CIMA (Chartered Institute of Management Accountants)

The Chartered Institute of Management Accountants (CIMA) is a UK based professional body offering training and qualification in management accountancy and related subjects, focused on accounting for business; together with ongoing support for members. It is one of a number of professional associations for accountants in the UK and Ireland. Its particular emphasis is on developing the management accounting profession within the UK and worldwide.

CIMA operates a degree standard scheme of qualifying examinations for prospective members. It is active in promoting local education, training and management development operations, the promotion of new techniques through its research foundation and the dissemination of management accounting practices through publications and other media related activities.

CIMA is recognised as a professional accounting body for various statutory purposes by UK and various overseas governments.


CIMA has two grades of full membership:

  • Associate - designated by the letters ACMA
  • Fellow - designated by the letters FCMA

To be admitted as an associate a candidate must have:

  • completed a period of qualifying practice of at least three years, documented and signed by appropriate witnesses;
  • passed the institute's 15 qualifying examinations;
  • been proposed and seconded for membership by two individuals who have direct experience of the candidate's work experience but who do not need to be members of CIMA or even accountants.

To become a Fellow a candidate ACMA must, in addition, have appropriate experience at a senior level.

Why is CIMA important?

New concepts of career, changes in the employment relationship, and increasing expectations on professionals all call on CIMA members to maintain and develop their skills and knowledge. As a result, this places an emphasis on the ability to adapt to sometimes radical new demands and practices. A key outcome of CIMA Professional Development (CPD) is that members are better able to secure and enhance their employability.

CIMA Professional Development (CPD)

CIMA Professional Development has a dual focus:

  • the quality of ongoing performance in a chosen role, whatever that role may be;
  • the forward-looking career development of each individual member.

CPD should address the following areas dependent on each individual’s role:

  • technical skills;
  • knowledge and awareness of changes in the regulatory, statutory and business environment applicable to that member’s role;
  • business, management and interpersonal skills.
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