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Initial Certification indicates that physicians have met rigorous standards through intensive study, accredited training and evaluation and that they have the clinical judgment, skills and attitudes essential for the delivery of excellent patient care.

MOC is a professionally determined standard that attests that an internist is staying current in knowledge and practice throughout his/her career.

For more than 75 years, Certification by ABIM has stood for the highest standard in internal medicine and its 20 subspecialties.

Revenue and Expenses



  • Exam Administration

    20% of total expenses

    Exam Delivery — includes seat costs for candidates and diplomates. Includes psychometric analysis and exam scoring.

  • Self-Assessment

    11% of total expenses

    Knowledge and practice assessment product development and approvals.

  • Administration

    14% of total expenses

    Finance, human resources, legal and building-related.

  • Governance

    7% of total expenses

    Board meeting costs and President's Office.

  • Policy

    1% of total expenses

    Promoting awareness of Certification and MOC to external stakeholders.

  • Physician Support & Outreach

    15% of total expenses

    Call Center, physician communications, Academic Affairs and Web.

  • Research

    10% of total expenses

    Research innovations in assessment and the value of Certification and MOC.

  • Program Oversight

    4% of total expenses

    Establishment of the requirements for Certification and MOC. Including working with our subspecialty boards and medical societies.

  • Exam Development

    18% of total expenses

    Question writing for Certification and MOC exams in 20 specialties.

The creation of relevant and rigorous Certification and Maintenance of Certification (MOC) programs requires the time and commitment of leaders in internal medicine and its subspecialties, as well as a supporting team of professionals, all of whom are focused on ABIM's mission.

The infographics above detail how ABIM manages the resources that are collected through Certification and MOC fees—ABIM receives no industry funding. Download the pdf.

For year ended 2015, ABIM expenses exceed revenue due to a slight decrease in the number of MOC exam takers and reduced investment income which is tied to overall financial market performance.

Note: ABIM operates on a July-to-June fiscal year. Our most recent publicly available 990 form (pdf) is for fiscal year 2015 ended 6/30/15 and reflects compensation paid for the preceding calendar year (January 2014 to December 2014) and financial activity for the current fiscal year (July 2014 to June 2015). ABIM utilizes the accrual-based accounting methodology required by generally accepted accounting principles (GAAP) to report its financial activity on our 990 forms.

The readers' guide About ABIM's Form 990 (pdf) provides information about various topics covered in the ABIM's 990.

Our most recent audited financials for ABIM and Affiliated Foundation (pdf) comprise the consolidated statements of financial position, activities and cash flow as of June 30, 2016 and 2015. The readers’ guide About ABIM and ABIM Foundation’s Consolidated Financial Statement (pdf) provides information about the statement.