CIMA — Chartered Institute of Management Accountants (CGMA)
Management accounting and business finance — finance inside organisations.
Comparing options? Read ACCA vs CPA vs CMA vs CFA →Quick answer
- Best for
- Management accounting and business finance — finance inside organisations.
- Not ideal for
- If you want external audit or public-practice work.
- Main roles
- Management accounting, FP&A, business partnering and finance leadership.
- CPD
- CIMA uses a continuous, reflective CPD cycle (assess–plan–do–reflect).
Last reviewed: June 2026
Who it's for
Those who want finance and strategy roles in business rather than audit/practice.
Structure
Three levels (Operational, Management, Strategic), each with three Objective Tests and a Case Study — 12 assessments — across the Enterprise, Performance and Financial pillars (2026 syllabus).
Time & cost
Typically 3–4 years; a CGMA Finance Leadership Program route is also available.
Careers
Management accounting, FP&A, business partnering and finance leadership.
The skills you'll build
Many of these serve more than one path.
Best free resources for this path
Curated and vetted, with how to start.
Free video lectures, notes and mock exams for every ACCA and CIMA paper.
How to start: Free to use; create a free account for the forums. No paid content.
Free CPE webinars on accounting, audit, tax and finance from the US/global bodies.
How to start: Search 'Free CPE webinars' on aicpa-cima.com and register.
45+ free modules covering the IFRS standards, with a certificate.
How to start: No registration to study; add your name before the assessment for the certificate.
Free, self-paced Excel and Power BI training — essential analyst skills for any finance path.
How to start: Free with a Microsoft account; the optional PL-300 exam is paid.
Free Accounting Fundamentals and finance courses you can audit free.
How to start: Create a free account and choose the free/audit option.
Continuing professional development (CPD)
CIMA uses a continuous, reflective CPD cycle (assess–plan–do–reflect).
Get these hours for free →Disclaimer
Links to third-party resources are provided for convenience and learning only. Fileminder does not control third-party content, prices, certificates, CPD/CPE eligibility, availability or accuracy. Always check the provider's own page before relying on a course, certificate, CPD unit or learning outcome. Last reviewed: June 2026.