Frank just graduated from college and is looking for a job as a management accountant. He is thinking of taking the exam to become a certified management accountant in order to bolster his resume. What advice does a career counselor give him?

a) He must first acquire experience working as a management accountant before he would be able to qualify as a CMA.
b) He should take the exam as soon as possible because passing it will improve his chances of finding employment.
c) He should take the CPA exam instead because the job functions of CPAs and management accountants are similar.
d) He must take the exam immediately because he can't work as a management accountant without passing the test.