Chartered Accountant (CA)
Both CAs and CGAs offer accounting services to the public or businesses.
CAs are business professionals who generally work in four key areas-public practice,industry, government and education. About 40 per cent of CAs are in public practice with the other 60 per cent in industry, government or education.
Certified General Accountant (CGA)
Both CAs and CGAs have the same legal rights to perform audits and accounting. In fact, CGAs work in CA firms and vice versa.
The difference is in how their designation is obtained. In order to get a CA designation, a degree is needed before beginning the program, along with thirty-six months work experience in a public practice firm working on audits.
The CGA program, on the other hand, does not require a degree to begin the program, but one is needed to finish. This allows the advantage of some degree granting partnership programs.
Certified Management Accountant (CMA)
CMAs are private accountants employed by a business or government. CMAs work on strategic direction, business management and leadership, offering services in cost management, process management, risk management and assurance services, among others.
(Source: Robert Half, CMA)