CIMA (the Chartered Institute of Management Accountants) is the only international accountancy body with a sole focus on business. Its members work in industry, commerce, the public sector and not-forprofit organisations. CIMA is a world leading professional institute that offers an internationally recognised qualification in management accountancy, focusing on accounting in business in both the private and public sectors. It is the voice of 183,000 students and members in 168 countries.