CIMA AND AICPA MULL GLOBAL MERGER

摘要

Members of the Chartered Institute of Management Accountants (CIMA) and the American Institute of CPAs (AICPA) are considering proposals to merge the two organisations to create a new accounting association, which would come into effect next year. CIMA and AICPA signed their first joint venture in 2011 and set up a new designation for members, the Chartered Global Management Accountant (CGMA). The latest proposal would see the two organisations integrate their strategies, management and operations. However, each partner would continue to operate the existing membership bodies as individual entities, and the two governing councils would remain.