Chartered Institute of Management Accountants
- Chartered Institute of Management Accountants
- CIMA
A British professional *management accounting organization. Headquartered in London, the CIMA was founded in 1919 as the Institute of Cost Accountants, and the organization went through several name changes before adopting its current designation in 1986. Its Web site states that "CIMA members are Accountants in Business. We represent financial managers and accountants who work in industry, commerce, *not-for profit and public sector organisations. Our key activity is related to Business Strategy, Information Strategy and Finance Strategy. CIMA members are not trained in audit" (emphasis in original). This clearly indicates CIMAs traditionally low emphasis on auditing, though individual CIMA members may of course move into auditing roles during their careers. In 2003 the institute’s international membership was around 135,000, including some 60,000 student members. Web site: www.cimaglobal.com
Auditor's dictionary.
2014.
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