Chartered Institute of Management Accountants
The Chartered Institute of Management Accountants (CIMA) is a London- based professional association dedicated to training and qualifying its members and students in the fields of management accounting , controlling and accounting . He also offers ongoing support for already qualified members who have the title of Chartered Management Accountant.
The association's focus is on developing management accounting and controlling in the UK and worldwide. CIMA has more than 203,000 members and students in 173 countries. Traditionally, similar to the related British qualification of the Association of Chartered Certified Accountants (ACCA), CIMA is particularly popular in the English-speaking world (e.g. in India, Pakistan, South Africa, etc.), but it is now becoming more widespread in Central and Eastern Europe Eastern Europe and African countries.
The association is a member of the Consultative Committee of Accountancy Bodies and also the International Federation of Accountants .
Activities and qualification building
The CIMA full qualification is a system of fifteen aptitude tests for prospective members, roughly equivalent to a Masters degree. The exams are demanding and only about half of the candidates pass them.
List of course content and exams:
- C01 Fundamentals of Management Accountancy
- C02 Fundamentals of Financial Accounting
- C03 Fundamentals of Business Mathematics
- C04 Fundamentals of Business Economics
- C05 Fundamentals of Ethics, Corporate Governance & Business Law
Qualification awarded after passing these exams: Certificate in Business Accounting
- E1 Enterprise Operations
- P1 Performance Operations
- F1 Financial Operations
Qualification: CIMA Diploma in Management Accounting
- E2 Enterprise Management
- P2 performance management
- F2 Financial Management
Qualification: CIMA Diploma in Advanced Management Accounting
- E3 Enterprise Strategy
- P3 Performance Strategy
- F3 Financial Strategy
Test of Professional Competence (T4, Case study and record of Professional Development)
Qualifications: Member of the Chartered Institute of Management Accountants
The association is also active in promoting regional education, training and management development and promoting new technologies through its research foundation. The dissemination of management accounting practice is accomplished through publications and other media. "Financial Management" appears monthly, as well as a quarterly magazine called "Management Accounting Research", which is primarily intended for an academic readership.
The association is recognized as a professional body for various statutory purposes by the UK and other foreign governments. The institute regulates the activities of its members through a code of conduct, disciplinary measures, a committee and an ongoing training program that is mandatory for members.
The association cooperates with the American Institute of Certified Public Accountants (AICPA), whereby a global management accounting qualification is offered, the Chartered Accountant Global Management (CGMA)
Individual evidence
- ↑ http://www.cimaglobal.com/
- ↑ http://www.prospects.ac.uk/chartered_management_accountant_job_description.htm
- ↑ http://www.lsbf.org.uk/programmes/professional/cima/about-cima.html
- ^ Association of Chartered Certified Accountants
- ↑ http://articles.timesofindia.indiatimes.com/2013-03-13/kochi/37681838_1_new-scholarships-new-campuses-dcsmat
- ↑ http://www.deccanherald.com/content/315362/more-just-number-crunching.html
- ↑ http://www.brecorder.com/company-news/235/1158386
- ↑ Archive link ( Memento of the original from March 18, 2013 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.
- ↑ http://www.ifac.org/
- ↑ Archived copy ( Memento of the original dated December 11, 2011 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.
- ↑ Archive link ( Memento of the original from June 15, 2013 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.
- ↑ Archived copy ( memento of the original from March 7, 2013 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.
- ↑ Archive link ( Memento of the original from March 18, 2013 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.
