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The difference between the CIMA qualification and the ACCA / ACA in the UK is that CIMA is aimed towards accountants working internally within an organisation. This is in contrast to auditors, for example, who 'audit' financial reports from an external perspective. For this reason, the ACCA / ACA are highly regulated and require students to learn more rules, regulations and other legal aspects. This increased regulation does not make CIMA any easier, it is still a chartered accountancy qualification.
CIMA is also a globally recognised qualification and is currently moving focus towards international accountancy regulations.
More information:
8CIMA Website (http://www.cimaglobal.com)
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