give my first part by June.Please note that I have registered for my Part 1 exam within a year.My concern is I received notice that my membership expired by 31.March.2017 and to renew my membership by paying US $ 230.I understand through your article that registration is valid for three years.I confused whether they will allow me to give the exam or I need to renew membership before giving exam.Kindly could you clarify this. Hi,I am glad to have come across this website. It is very insightful!

However, it would be great if you can answer my doubt below.I have a 4-year bachelor degree in business administration, emphasis in finance, and a bachelor degree in economics. Both degrees are from US university. I also have 3 years of working experience as a junior financial analyst in a MNC company based in Malaysia.

Checking back my transcript, I have taken Financial Accounting Concepts course, Strategic Management, and Operations Management course. But, I have not taken Management Accounting course before. Do I need sign up additional course to be qualified in taking CMA exam?

With my current experience and education background, what is my next step? Enroll for the exam straight?Appreciate your reply. Thanks in advance.

Varsity Tutors offers private CMA classes to students who are looking to have a career in the management accounting profession. With the valuable guidance you will receive in your CMA test prep, you can demonstrate your true capabilities. The certification ensures that those who have it can explain the 'why' behind the numbers, not just the 'what.' Earning the certification can give you better qualifications and could lead to a higher paying job.

Becoming certified can open many financial management and management opportunities for you, giving you an edge in the competitive job market. To become certified, you will need to complete the CMA test as part of the credential requirements.With the help and guidance that you will receive from a Varsity Tutors CMA course, you can hone your study and test-taking skills that you can use now and in the future. Take advantage of the one-on-one CMA test prep with qualified CMA tutoring. Your instructor is familiar with the information that is on the test, and they can work with you during each CMA class on the skills or concepts that are challenging you the most.There are many benefits to taking advantage of the CMA courses provided by Varsity Tutors.

One benefit is that your instructor can create custom CMA prep sessions based on your individual needs. Additionally, the CMA test prep syllabus is not set in stone, it can be adapted to address the areas you need the most help with. If you are strong in one area, your teacher can spend less time on that, freeing up valuable CMA prep time.CMA tutors are equipped with many different techniques to help you figure out where you stand with your understanding of the contents of the exam. A tutor can then track your progress as you study, adjusting the CMA test preparation session as you go to make sure you are always working towards reaching your goals. This flexibility is just one of the many benefits of working with a private CMA prep tutor.The list below will give you a detailed look at what is required of you in order to earn your CMA credential.

CMA Requirements. Hold an active IMA membership. Complete and pass Parts 1 and 2 of the CMA Exam. Hold a bachelor's degree from an accredited college/university or a related professional certification. (For details, please refer to the Education Qualification Section of the CMA Handbook.). Abide by IMA's Statement of Ethical Professional Practice. Have two continuous years of professional experience in management accounting or financial management.

(Please refer to the Experience Qualification section of the CMA Handbook.). Names of standardized tests are owned by the trademark holders and are not affiliated with Varsity Tutors LLC.4.9/5.0 Satisfaction Rating over the last 100,000 sessions. As of 4/27/18.Media outlet trademarks are owned by the respective media outlets and are not affiliated with Varsity Tutors.Award-Winning claim based on CBS Local and Houston Press awards.Varsity Tutors does not have affiliation with universities mentioned on its website.Varsity Tutors connects learners with experts. Instructors are independent contractors who tailor their services to each client, using their own style,methods and materials.