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The Chartered Institute of Management Accountants (CIMA) is the global professional management accounting body, based in the United Kingdom. CIMA offers training and qualification in management accountancy and related subjects. It is focused on accountants working in industry and provides ongoing support and training for members.
Candidates are given 3 hours to complete the multiple choice section and one hour to complete the essays. Candidates must show their work for the essay questions in order to receive credit. Parts 1 and 2 of the CMA exam are scored on a scale of 0–500 with a candidate's raw score converted to a uniform scaled score against all exam candidates.
Candidates have a total of four hours to complete an exam, regardless of the number of questions or perceived difficulty. Each exam is broken out into 5 testlets. Candidates are permitted to take a break between testlets. However, with the exception of a standardized 15-minute break between testlets three and four, the exam timer is not paused.
The fee to sit IQEX is USD845 as a first time candidate, and USD795 as a re-examination candidate. Australian CPAs required to sit the AUD section of the Uniform CPA Exam must pay USD1,030 as a first time candidate, and USD795 for re-examination. Should AUD be applied for on its own the fee is USD185.
The institute offers qualifications, training and professional membership. It holds the UK licence to award the Certified Financial Planner (CFP) designation. Amongst the qualifications offered is the Diploma in Capital Markets which covers the areas of securities, investment, compliance, derivatives, corporate finance and operations. [2]
The Cayman Islands Monetary Authority (CIMA) is the primary financial services regulator of the Cayman Islands and supervises its currency board. [2]The CIMA manages the Cayman Islands currency, regulates and supervises financial services, provides assistance to overseas regulatory authorities and advises the Cayman Islands government on financial-services regulatory matters.
The P antigen (later renamed P1) was first described by Karl Landsteiner and Philip Levine in 1927. [1] The P1PK blood group system consists of three glycosphingolipid antigens: P k , P1 and NOR. [ 2 ] [ 3 ] In addition to glycosphingolipids, terminal Galα1→4Galβ structures are present on complex-type N-glycans. [ 4 ]
The P1 LM also features a larger twin-turbocharged V8 engine than the P1 and P1 GTR at 3,994 cc (4.0 L) with an 8,500 rpm red line. [ 56 ] The P1 LM has a total power output of 1,000 PS (735 kW; 986 hp) and 1,050 N⋅m (774 lb⋅ft) of torque, with 800 PS (588 kW; 789 hp) being delivered at 7,250 rpm and an additional 200 PS (147 kW; 197 hp ...