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The CIMA governing council is accountable for maintaining the integrity, quality and rigor of the CIMA® credentialing system, and controls the policies and mechanisms of developing and propagating the CIMA® qualification and body of knowledge around the world. Accomplished subject matter experts, practice leaders, researchers and educators lead various action and quality management groups within the council.

CIMA® Governance - The Triad

Governance of CIMA® is directed entirely toward ascertaining “Continuous advancement, enrichment and growth of the body of knowledge, science, practice and profession of investment & management accounting through design, operation and assurance of ethical. rigorous and industry-aligned qualifications in investment & management accounting”

CGC ensures that the CIMA® body of knowledge and qualification stay constantly aligned to the needs and voices of the players, markets and stakeholders of accounting and business. The triad of principles guides CIMA® governance at all times:

  • Always serve in accordance to the needs of knowledge requirements and ethical assessment of proficiencies of investment & management accountants

  • The primary allegiance of all governance elements shall always be to the sacrosanct virtue of accountability to the profession and function of investment & management accounting

  • Individuals assigned on governance responsibilities will always avoid extraneous pressures or biases from breaching the high standards of governance and ethics.

Governance Structure

The CIMA Institute governs under the CIMA® constitution 2010, that lays down the governance policy framework. The CIMA Institute constitution spells out the policies and principles of governance, that integrate the various organs and bodies within the CIMA Institute for optimal functioning and outcomes. Led by the CIMA governance council, the various executive organs support the council, managing directly the aspects related to design, development, research and operationalization of body of knowledge, exam-items and assessment mechanisms, among others.

Formed under the CIMA constitution, the CIMA governance council is mandated to regulate credentialing and qualification-award. The council is advised by four executive arms, that function as the chief executive organs with the mandate to implement and control the various CIMA Institute initiatives and programs on the ground through a network of committees and associates. The executive organs have been provisioned for 40 members, split among the Knowledge Board, the Ethics Board, the Exam Board, and the Qualification Board. These boards in turn, have several committees under them operating under a variety of regulatory mandates.