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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.
Management accounting knowledge and experience can be obtained from varied fields and functions within an organization, such as information management, treasury, efficiency auditing, marketing, valuation, pricing, and logistics. In 2014 CIMA created the Global Management Accounting Principles (GMAPs). [7]
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.
The exam was administered twice per year: on the first consecutive Wednesday, Thursday and Friday in May and November of each year. Test takers were allowed to use only paper and pencil (no electronic calculators or computers of any kind were allowed at that time). In 1994, the exam was restructured into a four-section, two-day exam.
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 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]
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.