They are Kelly Byer of De Soto, Mo., Lev Levine of Moscow, Russia, Jerry Stuppy of Cape Girardeau, and Sarah Berkbigler of Perryville, Mo. The four were recognized at the recent 2002 Harrison College of Business Honors Banquet and were students of Dr. Keith Russell, professor of accounting, finance and business law. He challenged them to "always do more than is expected."

Byer passed Part 1, which covered economics, finance and management, and Part 3, which covered management reporting, analysis and behavioral issues. Levine passed Parts 1, 3 and 4, which covered decision analysis and information systems; Stuppy and Berkbigler both passed Part 3.

The CMA Examination is administered by the Institute of Management Accountants (IMA) Institute of Certified Management Accountants (ICMA). The IMA has approximately 75,000 professional accountant members worldwide. Thirty thousand hold CMA certificates.