Surety bond - Overview. 1  A surety bond is defined as a contract among at least three parties: [1] 2  the obligee: the party who is the recipient of an obligation. 3  the principal: the primary party who will perform the contractual obligation. 4  the surety: who assures the obligee that the principal can perform the task.
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The CGMA designation is free for CIMA members. For AICPA members who are eligible, the registration fee is $150 per year. Dual state CPA society-AICPA members receive a $50 savings, making the cost $100 per year. My Thoughts. CGMA is duplicating what IMA is trying to achieve.