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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.
ACCA traces its origin to 1904, when eight people formed the London Association of Accountants to allow more open access to the profession than was available through the accounting bodies at the time, notably the Institute of Chartered Accountants in England and Wales (ICAEW) and the Institute of Chartered Accountants of Scotland (ICAS).
AAT members can claim a range of exemptions from ACCA, ICAEW, ICAS, CIPFA and CIMA examinations and vice versa. Many AAT students go on to study for Chartered status with one of the Chartered bodies with approximately 30% of Chartered body membership comprising those who began their studies with AAT.
The Chartered Global Management Accountant (CGMA) is the most widely held management accounting designation in the world with more than 137,000 holders. [2] It recognizes professionals who have advanced proficiency in finance, operations, strategy and management and is underpinned by global research to maintain relevance with employers, and develop competencies most in demand.
ICAN was strongly opposed to establishment of CIMA, while ANAN said it supported the proposal given the dynamics of the profession. [19] In December 2009, there were delays in the passage by the Senate of bills on the Institute of Chartered Public Accountants (CPA) and the Chartered Institute of Management and Cost Accountants (CIMCA). [20]
Professional bodies represent the interests of their members by lobbying governments, and provide the framework for self-regulation where this is permitted by statute. . Professional bodies are also responsible for administering training and examinations for students and me
The Consultative Committee of Accountancy Bodies (CCAB) is an umbrella group of chartered professional bodies of British qualified chartered accountants.The primary objective of the CCAB is to provide a forum for the member bodies to discuss issues of common concern, and where possible, to provide a common voice for the accountancy profession when dealing with the United Kingdom government.
The ACT also offers a fast-track route for qualified accountants who wish to gain AMCT. This accelerated course of study is open exclusively to ACCA members and affiliates, CIMA members and students, ICAEW members and ICAS members. [1]