A Certified Management Accountant (CMA) specializes in:

A Certified Management Accountant (CMA) primarily focuses on internal financial management and decision-making within organizations. This role emphasizes the need for uniformity in financial procedures and practices to support efficient management and strategic decisions. CMAs are trained to analyze business data, budget performance, and implement financial strategies that align with the organization's goals.

While external auditing, tax preparation, and consulting for public accounting firms are important functions in the accounting profession, these areas typically fall under the purview of different certifications or types of accountants. For instance, auditing external clients is commonly associated with Certified Public Accountants (CPAs), while tax returns are typically prepared by tax professionals, also often CPAs. Consulting for public accounting firms might involve various accounting professionals, but it doesn't reflect the specific expertise of a CMA, which is centered on internal management issues and organizational efficiency. Therefore, the specialization of a CMA in uniforming financial procedures and decisions in businesses is what distinctly aligns with their training and professional practice.