CIMA is the world’s largest and leading professional body of management accountants. Our mission is to help people and businesses to succeed in the public and private sectors.
We have more than 218,000 members and students operating in 177 countries. They work at the heart of business in industry, commerce and not for profit organisations. We have strong relationships with employers, and sponsor leading research.
We constantly update our qualification, professional experience requirements and CPD programme. This ensures that our members and students are first choice for employers who are recruiting financially trained business leaders.
We are committed to upholding the highest ethical and professional standards, and to maintaining public confidence in management accounting.
Most accounting qualifications train people for private practice, working on external audit and tax issues. CIMA prepares people for a career in business. It teaches skills for strategic advice, managing risk and making key decisions.
Our syllabus is designed to deliver a strong understanding of all aspects of business so our members can contribute in many areas of an organisation.
What is management accounting?
Management accounting combines accounting, finance and management with the leading edge techniques needed to drive successful businesses.
Chartered management accountants:
Advise managers about the financial implications of projects.
Explain the financial consequences of business decisions.
Formulate business strategy.
Monitor spending and financial control.
Conduct internal business audits.
Explain the impact of the competitive landscape.
Bring a high level of professionalism and integrity to business.
The management accounting skillset
Our members are qualified to work across an organisation, not just in finance. In addition to strong accounting fundamentals, CIMA teaches strategic business and management skills:
Analysis – they analyse information and using it to make business decisions.
Strategy – they formulate business strategy to create wealth and shareholder value.
Risk – they identify and manage risk.
Planning – they apply accounting techniques to plan and budget.
Communication – they determine what information management needs and explain the numbers to non-financial managers.
CIMA members and students are required to comply with the CIMA code of ethics and to apply the fundamental principles of CIMA’s ethical code to their working lives. CIMA members are at the heart of business as its conscience, bringing judgment, independence and objectivity in addition to their professional qualification.
Certificate in Business Accounting exams
Certificate level exams are computer based and are on demand - they can be taken all year. The Certificate level syllabus comprises of five subjects with one exam for each subject and all five exams must be passed to complete the level. The five exams can be taken in any order.