CIMA members in Ireland

What is CIMA^®?

CIMA stands for the Chartered Institute of Management Accountants^®. CIMA is the world's largest professional body of management accountants, offering the most relevant finance qualification for business.

What credential can I achieve through CIMA?

CIMA guides candidates to achieving the CGMA^® designation, and a CIMA candidate has options for how best to pursue the CGMA designation.

The CGMA designation can be achieved through the professional qualification, which structures the CGMA syllabus into three levels — Operational Level, Management Level and Strategic Level.

There are three pathways to the CGMA designation: tuition provider pathway; self-study pathway; and online digital learning through the CGMA Finance Leadership Program (FLP).

A CGMA candidate could begin the journey at the foundational level by pursuing the Certificate in Business Accounting. Pursuing the Certificate in Business Accounting is valuable to individuals with little or no accounting background.

What is the CGMA designation?

The Chartered Global Management Accountant^® (CGMA) designation is a globally recognised distinction of accounting and finance professionals who guide strategic decision-making and drive business performance in organisations around the world.

Why is the CGMA designation important?

Management accountants with the CGMA designation are strategic counsellors for businesses.

CGMA designation holders are able to bridge the gap between business, strategy and finance to make informed, insightful decisions.

The CGMA designation identifies finance professionals with analytical skills and the strategic vision to meet short-term challenges and create long-term sustainability for organisations.

Anyone who wants to cultivate their commercial skills, strategic ability and transformational mindset can work towards the CGMA designation. Check out 5 reasons to earn the CGMA designation and see if you might be the management accountant of tomorrow.

Is the CGMA designation available to tax professionals?

Yes. Anyone can apply to become a CGMA designation holder. The CGMA designation is open to everybody, including tax professionals with completed AICPA or CIMA qualifications and newcomers to the accounting profession.

How long will it take me to qualify for the CGMA designation?

On average, candidates who choose to study through a tuition provider or study independently take one year to complete the Certificate in Business Accounting and four years to complete the three levels — Operational Level, Management Level and Strategic Level.

CGMA candidates who choose the online digital pathway — the CGMA Finance Leadership Program — could complete the three levels in 3-4 years, so approximately one year per level. The CGMA FLP pathway includes three case study exams and three levels of learning: the Operational Level, which focuses on short-term decision making; the Management Level, which focuses on medium-term planning; and the Strategic Level, which focuses on long-term strategic decision-making.

What are my study options?

The choice is yours! The options available include learning in the classroom with a tuition provider, online learning systems and self-study from your home.

The pathways to the CGMA designation are:

• Tuition provider

• Self-study

• Online digital learning through the CGMA Finance Leadership Program

Study resources, articles, and guides are available on the CGMA Study Hub.

How much will it cost to achieve the CGMA designation?

CGMA candidates pay a one-time registration fee, an annual subscription fee, and a fee for each exam. To find out more, explore fees and other important information.

If you register between 1 January and 30 September, your annual subscription fee will be waived until the end of the year.

If you register between 1 October and 31 December, your annual subscription fee will be waived until the end of the following year.

New candidates do not have to pay their first year’s subscription fee.

Notes:

• The CIMA subscription year runs from 1 January to 31 December.

• You will also need to pay for study materials and any tuition classes.

Where do I register as a CGMA candidate?

You can register as a CGMA candidate online.

Select the chat icon to the right of your screen, or visit our help page for frequently asked questions and other contact information.

Can I complete my CIMA registration if I am unable to comply with previous conduct declarations?

You will need to submit full details of all sanctions, offence orders or undertakings in question before you are able to register.

We review each submission on a case-by-case basis. You will be contacted if we require any further information or clarification.

Once we reach a decision, we will confirm the outcome via email.

To move forward, please select the chat icon to the right of your screen, or visit our help page for frequently asked questions and other contact information.

Please include an email address within your contact details so that we can discuss any conduct issues with you directly. We work within the public interest and have the right to refuse an application in light of the information you supply.

Do I need to register as a candidate before I enrol with a tuition provider?

Yes. We can only confirm your status and award exemptions once you have completed your registration. You must also register to be eligible for any examinations.

Where can I find my contact ID once I have completed the registration process?

You will receive a welcome email which will contain your contact ID after registration. You will need this to access the system and then you will be able to find your contact ID under ‘My Profile’.

If you do not receive this email, you can select the chat icon to the right of your screen, or visit our help page.

My CIMA membership has lapsed. How do I rejoin?

If your membership has lapsed, you can rejoin CIMA upon paying the following fees:

• Readmission fee

• Current year's subscription fee

• Any fees you owed in the year your membership ended

What are the annual subscription fees?

Annual fees vary depending on your membership type — regular, candidate, affiliate or retired — and your additional activities or credential subscriptions, such as member in practice (MiP).

Subscription fees are subject to annual changes.

Can I be stripped of my CGMA designation?

To place the designatory letters of CGMA or ACMA after your surname, you must be an active member.

If you have discontinued your membership or if the designation has been removed due to disciplinary action by CIMA, you may not use the designatory letters.

I already have a management accounting credential from another organisation — am I eligible for the CGMA designation?

No. If you wish to become a CGMA designation holder, you will need to join CIMA or the AICPA. Explore your membership options.

Is there a list of members?

Yes. Members are included in the Membership and Credential Holder Directory,which displays limited information for membership verification purposes. Members have the option to present their contact information, allowing other members and the public to contact them for hire or networking purposes.

Does CIMA have a fee arbitration scheme?

CIMA does not have a fee arbitration scheme, meaning we do not handle fee arbitration directly. As a result, we cannot be involved in cases or grievances between members and candidates and their employers or clients.

How do I handle a new client whose previous accountant is retaining client information for fee disputes?

The CIMA Code of Ethics has guidance on how to deal with disputes; you can also contact Law Express for information regarding UK Law.

Note: CIMA will not become directly involved in disputes.

What do I do if someone is falsely claiming to be a CIMA member or CGMA candidate?

False claims of membership are something we take very seriously. If you have evidence of individuals falsely claiming CIMA membership or using the letters ACMA, FCMA or CGMA after their name, please report it by emailing prof.standards@cimaglobal.com.

How do I report suspected illegal or fraudulent practices in my organisation?

Please refer to our website about ethics support or anti-money laundering to begin the process of reporting illegal and fraudulent practices.

Can CIMA help me in a dispute with my employer?

CIMA does not get involved in disputes between members and employers.

If you are in a dispute, then you can seek information on your rights from the Department of Trade and Industry and your local Citizens Advice Bureau.

Members can also contact Law Express for further advice.

The police have asked me for information about a client. What does CIMA advise?

Legal requests take precedence over the CIMA Code of Ethics and should always be respected.

Please contact Law Express for further advice.

Can I use the AICPA^® & CIMA logo to promote my services?

If you are affiliated with AICPA & CIMA, you are authorised to use our logo.

The only CIMA logo authorised for business use has been designed specifically for CIMA Members in Practice (MiPs) who have been awarded a CIMA practising certificate.

What is CPD?

Continuing professional development (CPD) is the process of developing your skills, knowledge and experience to help you thrive in your professional career in management accountancy.

What are the CPD requirements for maintaining the CGMA designation?

CIMA members continue to follow the existing CIMA CPD policy and AICPA members do likewise.

Both AICPA and CIMA members follow the same CPD policy, meaning everyone working towards the CGMA designation must keep a record of learning activities they take to continue their development and remain professionally competent.

Note: We randomly select a number of members each year to ensure they are following the CPD requirements.

Do I have to complete CPD?

Yes. All members must keep a record of their CPD throughout their career.

I’m a new member; when should I start undertaking CPD?

CPD requirements begin when you are elected to membership (i.e., the date you are able to use the letters ACMA/FCMA and CGMA after your last name).

I’m taking a career break. Do I need to complete CPD?

No. You won’t need to continue CPD whilst taking a career break. However, you should continue to enhance your knowledge and skills if you intend to return to work in the future.

I work part-time. Do I need to complete CPD?

Part-time employees still need to ensure that they can meet the requirements of their roles. There are no special arrangements for members working in part-time jobs.

How much CPD should I complete?

CIMA doesn’t prescribe hours or units, meaning you can do as much as you feel you need to remain professionally competent. However, you are responsible for maintaining your professional development.

What counts as CPD?

Any activity (formal or informal) that helps you develop your knowledge and skills will count as CPD. CPD activities include but are not restricted to:

• Work-based learning

• Project work

• Secondments

• Observation and feedback

• Coaching and mentoring or being coached/mentored

• Delivering training

• Academic and professional qualifications

• Internal and external training courses

• Conferences and events

• Local CIMA events

• Reading technical reports and journals

• Online learning

• Research

• Discussion forums

My role doesn’t involve a lot of accounting; is that an issue?

No. If your role is outside of finance, then you should focus your professional development on the requirements of your current role and a role you want to move into in the future.

How do I complain about a CIMA member?

Please review the Membership and Credential Holder Directory to find out if the person you wish to complain about is registered with this professional body.

Next, decide whether your issue is covered by the CIMA criteria for complaints or if you should try another approach.

If you wish to make a complaint, follow the instructions on how to make a complaint of misconduct.

How do I make a complaint about a CGMA designation holder?

We value and uphold protecting the public, maintaining confidence in the profession and proper standards of conduct in the profession.

Our website details the processes for filing a complaint.

What is 'misconduct'?

Misconduct is a breach of CIMA’s laws — these are the rules governing the professional behaviour of CIMA members and registered students.

Unprofessional behaviour and not behaving to the standard required by the CIMA Code of Ethics are regarded as misconduct (please see what constitutes misconduct).

Conduct resulting in a conviction or sanction by a court or other tribunal also falls within the definition of misconduct (for further information, please see the glossary).

What happens after I make a complaint?

Once your notification of complaint form is received by the professional conduct team, your complaint will be articulated for you in a form that could go to the investigation committee.

You may be asked for further information in relation to your complaint, and you will be sent a summary of the complaint to confirm accuracy.

Why do you ask for so much information?

A complaint of misconduct against a member or registered candidate of CIMA is a serious matter, and we must receive the needed information as evidence of the alleged misconduct.

Should the facts be proven, the investigation committee determines if there is a case for the member or registered student to answer to. If a case subsequently proceeds to the disciplinary committee stage, it may be necessary to gather further evidence or information (see how to make a complaint of misconduct).

Can I make a complaint about a firm of accountants?

CIMA only registers and regulates individuals — you can make a complaint against an individual CIMA member or registered student associated with a firm. However, the conduct process is not applicable to customer disputes over fees or services. We do not resolve disputes and cannot compel CIMA members to give any kind of customer redress(see what CIMA can investigate).

I think my accountant has overcharged me or has not performed accounting services as I expected. Is there anything I can do about that?

CIMA Members in Practice (MiP) — accountants that provide accountancy services to the public for a fee — are required to have a letter of engagement.

Please check your letter of engagement to understand the terms of service to be provided to you.

If you are unhappy, we advise that you speak with your accountant and ask for a copy of their complaint procedures. Note: Complaint procedures are a requirement of CIMA MiP registration.

See the member in practice rules for information on this, and also see what CIMA can investigate.

If, in the course of a contractual dispute, your accountant behaves unprofessionally, this may be misconduct and you may wish to make a complaint about this. It will be entirely separate from any contractual dispute. See examples of misconduct.

Can CIMA make my accountant do what I want?

No. The CIMA complaints procedures are in place to protect the public from unprofessional behaviour by CIMA members or registered students. If you have a dispute with your accountant, you should ask for a copy of their internal complaints procedures, and if this does not resolve your issue, you may wish to look at the alternative dispute resolution page.

What constitutes 'unprofessional behaviour'?

Unprofessional behaviour is behaviour that would bring the profession of management accountancy into disrepute. The CIMA Code of Ethics sets out the requirements and standards of behaviour for CIMA members and registered students.

Examples of unprofessional behaviour may be:

• Tardy communication or failure to communicate

• Failure to complete a professional engagement within the time agreed and without the client’s consent

• Rude or obstructive behaviour

For further information, see examples of misconduct.

Can CIMA give me legal or technical advice in relation to my complaint?

No. CIMA can, however, provide advice on the procedures and protocols that enable the conduct process.

Is CIMA biased towards its own members? How do I know my complaint will be dealt with fairly?

CIMA is impartial to complaints against its members.

To ensure impartiality, the conduct committees are appointed via an independent external process and include both individuals from a non-accountancy background and CIMA members. The majority of the committee will be non-CIMA members.

There are strict protocols in place to ensure that nobody on a conduct committee has any conflict of interest with individual parties in a complaint or any of the legal advisers, or any other connection with the complaint. See information about the conduct committees.

When will I hear the outcome of my complaint?

You can contact the professional conduct team (prof.conduct@cimaglobal.com) at any time, and they will tell you how the case is progressing. If you are to be called as a witness, you will be given plenty of notice of hearing dates.

Why does processing my complaint seem to be taking so long?

The conduct processes address complaints of misconduct in the public interest. Complaints are dealt with thoroughly and carefully. They go through the investigation committee stage initially and may or may not proceed to a hearing; some complaints are determined at that first stage.

Cases that do proceed to the disciplinary committee for public hearing may take up to a year or more to be concluded. For further information, please see the conduct process page.

I want to begin civil proceedings against my accountant; how long will it take for my complaint to be resolved?

The CIMA conduct process typically is put on hold if any criminal or civil proceedings are taking place. For further information, please see the conduct process page.

What will happen to the accountant I complained about?

If the complaint is upheld, there are a range of sanctions that CIMA can impose on its members and registered students, from a reprimand to expulsion. The sanction imposed will depend on the seriousness of the alleged offence. The outcomes of disciplinary hearings are published on our site.