American Society of Military Comptrollers - Certification Program

Certification Program

Because defense financial management is complex, military comptrollers are encouraged to seek professional certification. The most common certifications are state administered Certified Public Accountant examinations and the national Certified Defense Financial Manager (CDFM) examination which was developed by the American Society of Military Comptrollers.

The CDFM examination is composed of four separate test modules. The first three must be passed to receive basic CDFM certification. The fourth module on acquisition is optional. Those who pass all four modules are identified as CDFM-A. The following is an outline of the topic covered in the four test modules.

• Module 1 covers the military resource management environment including: government resource management environment (15%); defense resource management environment (35%); manpower management (10%); personnel management (15%); management and internal controls (10%); and fiscal law (15%).

• Module 2 covers budget and cost analysis including: planning, programming, budgeting and execution of appropriated funds (60%); cost and economic analysis (20%); business management process improvement (10%); and fiscal law (10%).

• Module 3 covers accounting and finance including: fiscal law (15%); finance (35%); accounting (35%); and auditing (15%).

• Module 4 covers defense acquisition subject matter including: acquisition strategy and the three major defense decision support systems (11%); systems engineering (15%); resource management (10%); life cycle logistics (8%); human systems integration (5%); acquiring information technology (7%); technology protection (5%); test and evaluation (9%); decisions, assessments and reporting (11%); and earned value management (19%).

Examinations are administered by commercial testing organizations throughout the United States. Each examination module contains a minimum of 80 questions. Candidates are allotted two hours to complete each module. To received the basic certification, an individual must pass the first three module examinations. Individuals who complete all four modules are recognized as Certified Defense Financial Manager with Acquisition Specialty. CDFM is an important professional credential for military comptrollers.

As with most professional credentials, the CDFM program requires (1) technical examinations; (2) education; (3) experience; (4) continuing professional education; and (5) subscription to a code of professional ethics.