ASSOCIATION OF BUSINESS EXECUTIVES - ABE

CHARTERED INSTITUTE OF MANAGEMENT ACCOUNTANTS - CIMA


CIMA is the world's largest professional body of management accountants.
The Chartered Institute of Management Accountants (CIMA) is a United Kingdom-based professional body offering training and qualification in management accountancy and related subjects, focused on accounting for business; together with
ongoing support for members
.
CIMA is one of a number of professional associations for accountants in the UK and Republic of Ireland. Its particular emphasis is on developing the management accounting profession within the UK and worldwide.



CIMA is a member of the Consultative Committee of Accountancy Bodies and CIMA is withdrawing its membership from the CCAB (Consultative Committee of Accounting Bodies) on 2 March 2011. CIMA also is a member of the International Federation of Accountants.

CIMA has two grades of full membership:

Associate - designated by the letters ACMA

• completed a period of qualifying practice of at least three years, documented and signed by appropriate witnesses
• passed the institute's 15 qualifying examinations

Fellow - designated by the letters FCMA
www.cimaglobal.com

CIMA SYLABUS:

Certificate Level

The Certificate level is made up of five papers:

•  CO1 - Fundamentals of Management Accounting
• CO2 - Fundamentals of Financial Accounting
• CO3 - Fundamentals of Business Mathematics
• CO4 - Fundamentals of Business Economics
• CO5 - Fundamentals of Ethics, Corporate Governance & Business Law

Operational Level

•  E1 - Enterprise Operations
•  P1 -Performance Operations
• F1 - Financial Operations

Management Level  

• E2 - Enterprise Management
•  P2 - Performance Management
•  F2 - Financial Management

Strategic Level

•  E3 - Enterprise Strategy
• P3- Performance Strategy
•  F3 - Financial Strategy