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ACCA vs CIMA: Which Should You Choose?

Choose ACCA if you want a broad accountancy qualification covering financial reporting, audit and tax, with roles in audit firms, reporting and international finance. Choose CIMA (CGMA) if you want a management-accounting and business-strategy route into industry. ACCA requires 36 months of practical experience; CIMA requires at least three years of verified experience.

Last reviewed by Sai Manikanta Pedamallu, ACCA, CMA ·

ACCA vs CIMA at a glance

ACCA vs CIMA: side-by-side comparison
CriteriaACCA (UK)CIMA / CGMA (AICPA & CIMA)
Awarding BodyACCA — Association of Chartered Certified AccountantsCIMA — Chartered Institute of Management Accountants, part of AICPA & CIMA
DesignationACCA membership (FCCA for fellows)ACMA or FCMA membership plus the CGMA designation
Focus AreaFinancial reporting, audit, tax, financial management, plus strategy and leadershipManagement accounting, business strategy, performance and risk
Structure13 exams across Applied Knowledge, Applied Skills and Strategic Professional, plus the Ethics and Professional Skills moduleOptional Certificate in Business Accounting, then Operational, Management and Strategic levels: 9 objective tests + 3 case study exams
Exam FormatComputer-based exams; Applied Knowledge on demandObjective tests are multiple choice; one case study exam per level
Exam SchedulingFour sittings a year (March, June, September, December); Applied Knowledge on demandCase study exams four times a year; via Pearson VUE at test centres or online
Experience Requirement36 months of practical experience (PER)Minimum 3 years of verified practical experience in a relevant role
ExemptionsAssessed by ACCA — qualified Indian CAs can get up to 9 exemptionsAssessed individually by CIMA after you register
Global Fin X Coaching₹8,000–₹15,000 per paper, plus ACCA feesNot offered by Global Fin X
Best ForAudit, financial reporting, tax, Big 4 and international finance careersManagement accounting, FP&A, business partnering and strategy roles in industry

This compares the current ACCA structure. Exam fees, exemptions and rules are set by ACCA and CIMA and change — confirm on accaglobal.com and aicpa-cima.com.

ACCA is moving to a new qualification from 2027: June 2027 is the last sitting of the current Applied Skills and Strategic Professional exams, and the new Expertise and Strategic Professional exams start in September 2027. See what changes in the ACCA 2027 syllabus

What is the main difference between ACCA and CIMA?

ACCA is a broad chartered accountancy qualification that includes audit and tax; CIMA is focused on management accounting and business strategy, leading to the CGMA designation.

ACCA’s exams build from accounting fundamentals to Strategic Business Reporting and Strategic Business Leader, with audit and tax papers along the way. That makes it suitable for audit firms and financial reporting roles as well as industry.

CIMA’s qualification runs through Operational, Management and Strategic levels. Each level combines multiple-choice objective tests with a case study exam that simulates a management-accounting role in a business.

How do the exams and experience requirements compare?

ACCA has 13 exams plus an ethics module and 36 months of experience; CIMA has 9 objective tests and 3 case study exams plus at least three years of verified experience.

ACCA’s Applied Knowledge exams can be taken on demand; Applied Skills and Strategic Professional exams run in four sittings a year. CIMA’s case study exams are offered four times a year, at Pearson VUE centres or online.

Both bodies let you gain experience alongside your exams rather than in a fixed articleship.

What does ACCA cost with Global Fin X?

ACCA tuition at Global Fin X is charged per paper, from ₹8,000–₹15,000 depending on the level, with ACCA’s registration and exam fees paid separately to ACCA.

Exemptions reduce the cost: each exempted paper is one you do not pay tuition or exam fees for. Global Fin X does not coach CIMA; CIMA’s fees are published by AICPA & CIMA.

Which is better for jobs in India?

For audit, financial reporting and Big 4 roles, ACCA is the closer fit; for management-accounting and business-partnering roles in industry, CIMA is designed for that work.

Deloitte India became an ACCA Approved Employer in November 2025, and our salary guide shows sourced pay data for ACCA holders and finance roles in India.

Who should choose which?

Choose ACCA if…

  • You want audit, financial reporting, tax or Big 4 roles.
  • You want a broad qualification that covers both practice and industry.
  • You want Applied Knowledge exams on demand and four sittings a year for the rest.
  • You hold a CA, CMA India or commerce background that may earn exemptions.

Choose CIMA if…

  • You want to specialise in management accounting and business strategy.
  • You are aiming for business-partnering, FP&A or performance-management roles in industry.
  • You like case-study assessment based on realistic business scenarios.
  • You want the CGMA designation alongside CIMA membership.

Frequently asked questions

Is ACCA or CIMA better?

Neither is better overall. ACCA is broader and includes audit and tax, suiting audit firms and financial reporting. CIMA focuses on management accounting and strategy for roles in industry.

How many exams are in CIMA?

The CIMA professional qualification has nine objective tests and three case study exams across the Operational, Management and Strategic levels. The Certificate in Business Accounting is an optional starting point.

Do ACCA members get CIMA exemptions?

CIMA assesses exemptions individually and confirms them only after you register. Use the official AICPA & CIMA exemption calculator for your qualifications rather than relying on general claims.

How much experience do ACCA and CIMA require?

ACCA requires 36 months of practical experience (PER). CIMA requires a minimum of three years of verified practical experience in a relevant role.

Ready to start ACCA?

Global Fin X teaches every ACCA paper online with recorded lectures, notes and exam-standard question practice. Check your exemptions first to see how many papers you need.

Enrol in ACCA →Explore the ACCA course

Sources

Last reviewed: . Requirements and fees set by these bodies change — always confirm on their official sites.