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Complete your MOC requirements by 12/31/24 to avoid a change in certification status Expand/Collapse the ABIM alert.

Sign in to your Physician Portal to view any remaining requirements for the year. Not completing these requirements by 12/31/24 could result in a change to “Not Certified” for one or more certificates.

Breadcrumb trail:

Revenue and Expenses



  • Exam Administration

    27% of total expenses

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

  • Self-Assessment

    2% of total expenses

    Knowledge and practice assessment product development and approvals.

  • Administration

    14% of total expenses

    Finance, human resources, legal and building-related.

  • Governance

    6% of total expenses

    Board meeting costs and President's Office.

  • Physician Support & Outreach

    14% of total expenses

    Call Center, physician communications, Academic Affairs and Web.

  • Research

    14% 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

    19% 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.

Note: ABIM operates on a July-to-June fiscal year. Our most recent publicly available 990 form (pdf) is for fiscal year 2023 ended 6/30/23 and reflects compensation paid for the preceding calendar year (January 2022 to December 2022) and financial activity for the fiscal year 2023 (July 2022 to June 2023). 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, 2023 and 2022. The readers’ guide About ABIM and ABIM Foundation’s Consolidated Financial Statement (pdf) provides information about the statement.