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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.
A past paper is an examination paper from a previous year or previous years, usually used either for exam practice or for tests such as University of Oxford, [1] [2] University of Cambridge [3] College Collections. Exam candidates find past papers valuable in test preparation.
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.
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 Chartered Institute of Public Finance and Accountancy (CIPFA) is a UK based organisation for accountants who work in the public sector, accounting firms and other professional bodies where management of public funds are required.
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]
Love & Other Drugs is a 2010 American romantic comedy drama film [3] directed, produced and co-written by Edward Zwick and based on Jamie Reidy's 2005 non-fiction book Hard Sell: The Evolution of a Viagra Salesman.
The fourth and final season of Haikyu!! anime television series, titled Haikyū!! To the Top (ハイキュー!! TO THE TOP), [1] is produced by Production I.G. and Masako Satō replaced Susumu Mitsunaka as director, with the returning staff from the previous seasons. [2]