CIMA transition arrangements

CIMA transition arrangements: The major change you need to be aware of is the removal of C03 Fundamentals of Business Mathematics from the updated syllabus. The content is important which is why we’ve redistributed the majority of it across the four updated subjects, however practically it means one less exam to sit. You can find out more about the evolutionary changes we’ve made to the CIMA Cert BA here.

CIMA transition arrangements: Your transition plan

The transition across to the updated Cert BA will be easy. On 11 January 2017 you will be credited for all the exams you have already passed. You will then need to sit all remaining exams under the updated syllabus.

You can find out more about the transition arrangements here, or download the transition guides below.

CIMA transition arrangements: Preparation is key to your success

When you’ve figured out which exam you’re going to sit first under the updated qualification, make sure you check out our newest and most popular resources on CIMAconnect. Also, join the subject group so you can stay up to date when new resources, discussions, blogs and articles are added!

CIMA transition arrangements: BA1 Fundamentals of Business Economics
C04 – BA1 Transition Guide
BA1 Study & Exam Guide
BA1 Self Study Guide

CIMA transition arrangements: BA2 Fundamentals of Management Accounting
C01 – BA2 Transition Guide
BA2 Study & Exam Guide
BA2 Self Study Guide

CIMA transition arrangements: BA3 Fundamentals of Financial Accounting
C02 – BA3 Transition Guide
BA3 Study & Exam Guide
BA3 Self Study Guide

CIMA transition arrangements: BA4 Fundamentals of Ethics, Corporate Governance and Business Law
C05 – BA4 Transition Guide
BA4 Study & Exam Guide
BA4 Self Study Guide

CIMA transition arrangements
The Chartered Institute of Management Accountants (CIMA) is a UK based professional body offering 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.

CIMA is one of the professional associations for accountants in the UK and Ireland. Its particular emphasis is on developing the management accounting profession. CIMA is the largest management accounting body in the world with more than 227,000 members and students in 179 countries. CIMA is also a member of the International Federation of Accountants.

CIMA operates a standard scheme of qualifying examinations for prospective members. It promotes local education, training and management development operations, and new techniques through its research foundation and the dissemination of management accounting practices through publications and other media related activities. CIMA has been active in recent educational and vocational initiatives in former Eastern bloc countries. It publishes a monthly journal, supplied free to members and registered students, called ‘Financial Management’.

CIMA is recognised as a professional accounting body for various statutory purposes by UK and various overseas governments. The institute regulates the activities of its members by a code of practice, a discipline committee and (a recent innovation) a continuing education scheme. Its governing body is its council, comprising members elected from regional branches. Each of the branches has a committee and is responsible for much of the ‘grass roots’ activity. Activity such as qualification development is undertaken from the London head office.

The CIMA Global Business Challenge, an annual international business and strategic management competition for undergraduates around the world, is designed to bring out the best in the young business leaders of tomorrow.

In July 2009, CIMA added an online community – CIMAsphere – to its website. The community consisted of a range of blogs, discussion boards, groups, community answers, expert Q&A sessions and some social networking features for members, students and the general public. This has since been shut down. Members are instead encouraged to join the CIMA LinkedIn group, and students are directed to CIMAconnect, an online study support portal.

In 2011, CIMA entered into a joint venture with the American Institute of Certified Public Accountants (AICPA) to launch a global management accounting designation called the Chartered Global Management Accountant (CGMA).In the Americas outside the U.S., non-U.S. CPAs can obtain the new designation as an AICPA International Associate, after a rigorous assessment process. In the rest of the world, new designation holders are able to become members of CIMA after the same assessment process.

CIMA is proactive to tie up with American CPA because of the current convergence trend between US-GAAP and IFRS, reinforced following the merger of the iconic New York Stock Exchange with Germany’s Deutsche Boerse AG. “It remains to be seen whether companies listed in a combined exchange would be required to report under IFRS, US GAAP or both, but as the US appears to be moving towards IFRS adoption it is more likely the international standards would be the accounting rules of choice”.

CIMA transition arrangements

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