The Chartered Institute of Management Accountants (CIMA), founded in 1919, is the world’s leading and largest professional body of management accountants, with over 227,000 members and students operating in 179 countries, working at the heart of business. CIMA members and students work in industry, commerce, the public sector and not-for-profit organizations. CIMA works closely with employers and sponsors leading-edge research, constantly updating its qualification, professional experience requirements and continuing professional development to ensure it remains the employers’ choice when recruiting financially-trained business leaders.

Professionalism and ethics are at the core of CIMA’s activities with every member and student bound by robust standards so that integrity, expertise and vision are brought together.

CIMA has formed a joint venture with the American Institute of CPAs (AICPA) to establish the Chartered Global Management Accountant (CGMA) designation. CGMA is the global quality standard that further elevates the profession of management accounting. The designation recognizes the most talented and committed management accountants with the discipline and skill to drive strong business performance.

CIMA-ICMAI Exclusive Pathway Route

CIMA and the Institute of Cost Accountants of India (ICMAI) signed a historic memorandum of understanding (MOU) on 31 January 2015, to allow mutual advanced entry for members of both professional bodies effective March 2015. Proven members of ICMAI would be offered an exclusive pathway route by CIMA, and allowed exemptions for 16 exams – CIMA Certificate in Business Accounting (five exemptions) and Professional Qualification (11 exemptions), leading up to the strategic case study exam. An ICMAI member would have to take only ONE exam, the strategic case study, to complete the professional qualification.

On passing the strategic case study, proven members of ICMAI will need to demonstrate three years’ relevant experience (as specified below) to obtain CIMA membership and be awarded with the prestigious, globally acclaimed title of Chartered Global Management Accountant (CGMA). If you are interested and want to know more about how to qualify for the coveted CGMA title, please email with the title ‘ICMAI exclusive pathway route’.


Note: In 2019, ICAI-CMA and CIMA MOU is pending for renewal. 

How much does it cost?

♦ Please note that while registering you pay to CIMA a sum of GBP 233

  • Registration with CIMA
  • Exemption Fees.

♦ When you book your paper you can pay the examination fees i.e. 192.


Note :- 1 GBP (British Pound) = Rs. 91 (as on 12.02.2019)


  • You can upload your documents while registering through  or email copies of your ICAI-CMA and Graduation final certificate and all mark sheets along with Membership Certificate to in order to claim exemptions. Please don’t forget to mention your CIMA Contact id in the email when you send these documents.
  • You can register as a CIMA student any time throughout the year.
  • You can enter the promotional code – ICMAI2017REGONLY  at the time of registration.
  • The case study exam is an online descriptive exam which will be conducted four times in a year through our pearsonvue assessment centres.
  • Strategic level case study exam consists of E3, P3 and F3 subjects.
  • There are four windows a year when you can sit the case study exams (February / March; May; August and November)
  • To locate a test centre kindly visit- Click Here
  • For more details on the 2015 syllabus, please visit: 2015 Syllabus – Click Here
  • Books – Click Here
  • Tuition provider – Click Here

Management Accountant Gateway Assessment

If you are not eligible for the exclusive pathway route, as a passed finalist of ICMAI, you may be eligible for advanced entry through the management accountant gateway assessment. All exemptions are free.

The management accountant gateway route is the accelerated entry route to the CIMA Professional Qualification and the globally recognised CGMA designation.

This accelerated route is open to members of these professional bodies:

  • Institute of Cost Accountants of India (ICAI) members and passed finalists.
  • Institute of Cost and Management Accountants of Pakistan (ICMAP) members.
  • Institute of Cost and Management Accountants of Bangladesh (ICMAB) members and passed finalists.


How does it work?

Eligible individuals are required to take the CIMA Gateway Exam (also known as the Management Level Case Study exam for those who are not on the accelerated route). The CIMA Gateway Exam is:

  • a computer based case study exam
  • three hours long
  • available in four windows a year (refer to the exam timetable for more information)
  • assesses knowledge and competencies covered in the Management level of the CIMA Professional Qualification

Once you have passed the CIMA Gateway Exam, you will be granted 11 exemptions that include subjects from the certificate level, operational and management level exams, allowing you to progress straight to the strategic level of the CIMA Professional Qualification.

How much does it cost?

  • Your CIMA student registration fee – GBP77
  • A fee for each exam attempt – GBP126

Please note: the management accountant assessment route is exempt from CIMA’s tiered exam pricing structure.


Get started

  • You must register as a CIMA student (using the ‘gateway route’ option) and submit documents proving your eligibility for this route. Documents you will need to include:
    – Complete transcripts (mark sheets) for all stages
    – Graduation certificate or a letter from your University confirming completion
  • You will be emailed with full details of how to submit your documents to CIMA after completing your registration.
  • Once your documents have been reviewed and approved you will then be confirmed onto the gateway route and will be eligible to schedule the CIMA Gateway Exam.


Practical Experience Requirements (PER)” variation

A minimum of 36 months’ experience is required across the four knowledge areas, with a maximum of 60 months to be evidenced.

At least four competency categories must be selected between Technical and Business skills (with at least one from each) covering the minimum 36 months

  • At least 18 months must be at the intermediate, advanced and/or expert levels.
  • The remaining 18 months can be gained across foundational, intermediate, advanced and expert levels.

A minimum of one competency category each from People and Leadership skills over 36 months.  

  • These should be in the context of the technical and business skills and can be gained across foundational, intermediate, advanced or expert levels.

Where you have more than five years’ relevant experience:

  • You should upload detailed evidence for a maximum of five years’ experience.
  • The remaining experience (outside of the five years) should be recorded in your Career Progression Summary.

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