What is CIMA?

CIMA (the Chartered Institute of Management Accountants) is the UK professional body for management accountants, who focus on business strategy, costing, budgeting and performance rather than statutory audit. Qualified members use "ACMA" (Associate) or "FCMA" (Fellow) and the global "CGMA" designation held jointly with the AICPA. CIMA accountants commonly work inside businesses as finance directors and analysts rather than in public practice.