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CIMA ACCA

CIMA is focused on business ACCA is focused on


and professional practice
uniquely covers: and uniquely covers:
 operations  taxation of corporate and
 change management non-corporate entities (using
 relationship and project actual tax rules)
management  external audit and
 marketing assurance
 law (although the CIMA
Certificate in Business
Accounting covers this topic).
CIMA provides more ACCA provides a different
emphasis on: emphasis on:
 human resource  information systems
management (more
thoroughly and at a higher
level)
 applied management
accounting techniques.

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